hey guys, one questions for tax expert:

Y/A 2009 - is my first time lodgement of tax because I just received my tax reference number from LHDN. But previously i already have income since Y/A 2004. The problem is that my previous income is chargable but no tax payable as the RM350 rebates > my tax payable. In Y/A 2009, finally i'm liable for tax, but do I need to declare my previous income? Total sum of income for 5 years is quite huge. If I do, what would that classified as? Income under declared in prior year of assessment? Will I subject to any penalty (Which I do not forsee, as I got no tax payable)?

Thank you for your reply.

Then, is there any options to claim personal relief and tax rebates for income in prior year but have not declared? Or those income will have to subject to tax or tax penalty (even though there's no tax payable) ?

This post has been edited by keith_hjinhoh: Apr 20 2010, 10:03 PM

I just came back from LHDN.

According to the officer in charged in LHDN, Pandan Indah Branch.

Annual income below 24k per annum, do not have to lodge your income tax return if you do not have any tax reference number.

Well, definitions of Tax Resident and Citizen is different. Even you are not malaysian, but you may be still a tax resident. Therefore, check properly on IRB websites, or a tax agent if you wish to be certain.

=)

ENGAGE A TAX CON-SULTANT

A simple way to determine would be, who's the one collecting the money? Who's the one using that money. Then that person should declare that income. If it's tax efficient to declare under two person, then do it.