INLAND REVENUE BOARD OF MALAYSIAlampiran2.hasil.gov.my/pdf/pdfam/AR2000_2.pdf · Inland Revenue...

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I N L A N D R E V E N U E B O A R D O F M A L A Y S I A

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PLEDGE

We, the officers of the Inland Revenue Board,We, the officers of the Inland Revenue Board,We, the officers of the Inland Revenue Board,We, the officers of the Inland Revenue Board,We, the officers of the Inland Revenue Board,

pledge that we will ,pledge that we will ,pledge that we will ,pledge that we will ,pledge that we will ,

• focus our energy and efforts to achieve the

objectives of our organization;

• collect taxes according to the laws of the country;

• instill public trust in the fairness and excellence

of our tax administration;

• encourage the public to pay the correct amount

of taxes voluntarily.

And are determined toAnd are determined toAnd are determined toAnd are determined toAnd are determined to

• carry out our duties with efficiency, quality and

effectiveness;

• provide fast and friendly service;

• uphold the values of trustworthiness, honesty, full

responsibility and a positive outlook;

• forever strive to improve the image of the Inland

Revenue Board.

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VISION

• IRB is recognized as the foremost tax administration in the region and the best

government agency in the country;

• Creation of a just, transparent and respectable tax management system;

• IRB management is always sensitive to the welfare of its employees, provides career

advancement opportunities for each employee and recognizes individual excellence;

• Officers and staff members of IRB are committed towards achieving excellence in work

and efficiency in service to clients;

• The public has a high degree of confidence in the fairness of the country’s tax system.

MISSION

The IRB is committed towards collecting taxes with fairness, efficiency andThe IRB is committed towards collecting taxes with fairness, efficiency andThe IRB is committed towards collecting taxes with fairness, efficiency andThe IRB is committed towards collecting taxes with fairness, efficiency andThe IRB is committed towards collecting taxes with fairness, efficiency and

integrity, at a justifiable cost while providing excellent service to its clients.integrity, at a justifiable cost while providing excellent service to its clients.integrity, at a justifiable cost while providing excellent service to its clients.integrity, at a justifiable cost while providing excellent service to its clients.integrity, at a justifiable cost while providing excellent service to its clients.

This mission will be achieved by:-

• Developing a skilled, efficient workforce and striving constantly to enhance the level

of professionalism to face challenges in an ever-changing environment;

• Upgrading tax administration while simplifying tax laws;

• Offering friendly, fair and consistent service all the time;

• Nurturing public consciousness towards producing responsible taxpayers;

• Encourage voluntary tax compliance.

OPERATIONAL OBJECTIVES

• To collect taxes without imposing excessive burden on the public while incurring minimal

cost to the government;

• To instill public trust in the fairness and excellence of the present tax system;

• To encourage the public to voluntarily pay their taxes.

QUALITY POLICY

We are committed to providing service of quality professionally to our clients. We shall

ensure that our officers and staff work towards excellence. Based on these principles and

guided by the Pledge of the Inland Revenue Board, we shall make quality service our way

of life.

CORPORATECULTURE

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CORPORATEINFORMATION

ESTABLISHMENT March 1, 1996

Inland Revenue Board Malaysia was formed under the Inland Revenue

Board of Malaysia Act 1995 (ACT 533).

FUNCTIONS

SECTION 10 “…to act as agent of the Government and to provide services in

ACT 533 administering, assessing, collecting and enforcing payment of income

tax, real property gains tax, estate duty, stamp duties and such other

taxes as may be agreed between the Government and the Board;

to advise the Government on matters relating to taxation and to

liaise with the appropriate ministries and statutory bodies on such

matters;

to participate in or outside Malaysia in respect of matters relating to

taxation; and

to perform such other functions as are conferred on the Board by

any other written law.”

SECTION 10A “Notwithstanding section 10, the Board may act as a collection agent

ACT 533 for and on behalf of any body for the recovery of loans due for

repayment to that body under any written law.”

Aishah binti Abdul Manaf Administrative Director

Marina binti Abd Aziz Special Officer to the

Chief Executive

16th. Floor, Block 11, Government Office Complex, Jalan Duta,

50600 Kuala Lumpur.

The Inland Revenue Board has held 7 meetings during 2000.

The Government of Malaysia officially signed an Agency Agreement

with the Inland Revenue on December 31, 1998.

ESTABLISHMENT & FUNCTIONS

BOARD

SECRETARIAT

2000

OFFICIAL

ADDRESS

BOARD MEMBERS’

MEETINGS

AGENCY

AGREEMENT

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DATO’ ZAITUN ZAWIYAH BINTI PUTEHD.P.M.P., K.M.N.

Head of Advisory and International Division

Attorney General’s Department, Malaysia.

She is a lawyer by profession, graduated from the Lincoln’s Inn in

1972 and has served the public service since 1973. She has spent

most of her career as a legal advisor in the judicial and legal service.

Amongst her important senior legal posts held were Commissioner

for Law Revision, Parliamentary Legislator and Head of Civil Division

in the Attorney General’s Department.

MEMBERS OF THE BOARD

TAN SRI DR. SAMSUDIN BIN HITAMP.S.M., D.P.M.T., D.P.M.P., J.S.M., K.M.N., A.M.N.

Secretary General of Treasury

Ministry of Finance, Malaysia.

Tan Sri Dr. Samsudin bin Hitam joined the civil service as

an Administrative and Diplomatic Officer in 1970. He was

promoted to Director/Deputy Director General in the

Economic Planning Unit of the Prime Minister’s

Department. He is currently the Chairman/Member of the

Board of various agencies, amongst others are The Central

Bank, Majlis Kumpulan Wang Amanah Pencen and Ministry

of Finance Incorporated Companies such as Bintulu Port

Sdn. Bhd., Malaysian Airline System, Putrajaya Holdings,

Multimedia Development Corporation Sdn. Bhd, Petronas,

Syarikat Harta dan Tanah and Khazanah Nasional Bhd. Tan

Sri Dr. Samsudin bin Hitam succeeds Tan Sri Othman bin

Mohd. Rijal as Chairman of IRB on June 4, 2000.

TAN SRI SAMSUDIN BIN OSMAN P.M.N., S.I.M.P., D.P.M.S., P.G.D.K., J.S.M., P.M.P., A.M.N.

Director General of Public Services

Public Service Department, Malaysia.

Holds a Master’s Degree in public administration. He has served as

an Administrative and Diplomatic Officer in the Public Service

Department since 1969. He has held senior positions such as

Secretary General in the Ministry of Home Affairs and the Ministry

of Domestic Trade and Consumer Affairs and also as Secretary to

Sabah Federation.

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DATIN DR. UMI KALSUM BINTI MOHD. NOHK.M.N

Private Consultant

She has a Ph.D in Public Finance from the University of Malaya. She

was a senior government servant in the Ministry of Finance from 1974

to 1993, before retiring from the Public Service to join the Renong

Group of Companies, handling project management and construction.

Dr. Umi Kalsum was then appointed as Managing Director/Executive

Director of Kinta Kellas Public Ltd and currently as Executive

Chairperson of Dimensi Tuah Sdn. Bhd. She is also a director for EON

Bank Group and Kosijaya Didatic Sdn. Bhd.

DATUK SITI HADZAR BINTI MOHD. ISMAILP.J.N., J.S.M., K.M.N.

Deputy Secretary General of Treasury (Policy)

Ministry of Finance, Malaysia.

She holds a Master’s Degree in analytical and development economics.

She has served the public service as an Administrative and Diplomatic

Officer since 1971, later promoted to several senior posts in the

Economic Planning Unit. In addition to her senior posts in the public

service, she sits on the board of directors of a number of agencies

such as the Securities Commission, Employees’ Provident Fund,

Malaysian International Shipping Corporation Berhad and Kontena

Nasional Berhad.

SITI MASLAMAH BINTI OSMANJ.S.M., K.M.N.

Accountant General Malaysia

Accountant General’s Department, Malaysia.

She is a Chartered Accountant and a member of the Chartered Institute

of Management Accountants, United Kingdom. She has served the public

service since 1972. Amongst the many government departments and

agencies she had served are the Telecommunications Department, Bank

Simpanan Nasional and Accountant General’s Department. She is also

a member of the board of several agencies such as Universiti Kebangsaan

Malaysia, Kumpulan Wang Simpanan Guru, Yayasan Laporan Kewangan,

Lembaga Piawaian Perakaunan Malaysia and Sistem Transit Aliran

Ringan.

DR. MOHAMED ARIFF BIN ABDUL KAREEMExecutive Director

Malaysian Institute of Economic Research (MIER).

He completed his Ph.D program at the University of Lancaster, United

Kingdom. He is a specialist in International Economics and most of his

works deal with international trade, foreign direct investment and

regional economic integration. Dr. Mohamed Ariff has served as

consultant to many international organisations including World Bank

(Washingtan DC), UNIDO (Vienna), OECD Development Centre (Paris),

Commonwealth Secretariat (London), UNCTAD (Geneva), UNCRD

(Nagoya), ESCAP (Bangkok) and Islamic Development Bank (Jeddah).

He is also a board member in the National Productivity Centre (NPC)

and the Social Security Organisation (Socso).

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EXECUTIVE

MANAGEMENT

Dato’ Zainol Abidin bin Abd. Rashid*Chief Executive/Director General

Inland Revenue Board

Dato’ Haji Abu Hassan bin Md. AkhirDeputy Director General

Management and Support

Nujumudin bin MydinDeputy Director General

Technical and Legal

Lim Heng HowDeputy Director General

Compliance and Prevention

* Appointed to the present post on August 1, 2000

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SENIOR

MANAGEMENT

Sitt ing From Left :Sitt ing From Left :Sitt ing From Left :Sitt ing From Left :Sitt ing From Left :

Ab. Rahim bin Abdullah (Director of National Tax Academy)

Hasmah binti Abdullah (Head of Technical Division)

Mohd Saian bin Hj. Ridzuan (Head of Operations Division)

Standing From Left :Standing From Left :Standing From Left :Standing From Left :Standing From Left :

Dr. Siti Mariam binti Che Ayub (Head of Corporate Planning and Research Division)

Mohd. Ibrahim Merican bin Mohd Ismail Merican (Chief Accountant [Charging])

Md. Ghazali bin Md. Yusop (Manager of Information Technology Division)

Aishah binti Abdul Manaf (Director of Administrative Division)

Wan Noorsiah binti Wan Abdullah (Head of Investigation and Intelligence Division)

Lim Gaik Hwa (Head of Internal Audit and Quality Division)

Che Omar bin Abdul Rahaman (Head of Tax Audit Division)

Mohd. Zaid bin Ismail (Head of International and IOFC Division)

Salmah binti Kasim (Head of Legal Division)

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Chief Executive / Director GeneralChief Executive / Director GeneralChief Executive / Director GeneralChief Executive / Director GeneralChief Executive / Director GeneralInland Revenue BoardInland Revenue BoardInland Revenue BoardInland Revenue BoardInland Revenue Board

