Income Tax Return Form (IRTF) submitted manually or via e-Filing can be amended by providing a detailed (mistakes) written letter as well as supporting documentation (purchase receipts, invoices and others)  to HASiL Office that’s handling your tax file.

Taxpayer is allowed to make one time self-amendment on information or assessment under certain circumstances in the IRTF by submitting an Amended Return Form (ARF) to the HASiL Office that’s handling your tax file within six (6) months from the deadline of ITRF submission. The ARF may be downloaded and printed out from IRBM official portal.

The following circumstances :

• Income under declared / not declared
• Expenses / other claims over claimed
• Capital allowances / incentives / reliefs over claimed

Submission of ARF may result in the following changes:

• From not liable to taxable original assessment notice;
• From taxable to additional tax additional assessment notice; or
• From repayment to reduced repayment original assessment notice

However, taxpayer is not required to submit ARF if the mistakes made are not related to situations as mentioned above. Instead, he can enclosed a detailed letter on the mistakes along with supporting documents (purchase receipts and invoices, etc.) to the HASiL Office that’s handling his tax file.

If 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 IRBM.

The original assessment or additional assessment (JA) raised by the taxpayer is subject to an increased in tax. The taxpayer is required to fill in the column for increase in tax in the ARF.

If the amended Return Form is furnish :

• Within a period of 60 days from the due date for submission of ITRF, the amount of increase in tax charged shall be 10% of the amount of such tax payable or additional tax payable.
• After the period of 60 days but not later than 6 months from the due date for submission of ITRF, the amount of increase in tax charged shall be determined in accordance with the following formula :

B + [ ( A + B ) x 5% ]
where:

A = the amount of such tax payable or additional tax payable; and
B= 10% of the amount of such tax payable or additional tax payable ( A X 10% )