Part-time Uber and GrabCar drivers are not excluded from declaring their earnings to the Inland Revenue Board (IRB).

IRB Chief Executive Officer, Datuk Sabin Samitah, said if the earnings from providing the service, coupled with their fixed income exceeded the minimum threshold of RM30,000 a year, they would be subjected to taxation.

"The income (from Uber and GrabCar) must be declared in B Form, which is for additional income," he told a press conference at IRB's Hi-tea event with the media here today.