Deputy Director GeneralDeputy Director GeneralDeputy Director GeneralDeputy Director GeneralDeputy Director GeneralTechnical and LegalTechnical and LegalTechnical and LegalTechnical and LegalTechnical and Legal

Deputy Director GeneralDeputy Director GeneralDeputy Director GeneralDeputy Director GeneralDeputy Director GeneralManagement and SupportManagement and SupportManagement and SupportManagement and SupportManagement and Support

Deputy Director GeneralDeputy Director GeneralDeputy Director GeneralDeputy Director GeneralDeputy Director GeneralCompliance and PreventionCompliance and PreventionCompliance and PreventionCompliance and PreventionCompliance and Prevention

TechnicalTechnicalTechnicalTechnicalTechnicalDivis ionDivis ionDivis ionDivis ionDivis ion

LegalLega lLega lLega lLega lDivis ionDivis ionDivis ionDivis ionDivis ion

International andInternational andInternational andInternational andInternational andIOFC DivisionIOFC DivisionIOFC DivisionIOFC DivisionIOFC Division

CorporateCorporateCorporateCorporateCorporatePlanning andPlanning andPlanning andPlanning andPlanning and

ResearchResearchResearchResearchResearchDivis ionDivis ionDivis ionDivis ionDivis ion

35 Assessment35 Assessment35 Assessment35 Assessment35 AssessmentBranchesBranchesBranchesBranchesBranches

AdministrativeAdministrativeAdministrativeAdministrativeAdministrativeDivis ionDivis ionDivis ionDivis ionDivis ion

InformationInformationInformationInformationInformationTechnologyTechnologyTechnologyTechnologyTechnology

Divis ionDivis ionDivis ionDivis ionDivis ion

FinanceFinanceFinanceFinanceFinanceDivis ionDivis ionDivis ionDivis ionDivis ion

National TaxNational TaxNational TaxNational TaxNational TaxAcademyAcademyAcademyAcademyAcademy

3 Collect ion3 Collect ion3 Collect ion3 Collect ion3 Collect ionBranchesBranchesBranchesBranchesBranches

Investigations andInvestigations andInvestigations andInvestigations andInvestigations andIntel l igenceIntel l igenceIntel l igenceIntel l igenceIntel l igence


Tax AuditTax AuditTax AuditTax AuditTax AuditDivis ionDivis ionDivis ionDivis ionDivis ion

OperationsOperationsOperationsOperationsOperationsDivis ionDivis ionDivis ionDivis ionDivis ion

ORGANISATION

STRUCTURE

14 Investigation14 Investigation14 Investigation14 Investigation14 Investigationand Intel l igenceand Intel l igenceand Intel l igenceand Intel l igenceand Intel l igence

CentresCentresCentresCentresCentres

Internal AuditInternal AuditInternal AuditInternal AuditInternal Auditand Qualityand Qualityand Qualityand Qualityand Quality


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It is with pleasure that I acknowledge the achievement of the Inland Revenue Board (IRB) in

discharging its responsibilities as proven by the tax collection, which exceeded the revised

target set by the Government. The attainment is indeed encouraging.

It is my hope that the IRB will continue to improve in its performance and collection of direct taxes

so as to attain an optimum level. In order to achieve this aspiration, the IRB will use all its capabilities

and available resources to:

n improve the services provided to taxpayers to facilitate and assist them in discharging their

responsibilities as taxpayers.

n enhance the efficiency and effectiveness in management and work processes with the use of

information technology.

n modernize and improve the competency level of officers through training and retraining to

meet the changing trends and work processes under the Current Year Assessment (CYA) and

Self-Assessment System (SAS) which took root this year.

The implementation of the CYA and the SAS in stages beginning this year is among the Government’s

moves in modernizing and streamlining the direct taxes administration and to enable tax collection

to be done more efficiently reflecting the current economic performance. It is IRB’s bounden duty

to improve the level of voluntary compliance to the tax laws amongst taxpayers, which is the

prerequisite to the success of the SAS. This would mean that the IRB must intensify the taxpayer

education programs, awareness and compliance levels through information dissemination, street

surveys and tax audits.

I wish to take this opportunity to record my appreciation to all IRB personnel on their efforts and

contribution and hope they will work even harder towards achieving greater heights in years to

come.

Tan Sri Dr. Samsudin bin HitamTan Sri Dr. Samsudin bin HitamTan Sri Dr. Samsudin bin HitamTan Sri Dr. Samsudin bin HitamTan Sri Dr. Samsudin bin Hitam

Chairman of the Board

CHAIRMAN’SMESSAGE

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The year 2000 has been a most meaningful and challenging year for me upon my appointment

as the Chief Executive/ Director General. It is a great honour to assume this post despite the

difficult challenges ahead. Firstly, is the challenge to maintain the good performance of the

Board as can be seen from the revenue collected, that makes up more than 45 percent of the Federal

Government’s annual revenue. In the year being reviewed, IRB has netted a collection of RM29.17

billion, which is an increase of 7.8 percent as compared to 1999. This has been in line with the

national economic growth, which attained 7.5 percent.

Performance of Collection and Assessment of TaxesOn the whole, direct taxes recorded an increase from RM27 billion in 1999 to RM29 billion in the

year 2000. Tax collection has increased in tandem with the recovery of the economy, which continues

to be resilient. The Malaysian economy

consolidated in the year 2000 after

recovering from the economic crisis that

began to contract in 1997. As in previous

years the company income tax component

remains the largest contributor, as it

comprised 47.93 percent of the total

collections.

In the Budget for the Year 1999, the

Government announced the decision to

waive tax on income earned in the year

1999 (year of assessment 2000 on a

preceding year basis) except for

dividend income, so as not to burden

taxpayers in the transition from the

Preceding Year Basis to the Current Year

Basis. This resulted in taxpayers having

to pay tax for income earned in the

current year, except in the case of

petroleum income tax. This move

ensures that the government’s cash flow

from direct tax collection reflects the

current economic performance. Apart

from continuing the core programs

relating to assessment, collection and

CHIEF EXECUTIVE’SREVIEW

1991 1992 1993 1994 1995 1996 1997 1998 1999 2000

Percentage of Direct Taxes to Federal Government Revenue

Direct Taxes(RM million)

Percentage to Federal GovernmentRevenue

RM

Mill

ion

38.9

0%

39.2

0%40

.90%

41.0

0% 45.0

1%

45.6

7% 48.1

6%

46.7

1%

47.7

1%

45.9

3%

13,1

99

15,4

06

17,1

97

20,1

22

22,6

75

25,8

06

30,4

76

29,9

78

27,0

47

29,1

67

1998 1999 2000

Main Components of Direct Taxes

60%

50%

40%

30%

20%

10%

0

Com

pani

es

Indi

vidu

als

Pet

role

um

Sta

mp

Dut

y

RP

GT

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enforcement activities, the IRB reinforced activities in

relation to expanding the tax base via street surveys,

improving voluntary tax compliance via customer service

activities, tax audits and ensuring the effectiveness of

enforcement measures through investigations and

intelligence work.

Management and AdministrationThe total administrative expenditure of IRB for the year

2000 has increased by 4.14 percent as compared to the

previous year. The bulk of the expenditure comprises

payment of remuneration, staff medical benefits, office

space rental, printing, travelling and transport expenditure.

IRB has continued its austerity drive by prioritizing its core

business relating to increasing tax collections. Throughout

the year 2000, much emphasis was placed on the

implementation of the Self-Assessment System, improving

customer service and enhancing efficiency of administration of tax laws. On the whole, management

performance has been very encouraging as seen from the ratio of tax collection and administrative

cost figures, which has dropped from 1.14 percent in 1999 to 1.11 percent.

Customer ServiceEfforts to improve facilities and taxpayer convenience are given priority. The IRB has a range of

services consisting of enquiry counters, payment counters, payment through Bank Bumiputra

Commerce Berhad and other specific services to taxpayers and tax agents such as advisory services,

seminars and briefings. In the process of implementing the Self-Assessment

System, IRB has been conducting courses and training programs to create

better awareness to the laws governing this

new system. Amongst others, IRB has

conducted several seminars, talks and

briefings for taxpayers and tax agents

concerning the use of the new Tax Return

Form (Form C) for companies.

In our efforts to bridge the gap with taxpayers,

the 3M s l ogan “Mes ra , Membantu ,

Memuaskan” representing “Friendly, Helpful and Satisfaction” themes was

introduced as IRB’s commitment to provide efficient, effective and

professional service to taxpayers and the public in line with the policy on

“Quality”, i.e to continuously provide quality service to customers.

In order to provide taxpayers the convenience to manage their payment of

taxes, the IRB has decentralized collection activity and has opened 8

collection units in assessment branches throughout the country. To date

11 collection units have been opened apart from the main collection

branches in Jalan Duta, Kuching and Kota Kinabalu. In our effort to enhance

payment through banks, IRB plans to extend this service and is currently

negotiating with several other banks.

1994 1995 1996 1997 1998 1999 2000

Management Cost

Managementcost

Percentage of managemaetcost to direct taxes

0.72

%

0.70

%0.

81%

1.02

%

0.94

%

1.14

%

1.11

%

145,

176,

977

140,

629,

481

194,

513,

691

309,

468,

081

280,

678,

002

309,

618,

272

322,

466,

435

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Information and Communication Technology (ICT)In line with the development in information and communication technology on 1 November 2000,

IRB implemented the Integration of Assessment and Collection System (INTACT) to expedite the tax

assessment and collection processes. Whereas for Sabah and Sarawak the system will be introduced

in April 2001. This system is devised to integrate assessment, collection, withholding taxes and real

property gains tax, which were previously processed independently. As a result, preparing assessments,

accounting for payments, data entries, data migration and information gathering of taxpayers is

centralized and this will enable assessment and payment details to be retrieved on-line. IRB is also in

the process of introducing Return filing electronically by e-fi l l inge-fi l l inge-fi l l inge-fi l l inge-fi l l ing and e-fi l inge-fi l inge-fi l inge-fi l inge-fi l ing modes.

In enhancing IRB’s management efficiency and effectiveness, the use of ICT is intensified through

internet application systems and intranet (Office Automation). The use of both these systems is not

only expected to reduce paperwork but is also expected to improve internal communication of

branches, divisions and units which will help to promote better interaction among IRB staff.

Human ResourceIn order to fulfill the human resource needs under the restructuring of IRB and implementation of

the Self-Assessment System, 455 new posts of Executive Assessment Officers have been requested.

This new intake of finance related qualified personnel such as accounting and tax is expected to

further improve the administrative machinery in the future. As a continuous effort to enhance

professionalism amongst IRB officers, education programs, training and retraining in the audit,

accounting and revenue law aspects have been carried out throughout the year to improve the skill

levels and knowledge of officers.

Year 2001 ProspectWith the prospect of continued economic growth, revenue collection for 2001 is expected to increase

following the prospect of all sectors achieving positive growth. In view of the encouraging economic

indicators as envisaged in the 2000/2001 Economic Report, tax collection is expected to surpass the

RM33.8 billion figure. In relation to this target, IRB will continue its planning and execute existing

programs in line with the policies set by the Ministry of Finance.

