Individual Tax Frequently Asked Questions
Form Related Issue
BE Form
This form has to be filled by the following individuals:-
a. Resident in Malaysia; and
b. No business source in the year of assessment.
If you are carrying on a business but receive a BE Form,
please have it changed to a B Form at the nearest Income Tax
Office.
B Form
This form has to be filled by the following individuals:-
a. Resident in Malaysia; and
b. Having a business source in the year of assessment.
If you are not carrying on a business but receive a B Form
you can either:-
a. Use the form to declare income received by filling in
the relevant columns; or
b. Change to BE Form at the nearest Income Tax Office.
Due Date to Submit Income Tax Return Form
The due date for the submission of return form is as
follows:-
a. BE Form, for individuals without business source, the
due date is on or before 30th April every year;
b. B Form, for individuals with business source, the due
date is on or before 30th June every year;
c. M Form, for a non-resident individual without business
source, the due date is on or before 30th April every year;
d. M Form, for a non-resident individual with business
source, the due date is on or before 30th Jun every year;
and
e. P Form, for partnership, the due date is on or before
30th June every year.
To avoid any penalty due to late submission, please ensure
that the form is submitted by the due date.
Tax Refund
Credit in the account will be refunded automatically to the
taxpayer. However, if you do not receive your refund you can
forward your application to the Collections Unit of the
branch where your file is located or contact the Income Tax
Customer Service Centre for further information.
Tax Position Statement
If you require a statement of your tax position, you can
obtain it by calling or writing to the Collection Unit of
the branch where your file is located.
CP500 Instalment Scheme
If a taxpayer has income other than employment such as
business, rental and royalties, he is required to make 6
bi-monthly installment payments, commencing from the month
of March. The installment dates will be prescribed in the
notice of the installments to be paid (CP 500). The amount
of each installment will be estimated by IRBM. Taxpayers who
do not receive the CP 500 by end of February each year, may
check at the branch where their file is located or contact
the Income Tax Customer Service Centre for further
information.
Tax payers who receive the directive can apply for the
installments to be revised by filling the CP502 Form. The
application should be made not later than 30th June for the
relevant year.
A comparison must be made between the total of the
installments paid and actual amount of tax payable,
excluding tax attributed to employment income, if any. If
the installments are insufficient, the shortfall must be
paid when submitting the ITRF in the year following the year
of assessment. If the total installments paid are more than
the actual tax payable, the tax payer may claim a refund of
the overpayment on submitting the ITRF.
e-Filing
IRBM e-Filing is a method of filling Income Tax Return Form (ITRF)
electronically through the internet. It is easier for tax payers to fill and
file ITFR and this could be measured by comparing the time taken in filling of
e-filing and online submission compared to time taken to fill the forms and
deliver them to LHDN in a manual process.
Fast repayment that is 30 working days for users of e-Filing compared to 90
working days for manual.
For further information of e-Filling, taxpayers can check here : https://ez.hasil.gov.my/CI/
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