Find out how to apply the Certificate of Residence (COR) for Malaysians for the year 2025.
In Bahasa Malaysia, it is known as Sijil Taraf Mastautin (STM).
Back in November 2024, I published a guide how to fill out Adsense tax forms for Malaysians 2024.
In that article, I included how to get this Certificate of Residence for Malaysians online.
Then in the mid January 2025, when I logged into my Adsense Account, I got this notice:
The tax info that you provided for your tax residency country has expired. Please submit new info. We'll use the default applicable tax rules for your tax residency country until your info is accepted.
In other words, I have to apply for a new (2025) Certificate of Residence (COR) or Sijil Taraf Mastautin with LHDN (Lembaga Hasil Dalam Negeri).
I have mentioned in the earlier post, the COR is only valid for 12 months, so you will have to reapply the following year.
So I did exactly what I have explained in the above mentioned blog post.
Surprisingly, this time around my application was rejected or returned by Lembaga Hasil Dalam Negeri.
I received this email reply:
Permohonan Sijil Taraf Mastautin (STM) yang tuan/puan kemukakan 24/01/2025 untuk XXXXXXXXX melalui e-Residence dikembalikan kerana tidak dapat diproses atas alasan MAKLUMAT TIDAK TEPAT.
Mohon kemukakan passport lengkap untuk semakan dan pengesahan dibawah Seksyen 7 Akta Cukai Pendapatan 1967.
In English language, it means:
The Residence Status Certificate (STM) application that you submitted on 24/01/2025 for XXXXXXX via e-Residence was returned because it could not be processed due to INACCURATE INFORMATION.
Please submit a complete passport for review and verification under Section 7 of the Income Tax Act 1967.
Apply Certificate of Residence Malaysians 2025
The problem is the definition of "complete passport".
Last year when I applied for my COR application, I just submitted:
- the two-front page (the page with your photo and the one with "Pemerhatian/Observation & barcode)
- all the stamped pages
- the last page with the words, "BEARER HAS PREVIOUSLY TRAVELLED ON"
It was approved.
Complete Passport Means Every Page
But this year (2025), the Income Tax office wants the scanned copies of the full passport.
Remember, you need to include every page, even the unstamped pages.
Another new ruling is those with expired Malaysian passport, you need to submit a Statutory Declaration (Surat Akuan Bersumpah).
To make a statutory declaration in Malaysia, you can go to any lawyer's office that has a Commissioner for Oaths as they are authorized to administer statutory declarations.
This is based on my own recent experience applying for the 2015 Certificate of Residence.