AppreciationThe Management of IRB wishes to record its appreciation to the Board Members for their support

and worthy advice throughout the year. I also wish to record my appreciation to the staff of IRB in

their genuine effort and contributions in attaining this remarkable performance year after year. It

is my fervent hope that the loyalty, dedication and commitment will continue in the forth-coming

years. Lastly, I take this opportunity to thank all taxpayers especially the conscientious ones who

diligently and voluntarily comply with tax laws.

Dato’ Zainol Abidin bin Abd. RashidDato’ Zainol Abidin bin Abd. RashidDato’ Zainol Abidin bin Abd. RashidDato’ Zainol Abidin bin Abd. RashidDato’ Zainol Abidin bin Abd. Rashid

Chief Executive / Director General of Inland Revenue

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ASSESSMENT

OPERATIONALPERFORMANCE

* Note: The activities of issuing, receiving and assessing of Income Tax Returns relate to income of 1999 (the year

for which income tax is waived).

1,962,749

2,103,042

2,249,318

2,363,711

2,451,896

2,628,000

2,629,933

2,969,146

2,879,501

2,984,988

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000*

Income Tax Returns Issued

1,52

8,68

5

1,64

5,35

2

1,72

1,07

6

1,79

4,71

5

1,76

9,98

1

1,86

6,98

2

1,82

8,12

6

2,00

0,32

6

2,01

3,96

8

2,08

0,78

7

1991

1992

1993

1994

1995

1996

1997

1998

1999

2000

*

Income Tax Returns Received

1,42

4,29

619

91

1,50

0,67

719

92

1,64

2,42

819

93

1,59

0,65

019

94

1,61

4,37

319

95

2,09

8,69

719

96

2,15

1,29

719

97

2,19

8,13

019

98

1,84

9,73

819

99

1,83

4,39

520

00*

Income Tax Returns Assessed

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1999 2000

ASSESSMENT Number of assessments 1,849,738 1,913,064

Amount assessed RM28,079,640,802 RM11,122,685,752

COLLECTION Tax collected RM25,194,816,412 RM27,119,237,275

Add collection of withholding tax on interestand royalty payments :- On non residents (S109) RM333,023,938 RM335,610,087 On special classes of income (S109B) RM433,212,836 RM455,346,625 On residents (S109C) RM24,857,544 RM18,177,599 Compounds (S124) RM9,409,957 RM11,116,505

TOTAL COLLECTION OF INCOME TAX RM25,995,320,687 RM27,939,488,091

Less repayment RM1,500,609,113 RM2,181,015,217

NET COLLECTION OF INCOME TAX RM24,494,711,574 RM25,758,472,874

COLLECTION

Assessment Raised and Income Tax Collected

Collection of Direct Taxes Compared to Reviewed Estimate

1991 1992 1993 1994 1995 1996 1997 1998 1999 2000

Revenue collection(RM million)

Reviewed estimate(RM million)

35,000

30,000

25,000

20,000

15,000

10,000

5,000

0

RM

mill

ion

12,3

11

14,0

97

17,7

81

18,5

33

21,9

85 24,8

53 29,6

00

30,0

16

26,9

10

29,8

08

13,1

99

15,4

06

17,1

97

20,1

22

22,6

75

25,8

06

30,4

76

29,9

78

27,0

47

29,1

67

Components of Direct Taxes for Year 2000

Individual 24.14%

Companies 47.93%

Petroleum 20.61%Stamp duty 6.13%

RPGT 0.85%

Cooperatives 0.30%

Miscellaneous 0.04%

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A N N U A L R E P O R T 2 0 0 0

COMPLIANCE

Tax Audit

Number of Cases Cases Finalised Back Taxes &Penalties (RM)

811

694

1,04

5

706

2,10

8

1,14

8

3,82

7

1,33

7

1997 1998 1999 2000

41,414,516

20,418,861

100,400,324

35,126,704

Street Survey

0 5 10 15 20 25 30

32,515

13,811

5,382

2,095

7,845

2,944

3,078

924

369

410

661

291

Numbers

Str

eet

Su

rvey F

ind

ings

No. ofPremises

Newly RegisteredFiles

IncompleteRecord

Failure to SubmitReturn Form

Failure to SubmitForm E

Non-complianceof STD

35 Thousands

1999 2000

207,

100,

000

267,

783,

005

210,

274,

985

261,

471,

780

302,

241,

190

426,

065,

819

509,

785,

103

362,

063,

106

407,

362,

869

428,

137,

788

429

341

454485

504 514

609

549

688 672

1991 1992 1993 1994 1995 1996 1997 1998 1999 2000

Back taxes charge (RM million) Number of cases

Investigation

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POLICY

In its effort to promote long term investment, strengthen the resilience and competitivenessof the economy, Malaysia has to identify investors and trading partners of the rightpotential.

In this context, IRB as the government’s tax adviser has created an attractive trading andinvestment climate in its negotiations to conclude Double Taxation Treaties for theAvoidance of Double Taxation (DTAs) with countries that have trading ties with Malaysia.These DTAs are continuously reviewed to safeguard Malaysia’s interest.

INTERNATIONALRELATIONS

United Statesof America(Limited Agreement)

Ireland

Saudi Arabia(Limited Agreement)

Italy

People’sRepublic ofChina

Australia Japan(New Agreement)

Romania

Austria Germany Russia

DTAs IN FORCE

Czech Republic

In summary, 44 DTAs are in force, 9 signed and gazetted, 12 concluded and 6 are still inthe midst of negotiation.

DOUBLE TAXATION AGREEMENT (DTA)

DTA negotiationsDTA negotiationsDTA negotiationsDTA negotiationsDTA negotiations

in 2000in 2000in 2000in 2000in 2000

• Chile

• Croatia

• Iran

• Luxembourg

• Oman

DTA signed andDTA signed andDTA signed andDTA signed andDTA signed and

official ly concludedofficial ly concludedofficial ly concludedofficial ly concludedofficial ly concluded

in 2000in 2000in 2000in 2000in 2000

• Kyrgzstan

DTA ratif iedDTA ratif iedDTA ratif iedDTA ratif iedDTA ratif ied

in 2000in 2000in 2000in 2000in 2000

• Jordan

• Malta

• Australia(protocol)

A N N U A L R E P O R T 2 0 0 0

77

Bangladesh Jordan Singapore

Netherlands Canada Sri Lanka(New Agreement)

Belgium South Korea Sweden

Denmark Mauritius Switzerland

United ArabEmirates

Mongolia Taiwan(Tax Exemption Order)

Philippines New Zealand Thailand

Fiji

FinlandUnitedKingdom(New Agreement)

HungaryPapua NewGuinea

India France Vietnam

Indonesia Poland

Norway Turkey

Pakistan

Uzbekistan

78 A N N U A L R E P O R T 2 0 0 0

DTAs SIGNED AND GAZETTED

Albania Malta Namibia

Argentina(Limited Agreement)

Egypt Sudan

Bahrain Myanmar Zimbabwe

South Africa Kazakstan Morocco

Brunei Kuwait Oman

India(New Agreement)

Kyrgyzstan Singapore(New Agreement)

Iran LuxembourgSweden(New Agreement)

ChileFinland(New Agreement)

Spain

Croatia Mexico Uruguay

DTAs CONCLUDED

DTAs IN NEGOTIATIONS

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79

TopicTopicTopicTopicTopic P laceP laceP laceP laceP lace DateDateDateDateDate

Transfer Pricing Chonan, South Korea 12 - 17 April 2000

The Working Level Seminar for

SGATAR Members Bangkok, Thailand 15 - 16 June 2000

Tax Treaties and Transfer Pricing Paris, France 20 - 22 September 2000

Auditing Multinational Enterprises Chonan, South Korea 9 - 13 October 2000

Tax Modelling Vienna, Austria 10 - 14 October 2000


Executive Development Program for

Malaysian Government Officials South Korea 8 - 28 May 2000

Government at Risk - How to Manage Washington,

Contingent Liabilities USA 30 May - 2 June 2000

Tax Analysis and Revenue Forecasting Harvard University,

USA 19 June - 21 July 2000

Commonwealth Tax Inspectors Course United Kingdom 14 Aug - 22 September 2000

Principles of International and

Comparative Taxation Netherlands 21 Aug - 1 September 2000

General Tax Course Japan 21 Aug - 18 November 2000

SEMINAR

COURSE

Malaysia has been given the honour to host the 31st Study Group on Asian Tax

Administration and Research (SGATAR) conference, to be held in Kuala Lumpur from 4

November to 9 November 2001. There are two major activities i.e. the SGATAR annualmeeting and the SGATAR research project.

In order to expose IRB officers to international tax issues and administration, severalofficers have been sent overseas to take part in conferences, seminars, meetings, workshopsand courses in addition to being hosts to visiting study groups and delegations fromoverseas.

INTERNATIONAL CONFERENCES

80 A N N U A L R E P O R T 2 0 0 0


Budgeting Processes and Public

Expenditure Management Washington, USA 18 - 26 May 2000

30th SGATAR Conference Kyoto, Japan 13 - 16 November 2000

8th General Meeting - CATA’S 21st

Technical Conference/ Workshop New Delhi, India 27 November - 1 December 2000


TAG’s Proposal Physical Meeting Paris, France 6 - 7 April 2000

CATA Management Committee London,

Meeting United Kingdom 9 -10 May 2000

Trade and Investment Mission to Denver, Portland and

the United States of America San Jose, USA 18 - 25 May 2000


CATA/OECD/APN Workshop National Tax Academy (NTA)

Bangi, Malaysia 2 - 20 October 2000

DelegatesDelegatesDelegatesDelegatesDelegates DateDateDateDateDate

Delegates from Indonesia 18 January 2000

Professor Ann Harding from the University of Canberra -

“Tax Forecasting” 26 January 2000

Delegates from the Ministry of Finance, Indonesia -

Study Banding 23 March 2000

Delegates from Ministry of Finance, Vietnam 19 - 21 July 2000

Delegates from Egypt 14 August 2000

Delegates from Russia 24 August 2000

Mr. Yoshiyasu Okada, Deputy Commissioner,

National Tax Administration, Japan 18 October 2000

CONFERENCE

MEETING

WORKSHOP

FOREIGN DELEGATE VISITS

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81

MANPOWER

In the year 2000, 69 new officers were recruited to fill vacant posts. This consists of

different categories of staff which are the Executive Assessment Officer (Grade 7), Assistant

Executive Assessment Officer (Grade 9) and Supporting Staff (Grades 11 and 15) posts.

This new recruitment programme is in line with the implementation of SAS and the

upgrading of the main activities in branches especially assessment and collection functions.

Human resource management planning also includes the promotion exercise of 39 officers.

IRB is alway perceptive to staff career development at all levels and continues to develop

and upgrade their performance through various internal and external courses.

