Travel restrictions imposed under Section 104 of the Income Tax Act 1967 are enforcement actions taken by the Inland Revenue Board of Malaysia (LHDN) against taxpayers with outstanding tax liabilities or unresolved tax matters. When a restriction is imposed, individuals are prohibited from leaving Malaysia until the issue is resolved or acceptable arrangements are made. These restrictions can arise suddenly and often cause significant personal, professional, and business disruption, especially for directors, business owners, and professionals who travel frequently.
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Review of the basis and validity of travel restrictions imposed under Section 104
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Assessment of outstanding tax liabilities, penalties, or unresolved compliance issues triggering the restriction
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Advisory on available resolution options, including settlement, payment plans, or provision of security
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Preparation of representations and supporting documents to request lifting or suspension of the restriction
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Direct engagement with LHDN officers to clarify requirements and expedite resolution
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Assistance with negotiating instalment arrangements or alternative settlement terms where applicable
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Coordination of urgent cases involving imminent travel requirements or business obligations
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Advisory on preventive measures to avoid future travel restrictions
Our Travel Restriction Resolution Services are handled by experienced tax professionals who understand LHDN’s enforcement processes and discretionary considerations. With former senior tax officials on our team, we are able to assess the most effective approach based on the taxpayer’s circumstances and compliance history. We focus on resolving the underlying tax issue efficiently while managing communications carefully to minimise delays and complications.
Travel restrictions can have serious consequences if not addressed promptly and correctly. If you are subject to a Section 104 restriction or have been informed of impending enforcement action, professional assistance can help you navigate the process effectively and restore your ability to travel without unnecessary disruption.
