Yes, you have to declare.

Debbie,

1. Income tax as the name suggests, is tax on 'income'. You need to ask yourself whether the money that you get from piano lessons are your income. The answer is quite obvious. However, you need to know exactly how you derive your income. Earlier you said 'commission'. Now you say you got all the students by yourself.

Do you get commission or do you get the full fees paid by your students ? Whether you receive cash or through bank, whether you are attached with a centre or not is immaterial here.

2. Yes, you need to go to the LHDN office to get a number allocated to you and get the Form B.

Debbie,

As I mentioned before, you need to ask yourself if the money that you receive from piano lessons (whether commission or direct), translation work, type setting work, etc. are your income ? Your case is very clearly 'yes'. All income need to be declared.

You have to know that the IRB usually requires the payer of commissions or fees to list down who they pay them to, I/C No., address etc. Therefore, there is no escape for your income from the music centre and translation/typesetting jobs, unless the music centre and the company that you do translation work do not submit their tax returns.

As for your income from piano lessons received directly from individual students. Chances are your students are not going to tell the IRB that they have paid so much to you. The IRB is not likely to know if you have received such income. Of course the right thing to do is to declare. You may be able to claim some expenses as a deduction from your fees, eg. traveling, petrol, advertising, teaching materials, etc. if you treat this as your business.

You are welcome.

You have got the right form but the English version is 'for reference only'. You should use the Bahasa Melayu version for filing.

I think you should fill up C1, C2 etc for each of your businesses, i.e. translation/typesetting and piano lessons instead of C15.

2. IRB stands for the Inland Revenue Board (Lembaga Hasil dalam Negeri)

3. Do you mean PCB deduction or deduction for expenses ? If your question is 'What would happen if someone's PCB deductions are more than his income tax?' Then the answer is "the LHDN will refund to you the overpayment".