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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 IRBM branch.

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 IRBM branch.

Due Date to Submit Income Tax Return Form

The due date for the submission of return form is as follows :

  1. BE Form, for individuals without business source, the due date is on or before 30th April every year.

  2. B Form, for individuals with business source, the due date is on or before 30th June every year.

  3. M Form, for a non-resident individual without business source, the due date is on or before 30th April every year.

  4. M Form, for a non-resident individual with business source, the due date is on or before 30th Jun every year.

  5. 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

Tax Refund will be credited into the account automatically to the taxpayer within 30 working days after the submission of Income Tax Return Forms (ITRF). 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 complete and submit via our Feedback Form http://maklumbalas.hasil.gov.my// or by calling Hasil Care Line at toll free number 1-800-88-5436 (LHDN).

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 instalment payments, commencing from the month of March. The instalment dates will be prescribed in the notice of the instalments to be paid (CP 500). The amount of each instalment 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 call Hasil Care Line at toll free number 1-800-88-5436 (LHDN).

Tax payers who receive the directive can apply for the instalments 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 instalments paid and actual amount of tax payable, excluding tax attributed to employment income, if any. If the instalments are insufficient, the shortfall must be paid when submitting the ITRF in the year following the year of assessment. If the total instalments paid are more than the actual tax payable, the tax payer may claim a refund of the overpayment on submitting the ITRF.

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Updated : : 2018-02-13 10:32:36

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