In an effort to develop knowledgeable officers in taxation as well as relevant fields, the

National Tax Academy (NTA) has been continuously improvising its training programmes

and courses conducted during the year 2000. In the course of developing capable tax

officers, a new evaluation and meritocracy system was introduced in the year 2000. This

is to ensure that IRB officers show better commitment to the training programmes.

Besides the inhouse programmes, the NTA is also conducting courses under the Tax

Education Programme especially for the general public, representatives from companies

and new tax agents. This training programme is focussed on legislation and the changes

in the work processes towards the Self-Assessment System.

HUMAN RESOURCE

MANAGEMENT & DEVELOPMENT

Distribution of Manpower According to Activities

3,874

1,221

3 81

172

133

207

4,237

1,356

37 8

197

15 0

211

4,088

1,326

481

216

138

22 0

Estate Duty

Stamp Duty

Information Technology

Investigation

Headquarters

Collection

Assessment

- 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500

232656

1998 20001999

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Promotions According to Grades

Grade 10(Clerical)

42%

Grade 10(Assessment)

52%

Grade 86%

Recruitment According to Grades

Grade 96%

Grade 773%

Grade 1112%

Grade159%

Establishment and Post Filled by Categories

Accountants

Administration

Information Technology

Legal

Technical

Executive Management

- 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000

3141

24012512

614711

1720

34573573

55

Establishment Post Filled

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83

General and Specific Induction CourseSupport Group Grades 11, 12, 13 and 14

Preliminary TrainingExecutive Officer (Assessment) Grade 7 andTax Assistant (Assessment) Grade 11

Workshop Law I & II and Accounts I & IIExecutive Officer (Assessment) Grade 7

Workshop Law I & IITax Assistant (Assessment) Grade 11

Advance Law Course 1 & 11Executive Officer (Assessment) Grade 7

Skills Improvement CourseExecutive Officer (Assessment) Grades 6 and 7and Support Group Grades 11, 13 and 14

Audit CourseExecutive Officer (Assessment) Grade 7

Training Of Trainers - Branch Coordinatorsand Tax AgentsExecutive Officer (Assessment) Grade 7and Tax Agents

Self-Assessment CourseGeneral Public

The General Tax Administration Course (GTAC)This course was attended by participants fromtax administrations of various developingcountries including Malaysia, under theauspices of the Malaysian TechnicalCooperation Programme. The objective of thecourse is to provide a forum for the exchangeof ideas, concepts and modern managementtechniques relating to tax administration.

Workshop On Taxation of InternationalTransactionsThis course was participated by taxadministrators from the Commonwealthcountries, including Malaysia, with thecooperation from The CommonwealthAssociation of Tax Administrators and TheOrganization for Economic Cooperation andDevelopment. This course focuses mainly onthe rules and regulations of internationaltaxation with emphasis on tax agreements.

In Service Training

Skills Training

Specialization andSelf Advancement

Tax EducationProgramme

International Course

No. ofparticipants

408

197

247

42

392

1,262

518

120

2,006

25

20

TRAINING PROGRAMMES

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UPGRADING OF SAS AND CYS SYSTEMS

The overall development commenced when IRB appointed a consultant i.e. XYBASE

Technologies (M) Sdn. Bhd. at the end of March 2000. In the preliminary stage the

consultant generated the user requirements after a study. Up to end of year 2000, about

60 percent of the design and construction of the system has been implemented. Pilot and

CYS application changes is expected to be implemented in the year 2001.

PLANNING FOR THE YEAR 2001

• Implementation of INTACTSG in Sabah and Sarawak.

• Upgrading of COINSCOINSCOINSCOINSCOINS network lines from 64kbs to 128kbs and back-up ISDN lines in

the Peninsular branches.

• Implementation of Phase I and II of the SAS system.

• Preparation for data recovery centre in Jalan Duta.

• Implementationof e-payment, payment of tax via internet.

• Upgrading of INTACTSG system and OA application.

• Preparation for e-stamping application.

• Preparation for specifications of the SAS system development for non-company tax

payers.

STATUS

INTACT SG, OG and C system was implemented in

the Peninsular on 1st of November 2000 involving

1,500 users. In Sabah/Sarawak, the implementation

of this system was scheduled in April 2001.

The Office Automation facility was extended to

branches in Sabah and Sarawak in April 2001.

In the upgrading of the application of Office

Automation, a number of user systems were prepared

such as:-

• Human Resource Management System

• Real Property Transaction System

• Technical Reference System

Other systems were also developed for users

especially Leave Application System, Help Desk

System, Distribution Information System, MPPC

Statistics System and Manual User INTACTSG and OA.

For branches in Sabah and Sarawak, preparation for

infrastructure such as installation of communication

lines and equipments were completed in the month

of April. The availability of this infrastructure has

enabled the OA application in these branches.

PROJECT

Preparation for Application of INTACT

System

Preparation for Application of Office

Automation (OA)

Preparation for Branch Infrastructure

and Communication Lines

UPGRADING OF INFRASTRUCTURE SYSTEM

MODERNISATION OF REVENUE SYSTEM

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85

LEGISLATION

The following amendments and new provisions to the Income Tax Act 1967, was broughtabout by the Income Tax (Amendment) Act 2000 for the purpose of implementing SAS.

PUBLIC RULINGS ISSUED IN 2000

Number Title

1/2000 Basis Period For A Non-Business Source2/2000 Basis Period For A Business Source (Companies and Co-operatives)3/2000 Basis Period For A Business Source (Individuals and other than Companies/Co-operatives)4/2000 Keeping Sufficient Records (Companies and Co-operatives)5/2000 Keeping Sufficient Records (Individuals and Partnerships)6/2000 Keeping Sufficient Records (Individuals and other than Companies/Co-operatives)7/2000 Providing Reasonable Facilities And Assistance8/2000 Wilful Evasion of Tax and Related Offences

SECTION EXPLANATION

21A • A new section for companies only (section 21 will no longerbe applicable to companies).

• The basis of assessment for companies with non-businessincome has been changed from basis year to basis period.

• As a consequence of the amendment to section 21, sections26, 44 and 92 are amended accordingly.

90 • A new subsection (2A) is introduced in order to allow theDirector General to raise an assessment when a companydoes not furnish a return.

107C • Subsection (9) was amended to provide that the total sumconsisting of any unpaid instalment amount which is dueand payable and the ten percent increase is recoverable asif it were tax due and payable.

108 • A new section 108 is introduced to substitute section 108of Act 53 so that the requirement under section 108 are inaccordance with the basis period and the Self-AssessmentSystem.

• The concept of available credit for purposes of distributingdividend is changed from tax on chargeable income to taxpaid.

• Consequential amendment was also made to section 110 toallow the Director General to make an assessment oradditional assessment on the shareholder where thecompany fails to pay the tax payable under section 103Aor the excess credit under section 108.

• Consequential amendments were also made to sections 111and 120.

119A • A new section is introduced to provide that any personwho contravenes or fails to comply with an order or noticeunder section 82 (relating to keeping of records) commitsan offence punishable under this section.

SELF-ASSESSMENT SYSTEM (SAS)

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Amendments to the SAS concerns the

scope of section 108 and the basis

period for the year of assessment while the

amendment to the Income Tax Act is in

relation to the implementation of the SAS

which was gazetted on the 23rd of December

2000. To consolidate the legislative process,

a new committee, i.e. SAS Consultative SAS Consultative SAS Consultative SAS Consultative SAS Consultative

Counci l Counci l Counci l Counci l Counci l was set up.

Besides contributing to the legislation and

rulings relating to the implementation of

SAS, the committee also endeavoured to

prepare the new Income Return Forms for

the Year of Assessment 2001 for companies

together with the explanatory book

pertaining to filling of the returns.

To better equip officers in the transition of

SAS work process, the Tax Audit Manual was

distributed to all assessors who conduct the

audit process, while giving them intensive

audit courses and training. In line with this,

a tax audit guide book which will be a

reference guide to the work process is being

prepared.

From the information technology

standpoint, the design and testing for the

data module and systems development is

extensively pursued. It includes tax

collection modules, form processing, audit,

customer management and technical

support. A consultant was appointed for

the integrated software development,

documentation identification and

technology transfer relating to the

implementation of SAS. The objective

is to overcome issues with respect to

improving tax compliance, to facilitate the

assessment process and to expedite

collection, analysis and data query.

A clear understanding is important in the

implementation of SAS. Besides source

references and literature such as SAS

guide book and brochures to explain and

publicise to the public, IRB conducts

training for tax agents, trainers and courses

for the taxpayers at the national level. Via

IRB internet portal www.hasilnet.org.my,

current information is made available

to aid users. It also provides an avenue for

e-mail queries to assist users to obtain

further clarifications of doubts on the SAS.

IMPLEMENTATION

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87

AMENDMENTS TO THETAX LAW 2001

INCOME TAX ACT 1967

• The treatment of both man and

woman taxpayers is standardised, by

allowing the husband to elect to be

assessed together on the wife and the wife

be given husband deduction of RM3,000

as well.

• Tax rebate is increased from RM110 to

RM350 (for individual), and from RM60

to RM350 (for wife), and the chargeable

income entitlement is increased to

RM35,000.

• New deduction for medical check-up

(RM500 maximum) and purchase of

books, journals, magazines, for the

enhancement of knowledge (RM500

maximum).

• Scope of deductible expenses is extended

to include expenses relating to

communication technology and

information; expenses on scholarship;

and for the purpose of acquiring grants

for quality system and standards and

“halal” certification.

• Cash donation by companies to approved

institutions is restricted to 5% of the

aggregate income.

• The restriction for qualifying plant

expenditure on vehicles is increased to

RM100,000 (cost of vehicle not more

than RM150,000).

PETROLEUM (INCOME TAX)ACT 1967

Amendments are in consistent with the

changes made to the provisions of the

Income Tax Act, such as:

Scope of deduction is extended to include

expenses incurred relating to provision

for scholarship for students; and for the

purpose of acquiring grants for quality

system and standards and “halal”

certification.

The restriction for qualifying plant

expenditure on vehicles is increased to

RM100,000 (cost of vehicle not more

than RM150,000).

STAMP ACT 1949

• The definition of the words “banker”,

“contract note”, “dealer”, and “insurer”

were amended/introduced.

• Bankers, businessmen or insurance

underwriters are authorised to impose

compound on payment of duty on cheque,

contract note or insurance policy not

stamped.

• The maximum penalty is reduced to twice

the amount of duty not paid and the

Collector is allowed to remit or reduce

the penalty where it is not more than

RM5,000.

• The amount of duty on a number of items

in Schedule One of the Act is fixed at

RM10.

• The imposition of stamp duty under the

conventional principle on security letter

of notes is made uniform with the

‘syariah’ principle.

• The rate of duty for property transactions

is fixed at a flat rate of RM3.00 for

every RM100 for any amount exceeding

RM500,000.

