Income Tax Return Form (ITRF) 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.
Amendment After Submission Of Form (From Year Of Assessment 2009)
Amendment Submitted Before the Deadline for Submission of Return Form
Amendment Within 6 Months from the ITRF Submission Deadline
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.
Rate and Computation of Increase in Tax
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.
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:-