FatwaSelangorInheritance, Wills & Gifts
HUKUM TUNTUTAN HUTANG TUNGGAKAN CUKAI PENDAPATAN SI MATI KEPADA AHLI WARIS
Are heirs obliged to settle a deceased person's outstanding income tax?
Short answer
The deceased's outstanding income tax must be settled by the heirs, using the deceased's estate.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Selangor State Mufti Department
- Status
- Gazetted
- Series
- Keputusan Fatwa Diwartakan
- Topic
- Inheritance, Wills & Gifts
Gazette evidence in the source: Sel. P.U. 1
Summary
The deceased's outstanding income tax must be settled by the heirs, using the deceased's estate. The arrears do not include any late payment penalty assessed after the person's death.
Written in our own words from the original fatwa — check the source before acting on it.
Tunggakan cukai pendapatan si mati adalah wajib diselesaikan oleh ahli waris dengan menggunakan harta si mati.
Read the full fatwa on the Selangor website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Selangor State Mufti Department. “HUKUM TUNTUTAN HUTANG TUNGGAKAN CUKAI PENDAPATAN SI MATI KEPADA AHLI WARIS”, date not stated. https://www.muftiselangor.gov.my/2026/01/30/hukum-tuntutan-hutang-tunggakan-cukai-pendapatan-si-mati-kepada-ahli-waris-2/. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/heirs-settle-deceased-outstanding-income-tax/