INCOME TAX(AMENDMENT) ACT 2000

• Section 21A

A new section was introduced to enable

all companies, including investment

holding companies to comply with the

Self-Assessment System. The basis of

assessment for companies having non

business income is changed from “basis

year” to “basis period”. The concept of

‘operation’ was also introduced, (section

21 was also amended making it no longer

applicable to companies).

• Section 26

Arising from the amendment to section

21, it is further provided in cases where

there is any overlapping of basis periods,

dividend income is to be taxed once and

so is the deduction for section 110 set

off (section 44 and 99 were also amended

accordingly).

•

•

88 A N N U A L R E P O R T 2 0 0 0

• Section 82

The period to retain records of business

is 7 years from the end of the year to

which any income from the business

relates to. If there is a delay in the

furnishing of the Return Form for the

related year of assessment, the period for

retaining records is 7 years after the end

of the year in which the return is

furnished.

Provisions were also introduced to

elaborate on:

• Requirement for record keeping where

it is in electronic form/converted to

electronic form,

• All records related to any business in

Malaysia is to be kept in Malaysia,

• The meaning of the word ‘record’.

• Section 90

A new provision was added to enable the

Director General to make an assessment

where a company fails to furnish its

return within the prescribed period.

• Section 99

Amended to enable appeals to be made

in the following year against an advance

assessment made in the current year.

• Section 107C

Amended to enable the total amount of

unpaid instalment as a debt due and the

increase of 10 percent to be claimed as a

debt due and payable.

• Section 108

Amended by substituting with new

TAXATION ORDERS ISSUED IN THE YEAR 2000Reference Title

P.U.(A) 49 INCOME TAX RULES (DEDUCTION FOR EXPENSES INCURRED IN THE

RESTRUCTURING OF CORPORATE ASSET) 2000

P.U. (A) 50 INCOME TAX RULES (DEDUCTION FOR PAYMENT MADE ON TRANSPORT

FROM SABAH OR SARAWAK TO PENINSULAR MALAYSIA)

P.U. (A) 51 INCOME TAX RULES (DEDUCTION FOR THE EXPENSES INCURRED RELATED

TO INFORMATION TECHNOLOGY) 2000

P.U. (A) 52 INCOME TAX RULE (ANNUAL ALLOWANCE FOR QUALIFIED PLANT) 2000

provisions so that the requirement is in

accordance with the basis period in Self

Assessment System. The concept of tax

credits for the purpose of distribution of

dividend is changed from tax on

chargeable income payable to tax paid.

As a result of the changes made to

this concept, special provisions,

exemption provisions and transition

provisions were introduced to

accommodate the changes.

(Section 120 was also amended to

provide for penalties for failure to furnish

returns or information under section

108(5)).

• Section 110


Director General to make an assessment

or an additional assessment on the

shareholder if the company fails to pay

the tax payable under section 103A or

any excess under section 108 to counter

the benefit to shareholders.

• Section 119A

A new section was introduced to provide

for penalties where any person who fails

to comply with the orders or contravenes

notices under section 82 commits a

punishable offence.

• Section 152A


Director General to allow any forms

prescribed under the Income Tax Act to

be furnished electronically.

A N N U A L R E P O R T 2 0 0 0

8989

90 A N N U A L R E P O R T 2 0 0 0

EVENTS OF

The Strategic Management Seminar was officiated byY. Bhg. Tan Sri Othman bin Mohd. Rijal. Talk was presented by Dr.

Hamzah Kassim.

Launching ceremony of the Schedular Tax Deduction (STD)payment scheme via Bumiputra Commerce Bank.

The signing of the agreement between IRB andXYBASE Technologies (M) Sdn. Bhd. at the Mandarin Oriental

for the development of a computer system under theSelf Assessment System (SAS).

The Menara Jati lobby, Johor Bahru on the last day ofsubmission of Return Form.

Tax Payers’ Service Week (MPPC) was launched byY.B. Dato’ Chan Kong Choy at the Sungei Besi Toll Plaza.

Y.A.B. Dato’ Syed Razak Syed Zain, the Kedah Menteri Besarvisited the IRB stall in conjunction with the Kuala Muda District

People Friendly Program 2000.

EVENTS OF

1 1 J A N U A R Y

9 M A Y

2 8 M A R C H

3 1 M A Y

2 8 J U N E

2 4 A P R I L

A N N U A L R E P O R T 2 0 0 0

91

THE YEAR

IRB Ipoh Branch was awarded the Malaysian Public Services MS ISO 9000Quality System Registration Certificate in the assessment of real property

gains tax and stamp duty. The certificate was presented by the ChiefSecretary To The Government, Y. Bhg. Tan Sri Abdul Halim bin Ali.

Deputy Prime Minister of Malaysia, Y.A.B. Dato’ Seri AbdullahAhmad Badawi launched the 2000 Women’s Exhibition and

visited the IRB service counter.

A goodwill get together between the Chief Executive and theMedia at the PJ Hilton Hotel. A good rapport between IRB and

the Media is mutually beneficial.

Special service line for 2001 budget at the IRB Headquarters atthe 15th floor of Block 11, immediately after the budget speech

announced by the Finance Minister.

An IRB service counter was set up at a Shopping Carnival inBukit Jalil from 1 December to 23 December. A total of

633 taxpayers visited the counter for tax services includingthat of confirming tax position on-line.

Launching of Budget 2001 and Excellence Service CertificateAward of IRB by YB Tun Daim bin Zainuddin,

Minister of Finance Malaysia.

THE YEAR

2 5 N O V E M B E R

2 5 A U G U S T

2 7 N O V E M B E R

2 7 O C T O B E R

2 8 O C T O B E R

1 D E C E M B E R

92 A N N U A L R E P O R T 2 0 0 0

Forever Remembered

26 August 1969 to 31 July 2000

Y. Bhg. Datuk Najirah Binti Mohd Tassaduk Khan, the first woman to hold

the post of Chief Executive and Director General of Inland Revenue,

clocking out for the last time on the eve of her retirement.

“I have sentimental feelings for my officers who

have been with me for 31 years”

~ Translated from Utusan Malaysia, August 1, 2000

“She hoped her officers would continue to keep up with the

good work to bring more success for the IRB”

~ The Sun, August 1, 2000

“Her retirement was greeted with sadness as many said they

would miss her firm but fair leadership”

~ New Straits Times, August 1, 2000

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93

A N N U A L R E P O R T 2 0 0 0

93

94 A N N U A L R E P O R T 2 0 0 0

CERTIFICATE OF THE AUDITOR GENERALON THE ACCOUNTS OF THE INLAND REVENUE BOARD MALAYSIA

FOR THE YEAR ENDED 31 DECEMBER 2000

I have audited the Balance Sheet of the Inland Revenue Board as at 31 December2000, Income and Expenditure Statement and Cash Flow Statement for the year thenended. These financial statements are the responsibility of the management of theInland Revenue Board. My responsibility is to express an opinion of these financialstatements based on the audit carried out.

2. The audit was conducted in accordance with the Audit Act 1957 and theInternational Standards on Auditing. These standards require that the audit be plannedand performed so as to provide reasonable assurance that the financial statements ofthe Inland Revenue Board are free of material misstatements. An audit includesexamining records, on a test basis, evidence supporting the amounts and ensuringsufficient disclosures in the financial statements. Assessment is also conducted onthe accounting principles used and the overall presentation of the financial statements.

FIXED ASSETS RM122.44 million

3. Included in the total above are assets which the Board acquired between theyears 1956 until 1990 valued at RM3.49 million. The acquisition and the position ofthe Board’s assets could not be verified due to the fact that the life of some of theseassets exceeded 11 years and may no longer be of use especially for computers. TheBoard has taken actions to dispose of these assets.

4. Net book value of assets includes work-in-progress amounting to RM28.73million, which also includes payments for office equipment and furniture. It issuggested that the amount be shown separately in the financial statements.

5. Notwithstanding what has been mentioned in paragraph 3 and 4, in my opinion,the financial statements are properly drawn up to give a true and fair view of the stateof the financial affairs of Inland Revenue Board as at 31 December 2000 and of theresults of the operations and cash flows for the year then ended.

(DATUK DR. HADENAN BIN ABDUL JALIL)AUDITOR GENERAL MALAYSIAPUTRAJAYA3 SEPTEMBER 2001

(the original certificate was issued in Bahasa Malaysia)

95

A N N U A L R E P O R T 2 0 0 0

STATEMENT BY THE CHAIRMAN

AND A MEMBER OF THE

INLAND REVENUE BOARD

We, DATO’ DR. SAMSUDIN BIN HITAM and SITI MASLAMAH BINTI

OSMAN being the Chairman and one of the Members of the INLAND

REVENUE BOARD OF MALAYSIA, do hereby state that, in the opinion

of the Members, the accompanying Balance Sheet, Income and Expenditure

Statement and Cash Flow Statement, together with the enclosed notes are drawn

up so as to give a true and fair view of the state of affairs of the INLAND

REVENUE BOARD OF MALAYSIA as at December 31, 2000 and of their

results and changes in financial position for the year ended on that date.

On behalf of the board,

Name : DATO’ DR. SAMSUDIN BIN HITAM SITI MASLAMAH BINTI OSMAN

Title : CHAIRMAN MEMBER OF

INLAND REVENUE BOARD THE INLAND REVENUE BOARD

Date : APRIL 27, 2001 APRIL 27, 2001

Place : KUALA LUMPUR. KUALA LUMPUR


96 A N N U A L R E P O R T 2 0 0 0

DECLARATION

BY THE OFFICER PRIMARILY RESPONSIBLE FOR THE

FINANCIAL MANAGEMENT OF THE STATUTORY BODY

CONCERNED

I, MOHD. IBRAHIM MERICAN, the officer primarily responsible for the

accounts of the INLAND REVENUE BOARD MALAYSIA, do solemnly

and sincerely declare that the accompanying Balance Sheet, Income and

Expenditure Statement and Cash Flow Statement, together with the enclosed

notes, to the best of my knowledge and belief, are correct and I make this

solemn declaration conscientiously believing the same to be true and by virtue

of the provisions of the Statutory Declaration Act, 1960.

Subscribed and solemnly declared )

by the abovenamed at )

Kuala Lumpur )

on 27 April, 2001. )


COMMISSIONER FOR OATHS

Before me,

MOHD. IBRAHIM MERICAN

97

A N N U A L R E P O R T 2 0 0 0

Notes 2000 1999RM RM

Current AssetsCash And Bank Balances 3 19,230,976 13,227,211Fixed Deposits And Short Term Investment 4 51,987,999 84,708,000Advances And Loans to Employees 5 16,986,141 12,158,909Deposit And Prepaid 91,374 610,137Sundry Debtors 6 239,342 78,469

Total Current Assets 88,535,832 110,782,726

Less:

Current Liabilities

Provision For EPF Contribution 7 -0000 -Provision for Audit Fee 58,235 58,235Sundry Creditors 8 12,918,107 17,785,605International Courses Account 9 253,973 269,939

Total Current Liabilities 13,230,315 18,113,779

Net Current Assets 75,305,517 92,668,947

Fixed Assets 10 122,443,371 114,087,153

Total Net Assets 197,748,888 206,756,100

Funded By:

Development Fund 11 99,108,289 89,021,742Accumulated Surplus / (Loss) 62,243,314 81,481,885Other Funds 12 36,000,000 36,000,000Trust Funds 13 397,285 252,473

197,748,888 206,756,100

The accompanying notes to the accounts on pages 100 to 108 are an integral part of these accounts.

