Income Threshold

If you earn (after EPF deduction) a minimum of RM 34,000 annually, then you must file a tax return, unless you are exempted from doing so under the conditions set out below.

PCB as Final Tax

If the following conditions are satisfied, you can choose not to file a tax return as the PCB paid will be considered as final tax:

  1. Your only source of income is your employment income; and

  2. you have been working for the whole tax year with the same employer; and

  3. your employer has been deducting PCB from your salary correctly; and

  4. your taxes are not borne by your employer; and

  5. you have not opted for a joint assessment with your spouse.

If any of the above conditions are not met, then the exemption does not apply and you must file a tax return.

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Some frequently asked questions...

It is necessary to submit a tax return should your annual income (after EPF deduction) reach at least RM 34,000, unless exempted based on specific conditions.

You can choose not to file a tax return when PCB is be considered as final tax if the following conditions are met:

  • The only source of income is employment income.
  • Employment with the same employer spans the entire tax year.
  • The employer correctly deducts PCB from the salary.
  • Taxes are not borne by the employer.
  • The individual has not opted for a joint assessment with their spouse.

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