Refer to Attahun reply on above quote. It's going to depend on the EA form. Below is my situation:

Take an exmaple on my 2009 EA form below:

"Butiran Pembayaran Tunggakan DSB Bagi Tahun Tahun Terdahulu (Sebelum Tahun 2009) "

Bayaran Bagi Tahun Jenis Pendapatan Jumlah Bayaran (RM) Carumah Tunggakan Kepada KWSP
2007 Bonus XXXX xxxx

I Received my bonus at around Jun 2008.

After i read through topics gathering all the advices and experience from the forumens, i found out there is 2 normal practices they fill the tax for above situation:

1. Add the 2007 bonus to TOTAL PENGAJIAN 2008.
2. Declare 2007 Bonus under Section G1 for Pendapatan Tahun Kebelakangan yang belum dilaporkan.

Which one is preferable? If i declare it under Section G1, it won't be taxable in my 2009 tax assessment, but LHDN will approach me to inform me on how much tax i need to pay for year 2007, right?

Appreciate forumens advices on it.

Thanks for your advice, B00n. Jadual cukai specified different categories for the percentage of tax one required to pay based on the taxable income. If i add in the 2007 bonus to my 2007 taxable tax, i will going to reach another scale, which meant i will going to pay more percentage of tax for my previous 2007 year.

So, it is wise for me to include my 2007 bonus in 2008 Total pengajian since i received it in 2008 if considered my above case?

Hope forumens here can give some opinions on it.

Sorry..it should be 2008 EA form for the year 2009 tax assessment. Thanks for reminding me on it, Ronnie. If i put my 2007 bonus into the year 2007 tax assessment, i am wondering how LHDN will calculate how much additional tax that i need to pay even if i have paid it through PCB on year 2007?

Thanks for your advice, Ronnie..Once again..sorry for misleading forumens here about the year. I am a bit blur on it..

Anyway, based on your above reply, does it mean that i need to add my 2007 bonus to year 2008 Total Pengajian?