Balance SheetAS AT 31 DECEMBER 2000

98 A N N U A L R E P O R T 2 0 0 0


Income 14 302,620,418 288,475,375

Less:

Expenditure 15 322,446,434 320,812,258

Surplus / Deficit of Income Over Expenditure (19,826,016) (32,336,883)

Add:Accumulated Surplus From Previous Year 81,481,885 106,191,475Prior Year Adjustment 587,445 7,627,293

Accumulated Surplus Carried Forward 62,243,314 81,481,885


Income And Expenditure StatementFOR THE YEAR ENDED 31 DECEMBER 2000

99

A N N U A L R E P O R T 2 0 0 0

Cash Flow StatementFOR THE YEAR ENDED 31 DECEMBER 2000


Cash Flow From Operating Activities

Receivable And Other Income 16 299,157,400 282,764,771Cash Paid To Suppliers And Employees 17 (309,289,276) (298,719,483)

Net cash flow from Operating Activities (10,131,876) (15,954,712)

Cash Flow From Investing Activities

Investment In Fixed Asset (25,793,429) (34,018,991)Interest And Dividend Received 3,820,908 5,187,073

Net cash flow from Investing Activities (21,972,521) (28,831,918)

Cash Flow From Financing Activities

Grant For Development Fund 10,086,547 48,579,362Provision For EPF Contribution -0000 -International Courses Account (15,966) 224,910Trust Fund 144,812 67,097Advances And Loans to Employees (4,827,232) (3,026,775)

Net cash flow from Financing Activities 5,388,161 45,844,594

Net (Decrease) / Increase in Cash (26,716,236) 1,057,964

Cash And Cash Equivalents At Beginning Of Period 97,935,211 96,877,247

Cash And Cash Equivalents At End Of Period 71,218,975 97,935,211


100 A N N U A L R E P O R T 2 0 0 0

Notes to the accountsFOR THE YEAR ENDED 31 DECEMBER 2000

1. PRINCIPAL ACTIVITIES

Inland Revenue Board (IRB) was incorporated on 1st. March, 1996 under Act 533

Lembaga Hasil Dalam Negeri Malaysia, 1995.

The Board acts as an agent to the Government in providing services related to the

administration, assessment, collection of and enforcement on the payment of income

tax, real property gains tax, estate duty and stamp duty.

2. SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of Accounting

The accounts have been prepared under the historical cost convention and in

accordance to the approved accounting standards.

(b) Fixed Assets and Depreciation

All fixed assets are accounted for at cost. Freehold Land and Work In Progress are

not depreciated. Depreciation is calculated on a straight line basis from the time

they are available for use so as to write off their costs over the estimated useful

lives.

Rates of depreciation for fixed assets are as follows:-

Type of Fixed Asset Depreciation Rate

Land - Leasehold Period of Lease

Building 2%

Office Equipment 20%

Furniture and Fittings 20%

Vehicles 20%

Facilities 20%

Other Fixed Assets 20%

101

A N N U A L R E P O R T 2 0 0 0

2000 1999

RM RM

CASH

Branch Offices

Headquarters 42,611 41,761

SUB-TOTAL 42,611 41,761

BANK BALANCES

Branch Offices

Headquarters 18,872,742 10,927,086

Penang 32,928 244,866

Ipoh 4,373 376,228

Malacca 56,751 286,666

Johore 6,321 168,964

Kuala Terengganu 89,692 275,170

Kota Kinabalu 42,560 493,654

Kuching 82,998 412,816

SUB - TOTAL 19,188,365 13,185,450

TOTAL 19,230,976 13,227,211

(c) Recognition On Interest Income

Interest income from Conventional Banking Scheme is recognised on the accrual

basis while profit from Al-Mudharabah is included in the Profit and Loss Account

on the receipt basis.

(d) Work In Progress

Work In Progress represents the cost of assets under development and payments

made in more than one instalment or where the period of completion extends to

more than one accounting period.

3. CASH AND BANK BALANCE

102 A N N U A L R E P O R T 2 0 0 0

4. FIXED DEPOSIT AND SHORT TERM INVESTMENT

5. ADVANCES AND LOANS TO EMPLOYEES

6. SUNDRY DEBTORS2000 1999

RM RM

Accrued Interest & Profit 239,342 78,469

239,342 78,469

2000 1999

RM RM

Conveyance Loan 11,227,940 10,095,797

Computer Loan 2,572,865 1,973,116

Personal Advances 3,185,336 89,996

16,986,141 12,158,909

2000 1999

RM RM

Licensed Finance Institutions 45,000,000 20,000,000

Licensed Banks 6,987,999 64,708,000

51,987,999 84,708,000

103

A N N U A L R E P O R T 2 0 0 0

7. PROVISION FOR EPF CONTRIBUTION

A total amount of RM100,000,000, which has been received in 1997 from Finance

Ministry has been set aside for EPF contribution for employees who have been placed

under the pensionable scheme to the date of joining the Board. Balances at close of

2000 account:-

8. SUNDRY CREDITORS

9. INTERNATIONAL COURSES ACCOUNT

International Courses Account of RM253,973 (1999 - RM269,939) consist accounts

managed by Akademi Percukaian Negara Malaysia and ASEAN-Cooperation Unit. Total

amount of RM129,109 is the balance from International Courses Account which is

managed by Akademi Percukaian Negara Malaysia whereas a total amount of RM124,864

is the balance from ASEAN-Cooperation Unit budget.

2000 1999

RM RM

Balance as at 1 January - 71,262,182

Contribution - -

Set off against 1998 annual fee - (57,287,202)

Adjusted to revenue - (13,974,980)

Balance as at 31 December - -

2000 1999

RM RM

EPF 3,724,221 7,008,001

SOCSO 151,081 146,332

Amount due to Staff 12,813 75,310

Deposits, Advances and Loans 70 (37,530)

Supply / Services 9,029,922 10,593,492

12,918,107 17,785,605

104 A N N U A L R E P O R T 2 0 0 0

Land

Build

ing

Offi

ceFu

rnitu

reVe

hicle

sFa

ciliti

esO

ther

Fix

edW

ork

InTo

tal

Equi

pmen

tAn

d Fi

ttin

gsAs

sets

Prog

ress

(RM

)(R

M)

(RM

)(R

M)

(RM

)(R

M)

(RM

)(R

M)

(RM

)

Cost

:

1 Jan

uary

200

06,4

00,00

038

,201,9

3472

,042,2

5410

,596,3

256,6

89,91

293

0,151

1,491

,277

31,48

6,709

167,8

38,56

2

Add:

Reca

tego

rize

--

2,951

,281

(195

,000)

--

-(2

,756,2

81)

-

Add:

Purc

hase

s9,1

28,82

269

1,503

11,85

7,422

2,047

,242

1,636

,897

307,7

1612

9,560

-25

,799,1

62

Less:

Disp

osals

--

(5,90

0)*

-(1

02,23

0)-

--

(108

,130)

31 D

ecem

ber 2

000

15,5

28,8

2238

,893

,437

86,8

45,0

5712

,448

,567

8,22

4,57

91,

237,

867

1,62

0,83

728

,730

,428

193,

529,

594

Dep

recia

tion

:

1 Jan

uary

200

07,3

612,8

35,33

037

,533,7

378,1

45,36

03,9

83,52

731

5,103

930,9

91-

53,75

1,409

Add:

Reca

tego

rize

--

--

--

--

-

Add:

Curre

nt C

harg

es1,9

202,6

40,16

710

,980,0

062,0

48,93

71,3

00,72

118

0,500

284,9

60-

17,43

7,211

Less:

Disp

osals

--

(168

)*-

(102

,229)

--

-(1

02,39

7)

31 D

ecem

ber 2

000

9,28

15,

475,

497

48,5

13,5

7510

,194

,297

5,18

2,01

949

5,60

31,

215,

951

-71

,086

,223

NBV

at 3

1 D

ecem

ber 2

000

15,5

19,5

4133

,417

,940

38,3

31,4

822,

254,

270

3,04

2,56

074

2,26

440

4,88

628

,730

,428

122,

443,

371

Not

es :

NBV

Net B

ook V

alue

*Ex

pend

iture

and A

ccumu

lated

Dep

reciat

ion w

hich d

oes n

ot for

m Fix

ed As

set

10. F

IXED

ASS

ET

10.1

Fix

ed A

sset

200

0

105

A N N U A L R E P O R T 2 0 0 0La

ndBu

ildin

gPl

ant &

Offi

ceFu

rnitu

reVe

hicle

sFa

ciliti

esO

ther

Fix

edW

ork

InTo

tal

Mac

hine

ryEq

uipm

ent

And

Fitt

ings

Asse

tsPr

ogre

ss(R

M)

(RM

)(R

M)

(RM

)(R

M)

(RM

)(R

M)

(RM

)(R

M)

(RM

)

Cost

:

1 Jan

uary

199

96,4

00,00

029

,430,9

1812

0,394

62,43

3,063

8,203

,795

5,507

,116

526,0

271,7

55,09

519

,443,1

6313

3,819

,571

Add:

Reca

tego

rize

-7,6

07,30

5(1

18,19

4)2,3

17,58

529

3,696

29,15

5(7

8,222

)(3

83,15

0)(9

,668,1

75)

-

Add:

Purc

hase

-1,1

63,71

1(2

,200)

*7,2

91,60

62,0

98,83

41,1

53,64

148

2,346

119,3

3221

,711,7

2134

,018,9

91

Less:

Disp

osals

--

--

--

--

--

31 D

ecem

ber 1

999

6,40

0,00

038

,201

,934

-72

,042

,254

10,5

96,3

256,

689,

912

930,

151

1,49

1,27

731

,486

,709

167,

838,

562

Dep

recia

tion

:

1 Jan

uary

199

95,4

401,7

78,53

075

,346

28,61

8,846

5,371

,380

2,689

,117

272,7

1380

6,007

-39

,617,3

79

Add:

Reca

tego

rize

-37

,643

(74,4

30)

91,17

588

,799

29,15

4(4

6,560

)(1

25,78

1)-

-

Add:

Curre

nt C

harg

es1,9

211,0

19,15

7(9

16)*

8,823

,716

2,685

,181

1,265

,256

88,95

025

0,765

-14

,134,0

30

Less:

Disp

osals

--

--

--

--

--

31 D

ecem

ber 1

999

7,36

12,

835,

330

-37

,533

,737

8,14

5,36

03,

983,

527

315,

103

930,

991

-53

,751

,409

NBV

at 3

1 D

ecem

ber 1

999

6,39

2,63

935

,366

,604

-34

,508

,517

2,45

0,96

52,

706,

385

615,

048

560,

286

31,4

86,7

0911

4,08

7,15

3

Notes

:

NBV

Net B

ook V

alue

*Ex

pend

iture

and A

ccumu

lated

Dep

reciat

ion w

hich d

oes n

ot for

m Fix

ed As

set

10.2

Fix

ed A

sset

199

9

106 A N N U A L R E P O R T 2 0 0 0

11. DEVELOPMENT FUND

12. OTHER FUND

13. TRUST FUND

The trust fund of RM397,285 (1999 - RM252,473) consists only of the Akademi

Percukaian Negara Malaysia Trust Account. It has been set up to account for all receipts

and payments related to the welfare of courses participants, training activities, research

and publications of the Akademi Percukaian Negara Malaysia.

