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Tax Treatment on Final Tax under Section 77C(1)

Updated: Mar 29, 2023


FAQ - Monthly Tax Deduction (MTD) As Final Tax - PDF

86.1 FAQ - Monthly Tax Deduction (MTD) As Final Tax
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Tax Treatment on Final Tax under Section 77C(1) - As at 03 May 2021

68.1 Tax Treatment on Final Tax under s.77C(1)
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1. On 3 May 2021, the LHDNM issued a Practice Note to explain the Final Tax's tax treatment under the provisions of subsection 77C (1) of the Income Tax Act 1967 (ACP).


2. The Income Tax Return Form (ITRF / BNCP) is optional to be submitted to IRBM by taxpayers with one Employment Income ONLY for the year and Monthly Tax Deduction (PCB).


3. If the decision has been made not to file ITRF, the PCB the employer deducted is deemed a Final Tax.


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1. 2021年5月3日,马来西亚税收局发布了一份应用指引 [Practice Note],就1967年所得税法令第77C(1)条文所规定的最终税 [Final Tax] 的税务处理提供解释。


2. 只有一份就业收入每月扣 PCB 的纳税人,可以选择不向税收局提交所得税报表。


3. 如果已经做出不提交所得税报表的选择,那么雇主已经扣除的 PCB 将被视为最终税 [Final Tax]。









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