General Tax Guide

• Notifying Chargeability To Tax

If an individual is taxable and has never received any income tax return form before, he has a duty to notify chargeability to the nearest LHDNM office and request for an Income Tax Return Form.

If an individual already has an income tax file but has not receive an income tax return form by 31st March, he must immediately request for the said form from the LHDNM office which issued his last income tax return form. A taxpayer could also download an Income Tax  Return Form from the LHDNM website. He must then complete and submit the return to the LHDNM office using the address where his income tax file is situated.

• Change Of Mailing Address

A registered taxpayer must inform LHDNM of any change in the correspondence address within three months from the date of change to avoid any penalty. The income tax file reference number must be qouted in all the correspondence with  LHDNM.

• Income Tax Return Form

On Saturday, in the last week of February every year LHDNM issues the Income Tax Return Form to the taxpayer who is registered with LHDNM, as a service offers to them. However, if a person has not received an income tax return form, a copy of the said form can be obtain from the LHDNM office or can be downloaded from LHDNM website. 

A resident individual should fill up the Income Tax Return Form for a resident, that is the Form B. Whereas a non-resident individual should fill up the other Income Tax Return Form, Form M.

• Verification Of Form

Upon completing an Income Tax Return Form, a taxpayer should ensure that there is no error in the name, address, tax file reference number and identity card number as printed in the received form.

LHDNM must be informed of any correction.

• Form Addressed To A Married Woman

A married woman to whom an Income Tax Return Form is addressed shouldstate her husband's particulars as required in the front page of the form.

• Completing The Income Tax Return Form

An Income Tax Return Form is dicided into a number of parts.For example FormB consists of Part A to Part N.

A taxpayer and his wife are required to:

1. Fill in correctly all the relevant parts of the Income Tax Return Form
2. Where a wife intends to claim for child relief or shre the child relief under a separate assessment, she needs to fill in the appropriate column on her Income Tax Return Form.
3. If there is any doubt or problem contact, the nearest LHDNM office.

• Record Keeping

A taxpayer must keep records and documents for a period of 7 years from the end of the relevant year of assessment for verifiacation of the taxable income and the amount of tax payable. Documents are taken to mean statements of income and expenditures, invoices, vouches, receipts and others for the purpose of verifying the information declared in the return.

• Supporting Documents

A taxpayer is required to keep supporting documents such as statement of accounts (must be signed), rental statements, tax computation, capital allowance computation, salary statement (EA/EC Form), original dividend vouchers, original zakat receipts, etc., for verification by LHDNM.

For all claims made, the taxpayer should fill in the appropriate column and original receipts and other related documents should be kept.

• Declaration

The declaration column in the Income Tax Return Form must be signed by the taxpayer or any person making the return on his behalf. Otherwise the Income Tax Return Form will be considered as incomplete.

• When To Submit The Income Tax Return Form

The completed and signed Income Tax Return Form is to be submityed to LHDNM office before 30 April or by the required date.

• Filing The Income Tax Return Form

A complete Income Tax Return Form should be sent to the address of LHDNM office indicated on the said form. Income Tax Return Form may also be sent via postal service free of charge by using the envelope marked "CUKAI PENDAPATAN". In the case where the Income Tax Return Form downloaded from the LHDNM website, the completed return form should be sent to the LHDNM offices which handles the taxpayer file.