PUTRAJAYA: Taxpayers are reminded to check their tax arrears and travel restrictions before planning any overseas trip in conjunction with the Aidilfitri holiday.
The Inland Revenue Board (IRB), in a statement, said that it is empowered to prevent any individual from leaving Malaysia if they or their company have unpaid tax arrears to the government.
This is based on sections 104 and 75A of the Income Tax Act 1967 and Section 22 of the Real Property Gains Tax Act 1976.
“Travel restrictions are the last resort that can be imposed if taxpayers still fail to make payments on outstanding tax balances (individuals and companies) after various reminders and notices have been given,” read the statement.
According to the IRB, taxpayers who want to go abroad must first check their tax arrears status via the MyTax portal which can be accessed at https://mytax.hasil.gov.my/.
They can do so through the official portal of the Malaysian Immigration Department (JIM) at https://sspi.imi.gov.my/sspi/.
“If taxpayers have tax arrears and are subject to travel restrictions, they are requested to make full payment or contact the HASiL Office that handles their tax files to negotiate instalment payments to enable them to continue travelling abroad,” it said.
Applications to cancel travel restrictions can be made online through the e-Travel Restriction service on the MyTax portal by complying with certain conditions, including being a Malaysian citizen and making full payment.
Other conditions are cases where travel restrictions are imposed under the Income Tax Act 1967 and do not involve travel restrictions on company directors.
Applications to cancel the travel restrictions can also be made through existing procedures and channels, namely by contacting the HASiL Contact Centre at 03-8911 1000 or visiting the nearest IRB Office during operating hours.
Further information regarding e-Travel Restriction can be referred to the frequently asked questions via quick access at https://www.hasil.gov.my/individu/lain-lain/soalan-lazimindividu/.
