Monthly Tax deduction (MTD) as Final Tax allow taxpayers who are qualified not to submit Income Tax Return Form (ITRF) via manual or e-filing to Inland Revenue Board of Malaysia (IRBM)
Individual who are eligible is:
1. Tax payer who only have employment income and monthly tax deduction (MTD)
2. Service with same employer
3. MTD is deducted according to income tax rules
4. Tax is not borne by the employer
5. Husband and wife elect for separate assessments
source : LHDN Malaysia FB
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