Individual Taxpayer

Individual refers to a person or natural person. For the purpose of income tax, individual is defined as a person other than a company or a corporation.

However a Hindu Joint Family is deemed as an individual where the tax treatment is similar to that of an individual. A single person, a husband, a wife, a representative or agent who has been authorized by the respective person to act on behalf of the taxpayer are examples of an individual.

An individual is chargeable to tax if he earns income from any sources in the basis year for a year of assessment.

A married couple where each has his or her own income, are taxpayers who will be assessed separately. Where a wife elects to be assessed together with the husband or vice versa they are still required to submit their respective Income Tax Return Form to Lembaga Hasil Dalam Negeri Malaysia (LHDNM).