Q&A for Certificate of Residence (COR)

Email: kul4ww@evershinecpa.com
or
Contact us by WeChat or Skype in the day-work-time of Malaysia (GMT+8)
The Engaging Manager from Headquarter
Vivian Yee, ACCA, C.A. (M)
Skype ID: vivianyeeql;Wechat ID: vivianyeeql

DTA-CTR-01
Question from client:
With which countries does the Malaysia have DTA (Double Tax Agreement) to avoid double taxation?

Answer from Evershine RD:

DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of Malaysia tax residence?

Answer from Evershine RD:
Certificate of Residence (COR) is issued to confirm the residence status of the taxpayer, enabling them to claim tax benefit under the DTA and to avoid double taxation on the same income. Hence, a COR is issued for these purposes and with Malaysia’s treaty partners only.

DTA-CTR-03
Question from client:
What is the procedure for applying for a Malaysia tax residency certificate?
What form should I fill out? What are the required documents? Government website?

Answer from Evershine RD:

1. Application for COR can be made manually, or through e-Residence at https://eresidence.hasil.gov.my/
2. Application for COR can be made to any IRBM branch. All manual applications need to be submitted in hardcopy format.
   Application sent via email or fax will not be processed.
3. For all COR applications, the Form STM1 is to be completed.
   Where the application is for more than one certificate, the Form STM1A should also be completed.
4. The applicant needs to ensure that the Income Tax Return Form has been submitted.
5. Supporting documents required for a company are as follows:
   5.1 A copy of the Minutes of the Board of Directors’ Meeting, or a letter signed by a director confirming the management and control of the company are exercised in Malaysia.
   5.2 Particular of company Director/ Officer issued by Companies Commission of Malaysia (CCM).
6. The COR will be ready within 10 working days provided that all the necessary documents and information have been submitted.
   The applicant will be informed when the COR is ready for collection.
   For applications approved through the e-residence system, the system will issue an email informing the applicant and they can print from there.
7. No fee is charged for the issuance of COR.

Contact Us

Kuala Lumpur Evershine BPO Service Limited Corp.
E-mail: kul4ww@evershinecpa.com
or
Contact us by WeChat or Skype in the day-work-time of Malaysia (GMT+8)
The Engaging Manager from Headquarter
Vivian Yee, ACCA, C.A. (M)
Skype ID: vivianyeeql;Wechat ID: vivianyeeql

For how to exchange data files between your Finance Accounting System and Evershine Cloud Accounting Information System,
please send an email to HQ4kul@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+Vietnam+UK will be accountable for your case.
Email address:dalechen@evershinecpa.com
linkedin address:Dale Chen

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