Format, Sample Of Dividend Voucher Now Available On IRB Portal

PUTRAJAYA, June 24 (Bernama) -- The format and sample of a dividend voucher is now available on the official Inland Revenue Board (IRB) portal at www.hasil.gov.my.

In a statement today, it said taxpayers, particularly companies, are encouraged to refer to and adopt the provided format to ensure that dividend-related information is presented in an orderly and transparent manner, in line with current tax requirements.

Following the tabling of Budget 2025 by Prime Minister Datuk Seri Anwar Ibrahim last October, the government announced the implementation of a tax on dividend income received by individual shareholders, it said.

Under this initiative, it added that the IRB will impose a two per cent tax on annual dividend income exceeding RM100,000, effective from the Year of Assessment 2025.

This move forms part of broader efforts to strengthen the nation’s tax system in a more inclusive and responsive way that aligns with current economic needs.

“A company, upon paying, crediting or distributing a dividend derived from Malaysia, to furnish individual shareholders with a certificate or dividend voucher stating the gross amount of the dividend and the amount of dividend paid or credited.

“If dividends are paid in the form of assets other than cash, the market value of those assets at the time of distribution must be stated on the dividend voucher,” it said.

-- BERNAMA