The Inland Revenue Board of Malaysia (HASiL) held the DESIRE Dialogue No.1/2023 with the Institute and other professional bodies on 15 November 2023 to discuss compliance and operational issues.
The following issues were submitted by the Institute to HASiL on 26 October 2023 for the dialogue:
| No. |
Compliance and Operational Issues submitted to HASiL |
| 1 | Form C - Business losses and Pioneer losses disclosure |
| 2 | Form C for YA 2022 - Disclosure on Foreign Source Income (FSI) received in Malaysia |
| 3 | Underestimation of tax due to non-compliance of Economic Subtance Requirement (ESR) for FSI |
| 4 | Penalties under S. 112(3) under "Garis Panduan Operasi Bil.3 Tahun 2020" |
| 5 | Form C YA 2022 - Particulars of tax agent and signature of the person who completes this return form |
| 6 | Travel Restriction Order |
| 7 | Implementation of locked bag effective 1 January 2023 |
| 8 - 14 | Issue raised at the CTIM Virtual Forum - Members Practitioners Issues |
| 15 | Updates on HASiL's Website |
| 16 - 17 | Form CP22A |
| 18 - 19 | Refund application cases |
| 20 | Outstanding taxes in MyTax system |
| 21 | Form CP15C (error or mistake) under Section 131 |
Reference:
• HASiL - Minutes of the DESIRE Dialogue No.1/2023 held on 15 November 2023.
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