Travel Restrictions for Tax Arrears (s.104 / s.75A of the ACP; s.22 of the ACKHT)

Introduction

HASiL is authorised to prevent any individual from leaving Malaysia if there are unpaid tax arrears. This article explains the legal basis, how to check status and how to apply for cancellation of a restriction.

Legal powers

• s.104 of the ACP 1967 — power to prevent an individual from leaving Malaysia if there are tax arrears;
• s.75A of the ACP 1967 — power to prevent a director on behalf of a company;
• s.22 of the Real Property Gains Tax Act 1976 (ACKHT 1976) — relates to real property.

When is a restriction imposed?

A travel restriction is a last resort after various reminders and notices. It is cancelled as soon as the arrears are settled.

Checking status

• MyTax (https://mytax.hasil.gov.my/) — tax arrears status;
• SSPI (https://sspi.imi.gov.my/sspi/) — Malaysian Immigration Portal, for travel restriction status.

Cancellation via e-Sekatan Perjalanan

Cancellation is applied for through e-Sekatan Perjalanan in MyTax, subject to the following conditions:

1. Malaysian citizen;
2. full payment of arrears;
3. restriction under the ACP 1967;
4. not a director-related restriction.