Since the 2014 Malaysia Tax Year (Filed in 2015)

Starting from the 2014 tax year (filed in 2015), employees can choose to treat their Monthly Tax Deduction (MTD/PCB) as their final tax payment, meaning they will not need to submit an income tax return. However, they must meet the following conditions:

1. Employment income is their only source of income.
2. The employer has accurately deducted the MTD/PCB from their salary.
3. The employee has worked for the same employer for all 12 months of the tax year.
4. The employer has not paid the employee’s income tax on their behalf.
5. The employee has not opted for joint assessment with their spouse.

If an employee meets these conditions and does not submit their income tax return before the deadline (April 30th), they will be automatically considered as having opted not to file an income tax return, and their MTD/PCB will be treated as their final tax payment.
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Employer's Responsibilities
Employers have the following responsibilities under the MTD/PCB regulations:

1. Deduct the MTD/PCB from employees’ salaries each month (or in specific months) based on the MTD table or electronic tax calculation method and remit it to the Inland Revenue Board of Malaysia (LHDN).

2. Deduct additional MTD/PCB from an employee’s salary if instructed by the tax authorities under Section 4 of the MTD Regulations.

3. Remit all deducted MTD/PCB amounts to the LHDN by the 15th of the following month.

4. Ensure accurate employee information is provided when submitting MTD/PCB payments, including:

oTax reference number (if available).
oName as per IC or passport.
oNew & old IC number / police number / military number / passport number (for foreign employees).

自2014年马来西亚税务年度（呈报于2015年）开始，雇员可选择把每月预扣税务(PCB)当成他们的最终税务并不呈报他们的所得税表格。但是他们必须符合以下条件:

雇员收入是唯一的收入;
雇主准确的从雇员薪水中扣除每月税务预扣;
雇员在财政年度的12个月内都为同一位雇主工作;
雇主没有为雇员缴付所得税; 以及
雇员没有选择和伴侣一起联合申报所得税。

如果雇员符合上述条件并且没有在截止日期（4月30日）前呈报所得税表格,那么雇员将被视为选择不呈报所得税（每月税务预扣(PCB)将是最终税务）。

雇主的责任

雇主在每月税务预扣(MTD)条例的责任如下:

1 每个月或在指定月份根据每月税务预扣列表或是电子计算方式从雇员的薪金中扣除每月预扣税务(PCB)并支付给内陆税收局 

2 在收到税务总监的指示下，根据每月税务预扣(MTD)条例第4条从雇员薪金中扣除额外的税务预扣。

3 雇员必须将所有前个月扣除的雇员税务在每个月的15日前缴付给内陆税收局

4在呈报每月税务预扣(PCB)时填写完整并准确的员工资料，其中包含:
1) 所得税号码（如雇员已有号码）;
2) 身份证或护照上列明的名字;
3) 新与旧的身份证号码/警察号码/军人号码或护照号码(外国雇员); 以及
4) 每月税务预扣的数额。