First-Time Taxpayer: A Basic Guide to Registering & Filing

Introduction

If you have started working with a higher income, or are just starting a business, you may wonder: "Do I need to register for tax? Do I need to file an income tax return?"

This article is a step-by-step guide for first-time taxpayers — from registering for a tax identification number (TIN), whether you need to file, which form to use, up to deadlines and how to pay. It does not cover full TIN registration details (see pendaftaran-tin-e-daftar) or the exempt income threshold (see kewajipan-pemfailan-ambang-pendapatan).

Step 1 — Register for a TIN

Every individual who can be taxed is responsible for reporting all income to HASiL: registering for a TIN / updating information, reporting annual income, and paying tax.

TIN registration for citizens and permanent residents aged 18 and above is automatic through National Registration Department (JPN) data. Other individuals apply via e-Daftar on the MyTax Portal.

You must register for a TIN if you fall into any of the following categories:

Single individuals with employment income exceeding RM34,001 a year (after EPF deductions);
Married individuals with a non-working spouse with income exceeding RM46,001 a year;
Carrying on a business (even at a loss);
New employees subject to PCB (Monthly Tax Deduction);
Individuals with chargeable income;
Individuals selling/buying real property.

Source: HASiL — Frequently Asked Questions (Individuals); MyTax Portal (R1, R4).

Step 2 — Know whether you need to file

The taxable income threshold for employment income is RM37,333 a year (HASiL). Employees receiving employment income above this amount, or who have PCB, are liable to tax. The scope of taxation depends on your residence status:

Resident: taxed at progressive rates and eligible for deductions/reliefs.
Non-resident: taxed at 30% without deductions.

Basic principle: chargeable income = aggregate income − reliefs. If your chargeable income is ≤ RM35,000, you qualify for a RM400 rebate.

Source: HASiL — Introduction to Individual Income Tax (R2).

Step 3 — Gather documents

Prepare supporting documents before filing:

Form EA/EC from your employer;
Relief receipts: insurance, medical, books, zakat, SSPN;
Dividend vouchers;
Birth/marriage certificates.

Keep all records, documents and worksheets for 7 years (see tempoh-simpanan-rekod-cukai).

Step 4 — Choose your form

Form	Who uses it
BE	Resident, not carrying on a business
B	Resident, with a business
M	Non-resident
BT/MT	Knowledge workers

Statutory deadline (s.77 ACP 1967):

Without a business: before/on 30 April;
With a business: before/on 30 June.

These deadlines are subject to HASiL's annual BN e-Filing Programme — see the this item still awaits official confirmation from HASiL — check again with HASiL before deciding. note below.

Source: HASiL — Frequently Asked Questions (Individuals); Introduction to Individual Income Tax (R1, R2).

Step 5 — Submit and pay

e-Filing: opening for submitting 2025 tax returns (BN)/2025 assessment (TT) is 1 March 2026.
Balance payment before 30 April / 30 June.
Late payment penalty: surcharge of 10% (additional 5% if still in default after 60 days).
Payment codes: 084 (without a business) / 095 (with a business).

Source: HASiL — Frequently Asked Questions (Individuals); List of Announcements & Media Statements (R1, R5).

Final Tax (option not to submit a tax return)

Taxpayers may choose Cukai Muktamad (Final Tax) (not submitting an income tax return) if they meet the full conditions: one employer; no joint assessment election under s.45; PCB under KKCP 1994 or nil PCB; serving less than 12 months with the same employer / a new employee of less than 12 months. Full details of employment income treatment under s.13 — see gaji-pendapatan-penggajian-s13.

this item still awaits official confirmation from HASiL — check again with HASiL before deciding. notes from research

Frequently Asked Questions (FAQ)

Q. I just started working and my salary exceeds RM34,001 a year. Do I need to register? A. Yes — single individuals with employment income exceeding RM34,001 a year (after EPF deductions) must register for a TIN. Registration for citizens aged 18+ is usually automatic via JPN data; if not, apply via e-Daftar on the MyTax Portal.

Q. My salary is small. Do I not need to file? A. HASiL's threshold (RM37,333) is an indicator of liable to tax, not an exemption from filing. If you need to claim a refund, you still must file even if no tax is payable. Confirm your circumstances with HASiL or a tax adviser.

Q. Which form should I use? A. Form BE if you are a resident and do not carry on a business; B if you have a business; M if you are a non-resident; BT/MT for knowledge workers.

Q. When is the filing deadline? A. Statutory: 30 April (without a business) or 30 June (with a business), subject to HASiL's annual BN e-Filing Programme. YA 2026 filing dates are not yet confirmed — this item still awaits official confirmation from HASiL — check again with HASiL before deciding.

Q. What happens if I pay late? A. Surcharge of 10%; additional 5% if still in default after 60 days.

Glossary

TIN — tax identification number.
PCB — Monthly Tax Deduction.
BNCP — income tax return form (Borang Nyata Cukai Pendapatan).
e-Filing — submitting returns online via the MyTax Portal.
Resident — residence status under s.7 ACP 1967 that determines the scope of taxation.
YA — Year of Assessment.