马来西亚自行估税制度的实施为分阶段进行，其中私人公司自2001估税年起已进行自行估税，而个人（包括受薪人士与独资经营者）以及合伙公司的合伙人，则自2004估税年起开始自行估税。 实施自行估税制度的目的，乃鼓励纳税人士自动遵守税法，并减轻税收局的行政工作。此外，也将计算税务的责任从税收局转移至纳税人本身。
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