FAQs About Societies
Income Tax

All societies are required to submit tax returns to the (Malaysian) Inland Revenue Board (Lembaga Hasil Dalam Negeri). The only exception is if your society has been set up for charitable purpose or is a non-profit organisation.

To submit a (societal) tax return, you will first need to apply for a tax file number by submitting an application for a File 'F' to an IRB office nearest to the registered address of your society. For a list of addresses of IRB offices, please visit the IRB website at http://www.hasil.org.my/goindex.php?kump=2&skum=2&posi=1&unit=4&sequ=1.

Once you have a File F, you can then submit a tax return using the appropriate Tax Return Form on an annual basis, just like you would with an individual or corporate filing.

For more clarification on the establishment and / or administration of a Malaysian-based Australian university alumni association, you may contact The MAAC via info@emaac.org.