Action to be Taken if There is a mistake in the Form
Correction of any error made on form submitted manually or online can be made by writing a letter detailing the mistake made and enclosing documents (purchase receipts, invoices, etc.) to support your application.
The letter and documents must be submitted to the HASiL office handling your income tax file or through the HASiL customer feedback system.
Amendments can be made via the e-Filing platform, and taxpayers may submit online amendments only for the following circumstances:
e-Application for Amended BE can be accessed starting 1st April every year.
Amendment After Submission of Form (From Year of Assessment 2009)
Correction of any error made on form submitted manually or online can be made by writing a letter detailing the mistake made and enclosing documents (purchase receipts, invoices, etc.) to support your application.
The letter and documents must be submitted to the HASiL office handling your income tax file.
Taxpayers are allowed to make self-amendments to the information or assessment in the Tax Return Form submitted to HASiL within the prescribed period by submitting an Amended Return Form (ARF) within six months from the due date of submission of the Tax Return Form.
ARF is to be submitted to the HASiL Office that handles the taxpayers income tax file.
Only taxpayers who have submitted their Tax Return Form within the specified period are allowed to make a self-amendment, and the self-amendment can only be made once.
Taxpayers are allowed to make self-amendments to the information or assessment to correct errors in the Tax Return Form relating to:
Submission of ARF may result in the following changes:
For amendments made other than the situations stated in the paragraph above, taxpayers are not required to submit the ARF. Instead, they may submit the amendment directly by providing a detailed notification letter explaining the error, together with supporting documents (purchase receipts, invoices, and others) to substantiate the application. The letter and documents must be submitted to the HASiL office handling the taxpayer’s income tax file.
the Director General (DG) has issued an amended assessment within six (6) months from the ITRF submission, the taxpayer is not allowed to submit ARF to the DG. A letter of amendment upon assessment raised (voluntary disclosure) must be submitted to HASiL.
The original assessment or additional assessment (JA) raised by the taxpayer is subject to a tax increase. The taxpayer is required to fill in the column for the increase in tax in the ARF.
The tax or additional tax payable is subject to an increase in tax under subsection 77B(4) of ITA 1967.
The amount of increase in tax charged for an Amended Return Form furnished within a period of 6 months after the date specified in subsection 77(1) of ITA 1967, shall be 10% of the amount of such tax payable or additional tax payable, as shown in the following formula:
( A x 10% )
where: A = the amount of such tax payable or additional tax payable