2000 1999

RM RM

Balance as at 1 January 89,021,742 40,442,380

Annual Fee from Federal Government 14,235,000 50,906,535

Expenditure which does not form Fixed Asset (4,148,453) (2,327,173)

Balance as at 31 December 99,108,289 89,021,742

2000 1999

RM RM

(a) Conveyance Loan 15,000,000 15,000,000

(b) Computer Loan 3,000,000 3,000,000

(c) Investment 18,000,000 18,000,000

36,000,000 36,000,000

107

A N N U A L R E P O R T 2 0 0 0

14. INCOME

15. EXPENDITURE

2000 1999RM RM

Services and Services Payments 160,110 530

Sales of Stores 30,286 2,593

Sales of Others 32,940 32,481

Rental Received -0000 74,862

Interest and Interest on Loans 3,981,781 5,107,967

Penalties -0000 12,102

Refund of Expenditure 495,248 661,291

Refund of EPF -0000 294

Refund of Other Expenditure 2,411 4,573

Annual Fee 297,864,600 282,336,100

Government Grant -0000 241,786

Profit / (Loss) on Disposals of Assets 45,397 -

Other Income 7,645 796

Total 302,620,418 288,475,375

2000 1999RM RM

Emolument 158,862,846 150,869,396

Fixed Allowance 5,858,463 5,660,793

Statutory Contribution 33,927,166 33,316,997

Overtime Allowance 1,522,951 1,557,258

Other Allowances 7,008,560 24,042,133

Transport and Travelling 4,151,044 3,117,650

Transportation of Goods 888,413 602,258

Communication and Utilities 9,941,712 10,385,390

Rental 52,538,118 51,728,642

Supply of Materials for Maintenance and Repairs 651,622 522,806

Other Supplies 5,006,579 4,551,272

Maintenance and Minor Repairs 5,179,521 4,361,694

Professional Services and Hospitality 19,417,934 15,923,122

Internal Grant 49,748 37,000

Depreciation 17,437,211 14,134,030

Other Expenditure 4,546 1,817

322,446,434 320,812,258

108 A N N U A L R E P O R T 2 0 0 0

16. RECEIVABLE AND OTHER INCOME

17. CASH PAID TO SUPPLIERS AND EMPLOYEES

18. INCOME TAX

All the revenues raised from the operation are exempted from tax.

19. COMPARISON FIGURES

The comparison figures have been rearranged to suit the account presentation for the

current year.

2000 1999

RM RM

Total Income (Note 14) 302,620,418 288,475,375

Interest and Interest on Loans (3,981,781) (5,107,967)

Deposits and Prepaid 518,763 (602,637)

299,157,400 282,764,771

2000 1999

RM RM

Total Expenditure (Note 15) 322,446,434 320,812,258

Other Fund -0000 (6,000,000)

Depreciation Expenses (17,437,211) (14,134,030)

Sundry Creditors 4,867,498 (8,308,197)

Provision for Audit Fee -0000 1,765

Prior Year Adjustment (587,445) 6,347,687

309,289,276 298,719,483

109

A N N U A L R E P O R T 2 0 0 0

DIRECTORY

NETWORK OF DIVISIONS, BRANCHES AND CENTRES

HEADQUARTERS DIVISIONS

NATIONAL TAX ACADEMY

Persiaran Wawasan,

43650 Bandar Baru Bangi,

Selangor.

No. Tel. : 03-89255611, 89258551

No. Fax : 03-89257299, 89257005

TAX AUDIT

Tingkat 15, Blok 11,

Kompleks Bangunan Kerajaan,

Peti Surat 11833,

50758 Kuala Lumpur.

No. Fax : 03-62015697

INTERNATIONAL TAX & IOFC



Peti Surat 11833,

50758 Kuala Lumpur.

No. Tel. : 03-62003237

No. Fax : 03-62019884

FINANCE

Tingkat 11 (Kanan), Blok 11,


Peti Surat 11833,

50758 Kuala Lumpur.

No. Tel. : 03-62017055, 62010022

No. Fax : 03-62013894

INTERNAL QUALITY & AUDIT

Tingkat 21, Wisma KWSG,

Jalan Kg. Attap,

50460 Kuala Lumpur.

No.Tel. : 03-22731037, 22740066

No. Fax : 03-22746736

OPERATIONS

Tingkat 8 & 15, Blok 11,


Peti Surat 11833,

50758 Kuala Lumpur.

No. Tel. : 03-62017055

Fax : 03-62018891

Unit For Public Relations

Tingkat 8, Blok 11,


Peti Surat 11833, 50758 Kuala Lumpur.

No. Tel. : 03-62012344

No. Fax : 03-62012434

CORPORATE PLANNING & RESEARCH



Peti Surat 11833, 50758 Kuala Lumpur.

No. Tel. : 03-62003254

No. Fax : 03-62031381

ADMINISTRATION



Peti Surat 11833,

50758 Kuala Lumpur.

No. Tel. : 03-62017055, 62010022

No. Fax : 03-62011330

INVESTIGATION & INTELLIGENCE



Peti Surat 11833,

50758 Kuala Lumpur.

No. Tel. : 03-62017055

No. Fax : 03-62013170

INFORMATION TECHNOLOGY

Tingkat 12 & 13, Blok 11,


Peti Surat 11833,

50758 Kuala Lumpur.

No. Tel. : 03-62003175

No. Fax : 03-62010705

TECHNICAL



Peti Surat 11833,

50758 Kuala Lumpur.

No. Tel. : 03-62017055, 62010022

No. Fax : 03-62010905

Unit For Estate Duty


Lot 999, Jln. Kg. Attap,

50460 Kuala Lumpur.

No. Tel. : 03-22731037, 22740066

No. Fax : 03-22743556

Unit For Stamp Duty


Jln. Kg. Attap,

50460 Kuala Lumpur.

No. Tel. : 03-22731037, 22740066

No. Fax : 03-22737961

Unit For Self Assessment System



Peti Surat 11833,

50758 Kuala Lumpur.

No. Tel. : 03-62003529

No. Fax : 03-62015923

Unit For Petroleum


Jalan Kg. Attap,

50460 Kuala Lumpur,

No. Tel. : 03-22731037, 22740022

22749440

No. Fax : 03-22737961

LEGAL



Peti Surat 11833,

50758 Kuala Lumpur.

No. Tel. : 03-62017055,62010022

No. Fax : 03-62013202

110 A N N U A L R E P O R T 2 0 0 0

BRANCHES / CENTRES

PERLIS

KangarTingkat 3, Bangunan KWSP,Jalan Bukit Lagi,Peti Surat 47,01700 Kangar,Perlis Indera Kayangan.Tel: 04-9764811, 04-9764812,

04-9764816Fax: 04-9765798

KEDAH

Sungai PetaniKompleks S. P. Plaza,Tingkat 4 - 10,Jalan Ibrahim,08000 Sg. Petani,Kedah Darul Aman.Tel: 04-4235198, 04-4234684,

04-4235929, 04-4235677,04-4237260

Fax: 04-4231095

Alor SetarTingkat 7, 8 & 9,Wisma Persekutuan,Jalan Kampung Baru,Peti Surat 88,05710 Alor Setar,Kedah Darul Aman.Tel: 04-7322060, 04-7322118,

04-7322400, 04-7312518Fax: 04-7329481

Investigation & Intelligence CentreTingkat 7, Wisma Persekutuan,Jalan Kampung Baru,05710 Alor Setar,Kedah Darul Aman.Tel: 04-7322060, 04-7322118,

04-7322400, 04-7312518,04-7322591

Fax: 04-73222303.

PULAU PINANG

Bukit MertajamKompleks Sri Mertajam,No. 1765 Jalan Ciku,14000 Bukit Mertajam,Pulau Pinang.Tel: 04-5380061, 04-5378561,

04-5380401, 04-5305975,04-5305995, 04-5303540

Fax: 04-5305811

Collection UnitNo.27 & 29, Lorong Perda Selatan 2,Bandar Perda,14000 Bukit Mertajam,Pulau Pinang.Tel: 04-6212020, 04-6212007,

04-6211444Fax: 04-6211445

Pulau PinangTingkat 3 - 11,

Bangunan Dewan Perniagaan dan

Perusahaan Melayu,

Lebuh Pantai, Peti Surat 660,

10910 Pulau Pinang.

Tel: 04-2612255, 04-2612744,

04-2612366, 04-2612422,

04-2612544

Fax: 04-2628406

Investigation & Intelligence CentreTingkat 11 - 12,

Wisma MTT 26,

Pengkalan Weld,

10300 Pulau Pinang.

Tel: 04-2633255, 04-2633201,

04-2633244

Fax: 04-2620701

PERAK

TaipingWisma Kota, Lot 360 dan 2051,

Jalan Kota, Peti surat 91,

34008 Taiping,

Perak Darul Ridzuan.

Tel: 05-8077280, 05-8072828,

05-8072685, 05-8072666,

05-8077280

Fax: 05-8086118

Investigation & Intelligence CentreLot 360, & 2051,

Tingkat 4,

Wisma Kota, Jalan Kota,

34000 Taiping.

Tel: 05-8077727, 05-8077737,

05-8072685, 05-8072666

Fax: 05-8064304

IpohAntap Plaza,

No. 128, Jalan Tambun,

Peti Surat 250,

30906 Ipoh,

Perak Darul Ridzuan.

