Hrm - the Inland Revenue Board Malaysia

The Inland Revenue Board Malaysia (IRBM) is one of the main revenue collecting departments of the Ministry of Finance. Every year, the ministry sets a deadline for taxpayers to return their tax assessment forms and settle their taxes. However, many had to pay penalty charges for late payments and the department is faced with hundreds of millions of Ringgit Malaysia (RM) in tax arrears. To avoid the consequences of late and non-payment of taxes, many taxpayers call at the IRB department to obtain various kinds of services, such as obtaining tax notices and account registration. This creates a service situation where the service provider determines a seemingly appropriate service level and the service recipient develops expectations on what the service level ought to be. This phenomenon occurs at all highly patronised departments and, thus, the study provides an opportunity to examine the effectiveness of government departments in providing services to the public.

At its branch level, normally there are five kinds of services provided to taxpayers, namely:

Service A: Tax assessment, prosecution, account registration and salary deduction;

Service B: Stamp duty (for lawyers);

Service C: Stamp duty (for the general public; four counters are available); Service D: Stamp duty (transfer of land titles);

Service E: All services provided at counters A, B, C and D.

The Inland Revenue Board Malaysia (IRBM) acting as an agent to provide services in assessing, administering, collecting and enforcing the payment of income tax and other taxes that are under the board's jurisdiction.

Being the Malaysia's direct tax collection agent, IRB are committed to giving the best service to the nation with integrity and accountability. The ever-changing enhancement