Certificate Of Residence IN MALAYSIA

Certificate Of Residence

A Certificate of Residence (COR) is issued to confirm the residence status of the taxpayer for the purpose of taxation. The certificate will enable a taxpayer to claim the benefits under a Double Taxation Agreement (DTA) between Malaysia and its Treaty Partner.

Determination Of The Residence Status

Determination of residence status is provided under the Income Tax Act (ITA) 1967 as follows:

• Individual - Section 7
• Companies - Section 8
• Trust - Section 61(3)

Application Of The COR

Application for COR can be made to any Branches of the IRBM. However, for taxpayers of the Corporate Tax Department and the Jalan Duta Branch, application should be submitted to the Department of International Taxation.

Application Form For COR

For application of the COR, the Form STM1 is to be completed. Where application is for more than one copy, Form STM1A should also be completed.

Checklist

All necessary documents required as in the Checklist are to be enclosed.

Duration For Issuance Of COR

The COR will be ready within 3 working days provided that all the necessary documents and information have been submitted.

Fee

No fee is charged for the issuance of COR.