Tel: 05-5475576, 05-5475522,

05-5475536, 05-5475543

Fax: 05-5475668

Investigation & Intelligence CentreAntap Plaza,

No. 128, Jalan Tambun,

Peti Surat 250,

30906 Ipoh, Perak Darul Ridzuan.

Tel: 05-5475522, 05-5472103,

05-5472102

Fax: 05-5475730

Teluk IntanBlok B & C,Kompleks Perniagaan SKOMK,Lot 956 & 957,Jalan Mahkamah,Peti Surat No. 82,36008 Teluk Intan,Perak Darul Ridzuan.Tel: 05-6221876, 05-6221229,

05-6221238, 05-6221322,05-6221323, 05-6221324,05-6221328

Fax: 05-6213482

WILAYAH PERSEKUTUAN

CherasTingkat 8 - 12,Menara PGRM,No. 8, Jalan Pudu Ulu,Cheras,56100 Kuala Lumpur.Tel: 03-92848022Fax: 03-92875466

Wangsa MajuTingkat 6-10,Menara Kausar,Jalan 3/27 A,Seksyen 1,Bandar Baru Wangsa Maju,53300 Kuala Lumpur.Tel: 03-41426022, 03-41439486,

03-41435833Fax: 03-41427022

Non ResidentTingkat 15 & 16, Blok 8A,Kompleks Bangunan Kerajaan,Jalan Duta,50600 Kuala Lumpur.Tel: 03-62010022, 03-62019066,

03-62019077, 03-62017055Fax: 03-62019745

CompaniesAras 5, 6 & 7, Blok A,Pusat Bandar Damansara,Jalan Damanlela,50490 Kuala Lumpur.Tel: 03-2533299, 03-2533259,

03-2533282, 03-2533277Fax: 03-2542542

Investigation & Intelligence CentreAras 2,Blok I (Selatan),Pusat Bandar Damansara,Jalan Damansutra,50490 Kuala Lumpur.Tel: 03-2547540, 03-2540944,

03-2534046, 03- 2542722,03-2540514, 03-2542599

Fax: 03-2548251

111

A N N U A L R E P O R T 2 0 0 0

Jalan Duta (Assessment)Tingkat 2 - 8 , Blok 8A,Kompleks Bangunan Kerajaan,Jalan Duta,50600 Kuala Lumpur.Tel: 03-62017837, 03-62017055,

03-62010637Fax: 03-62013823

CollectionBahagian Pentadbiran,Tingkat 10, Blok 8A,Kompleks Bangunan Kerajaan,Jalan Duta,50600 Kuala Lumpur.Tel: 03-62019076, 03-62010022,

03-62019066, 03-62019077,03-62017055

Fax: 03-62012024

Kg. Attap (W.P)Tingkat 8, 9, 11 dan 20,Wisma KWSG,Jalan Kg. Attap,50460 Kuala Lumpur.Tel: 03-22731533, 03-22740066,

03-22731037Fax: 03-22722051

SELANGOR

KlangMenara Acmar,Tingkat Bawah & Satu (Sayap B),Tingkat 2-7, Jalan Gelugor,41400 Klang.Tel: 03-33449770Fax: 03-33449541

Shah AlamTingkat 9 - 13,Plaza Perangsang,Persiaran Perbandaran,40000 Shah Alam,Selangor Darul Ehsan.Tel: 03-55103324, 03-55103276,

03-55103202Fax: 03-55102328

Investigation & Intelligence CentreTingkat 2,Plaza Perangsang,Persiaran Perbandaran,40000 Shah Alam,Selangor Darul Ehsan.Tel: 03-55103202Fax: 03-55121477

Petaling JayaAras 2, 3 & 4,Uptown 5 Tower A, B, C & D,No.5, Jln. SS 21/39,Damansara Utama,47400 Petaling Jaya,Selangor Darul Ehsan.Tel: 03-77251450, 03-77251481Fax: 03-77251457

NEGERI SEMBILAN

SerembanWisma Hasil, Lot 461 - 465,Jalan Tuanku Munawir,70000 Seremban,Negeri Sembilan Darul Khusus.Tel: 06-7638850, 06-7636172,

06-7671103Fax: 06-7625339

Investigation & Intelligence CentreWisma Hasil, Lot 461 - 465,Jalan Tuanku Munawir,70600 Seremban,Negeri Sembilan Darul Khusus.Tel: 06-7638850Fax: 06-7646842

MELAKA

MelakaTingkat 5-9, Graha Maju,Jalan Graha Maju, 75990 Melaka.Tel: 06-2821925, 06-2821926,

06-2821099Fax: 06-2841181

Investigation & Intelligence CentreTingkat 8, Graha Maju,Jalan Graha Maju,Peti Surat 45,75990 Melaka.Tel: 06-2821099Fax: 06-2812026

JOHOR

KluangTingkat 2-6,Wisma Bunga, No.11,Jalan Lambak,Karung Berkunci 523,86009 Kluang,Johor Darul Takzim.Tel: 07-7723099, 07-7723130,

07-7723098, 07-7724644,07-7724645

Fax: 07-7723131

Investigation & Intelligence CentreTingkat 2, Bangunan Kerajaan,Peti Surat 104,86007 Kluang,Johor Darul Takzim.Tel: 07-7724404Fax: 07-7714404

MuarWisma Tiam Lock,No. 19-4,Jalan Sungai Abong,84000 Muar,Johor Darul Takzim.Tel: 06-9527000, 06-9523880,

06-9516524, 06-9528166Fax: 06-9536814

Johor BahruTingkat 1-7,Menara Jati,No. 1, Jalan Padi Emas 1,Bandar Baru Uda,81200 Tampoi,Johor Bharu, Johor Darul Takzim.Tel: 07-2359510, 07-2359516,

07-2359518Fax: 07-2359524

Investigation & Intelligence CentreTingkat 7, Menara Jati,Jalan Padi Emas 1,Bandar Baru Uda,81200 Tampoi,Johor Darul Takzim.Tel: 07-2387792, 07-2381462,

07-2381930Fax: 07-2359557

PAHANG

RaubN0.5-9,Taman Permai,Jalan Tras,27600 Raub,Pahang Darul Makmur.Tel: 09-3558502, 09-3558503,

09-3558504, 09-3558505Fax: 09-3558501

KuantanTingkat 4-7,Bangunan Kuantan Centre Point,Jalan Haji Abdul Rahman,25600 Kuantan,Pahang Darul Makmur.Tel: 09-5163000, 09-5162184,

09-5162185, 09-5162186Fax: 09-5142067

Investigation & Intelligence CentreTingkat 7,Bangunan Kuantan Centre Point,Haji Abdul Rahman,25600 Kuantan,Pahang Darul Makmur.Tel: 09-5145971, 09-5145923,

09-5133669, 09-5132782Fax: 09-5145516

TERENGGANU

Kuala TerengganuTingkat 1 - 8,Wisma Permint,Jalan Sultan Ismail,Peti Surat 65,20916 Kuala Terengganu,Terengganu Darul Iman.Tel: 09-6203225, 09-6203220,

09-6203221Fax: 09-6227829

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SandakanTingkat 3, Wisma Persekutuan,KM 11, Jalan Labuk,Peti Surat 1350,90714 Sandakan, Sabah.Tel: 089-668436, 089-668555,

089-668375, 089-668511,089-668554

Fax: 089-669616

TawauWisma Mercu Wawasan,Batu 1 1/2, Jalan Kuhara,Beg Berkunci No. 44,91009 Tawau, Sabah.Tel: 089-777177, 089-777141,

089-777142, 089-772713,089-770877

Fax: 089-776390

KeningauBlok H, Lot 68-72,Jalan Masak,Kompleks Perniagaan Adika,89007 Keningau, Sabah.Tel: 087-339448, 087-339452,

087-339414, 087-339412,087-339442

Fax: 087-339451

LabuanLevel 15 (A2), Main Office Tower,Financial Park Labuan,Jalan Merdeka,87000 Wilayah Persekutuan Labuan.Tel: 087-415331, 087-415417,

087-415321, 087-415101,087-415636

Fax: 087-415385

Assessment LabuanTingkat 2 & 3,Bangunan Tabung Haji,Jalan Bunga Kesuma,Peti surat 80464,87014 Wilayah Persekutuan Labuan.Tel: 087-417292, 087-417293,

087-417294Fax: 087-415385

SARAWAK

KuchingAras 3-4, 6-8, 10-12A,Wisma Ting Pek Khiing,No. 1, Jalan Pandungan,93100 Kuching, Sarawak.Tel: 082-243211Fax: 082-244475

AssessmentAras 3-4, 6-8, 10-12A,Wisma Ting Pek Khiing,No.1, Jalan Pandungan,93100 Kuching, Sarawak.Tel: 082-414318Fax: 082-414862

CompaniesTingkat 4,Wisma Bukit Mata Kuching,Jalan Tuanku Abd. Rahman,93100 Kuching, Sarawak.Tel: 082-253267, 082-259099Fax: 082-427581

Investigation & Intelligence CentreTingkat 6,Wisma Bukit Mata Kuching,Jalan Tuanku Abdul Rahman,93100 Kuching, Sarawak.Tel: 082-253129, 082-253267,

082-259099Fax: 082-233475

CollectionAras 6-8,Wisma Ting Pek Khiing,No. 1, Jalan Pandungan,93100 KuchingTel: 082-243211, 082-414318Fax 082-244475

BintuluLot 3730-3733,Medan Jaya, Batu 3 1/2,Jalan Bintulu Miri,97000 Bintulu, SarawakTel: 086-316601, 086-316602,

086-337975, 086-316603,086-316604

Fax: 086-316608

SibuTingkat 2 dan 3, Blok 1,Wisma Persekutuan,Jalan Awang Ramli Amit,96000 Sibu, Sarawak.Tel: 084-332292Fax: 084-320894

MiriWisma Hasil,Lot 2996, Jalan Adenium,Taman MDL,98000 Miri, Sarawak.Tel: 085-433000, 085-434000,

085-432000Fax: 085-413824

Investigation & Intelligence CentreTingkat 6,Wisma Permint,Jalan Sultan Ismail,Peti Surat 65,20916 Kuala Terengganu.Terengganu Darul Iman.Tel: 09-6203220, 09-6503221,

09-6203666Fax: 09-6241770

KELANTAN

Kota BahruWisma Hasil, Jalan Sultanah Zainab,15600 Kota Bharu,Kelantan Darul Naim.Tel: 09-7482955, 09-7487106,

09-7487109, 09-7487112Fax: 09-7487131

Investigation & Intelligence CentreWisma Hasil, Jalan Sultanah Zainab,15600 Kota Bharu,Kelantan Darul Naim.Tel: 09-7487201Fax: 09-7477205

SABAH

Kota KinabaluTingkat 1, Blok C, D & E,Bangunan KWSP,Jalan Karamunsing,88600 Kota Kinabalu,Sabah.Tel: 088-238511, 088-238609,

088-233203Fax: 088-245062

AssessmentTingkat Bawah, 1-6,Wisma Bandaraya,Jalan Masjid Lama,88000 Kota Kinabalu, Sabah.Tel: 088-254097, 088-240291Fax: 088-245091

CollectionTingkat 1 & 3,Blok D & E,Bangunan KWSP,88600 Kota Kinabalu, Sabah.Tel: 088-234820, 088-238511,

088-238609, 088-238729Fax: 088-241207

Investigation & Intelligence CentreTingkat 7, Blok B,Bangunan KWSP,88600 Kota Kinabalu, Sabah.Tel: 088-238162, 088-237011,

088-237005, 088-237006Fax: 088-268712

INLAND REVENUE BOARD OF MALAYSIAlampiran2.hasil.gov.my/pdf/pdfam/AR2000_2.pdf · Inland Revenue...

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Transcript of INLAND REVENUE BOARD OF MALAYSIAlampiran2.hasil.gov.my/pdf/pdfam/AR2000_2.pdf · Inland Revenue...