From LHDN: Compute the tax deducted under section 110 by using Working Sheet HK-6 in respect of other income such as interest, royalties, section 4A income and income from trust bodies. Please submit Working Sheet HK-6 if you are entitled to a tax refund. Amount from item B Woring Sheet HK-6.

Only submit if you can get tax refund from the extra tax deducted (if any) from the amanah.

e.g. using Section 51 (HK-3) for stock market share dividends. Previously it was deducted at maximum 25%, if you tax rate is lower, let's say 12%, you can use the extra tax paid in dividend as rebate.
Nowadays, it is single-tier and taxed already at company before declaring dividend, hence no need to fill up HK-3 already.

Even working also, can claim as joint-assessment.

I will assume in your case, the ASM shares and dividends are not a lot (sorry, not meant to say you are not rich, unless you tell me the ASM shares are like tens/hundreds of million with yearly dividend at 5-6 digits ).
Therefore, it is better to do joint-assessment to get the extra rm3k deduction (not rebate)
Remember, if need to, to declare your wife's ASM in your joint-assessment also.

If don't need to declare, then don't declare the ASM div.

in-line skates is unclear. Ice-skating can.
Bear in mind, not all items under the category are allowed. e.g. Sport Shoes are not allowed. But in-line/ice-skating shoes are very obvious for sports here. You can't use it to walk around shopping mall or go wet-market.

It is better to email LHDN for confirmation.



This post has been edited by cute_boboi: Mar 28 2012, 03:50 PM

You have your rights to question LHDN on the -RM500

LHDN also have their rights to audit your past 7-years tax related

If you have prepared everything in order and valid, there is nothing to be afraid of the audit.

Scan and post the letter here (black-off the P&C) if you want to share.
Otherwise have to read the exact words if "original document" or anything mention there.
Previously all must submit/send original, and you keep photocopy.
But with latest advancement, not sure on the ruling.

I suggest you hand-submit over the counter yourself (yes, drive all the way) and ask them chop-sign all your photocopies. There are cases where it is lost in mail, and LHDN still require to see the photocopies, and I'm not sure they'll accept it or not.

It can be anyone, it's a random audit.

It does not matter you pay installment 70% or 100% or 0%.
Unless the S&P or legally stated the ownership %, the default is to take 50-50 for 2 people.
If 3 people, is 33.33%.
4 = 25%
All must split evenly.

LHDN come (audit), if you do not put 50-50, confirm kantoi.
Fine & penalty under wrong declaration.

Instead of BE, use B-Form, under Business Income.

All are claimable at certain %, you have to calculate and proof it out.
e.g. Travel expense to client from Setapak -> Klang -> Setapak = 60km (example lah)
* rm1.90
= xx?
And toll receipts. If use touch and go, have to apportion also.
Car service, maintenance, based on % also.

Phone calls, high-light / itemized. Cannot be h/p 100% business, unless you got >2 lines.

Streamyx/unifi/broadband also can claim.
Home rental also can, based on per sqft of the space allocated for own business.
Also electricity, water, etc. can apportion also.

Yes, it is very tedious to do own calculation. Cannot simply taruh 100% everything.

Some people put 50-80% range, but when LHDN audit, it goes down to 20-40%.
Some get warning, some get fined/penalty.

Normally is due to you wrongly declare or put higher than max amount allowed on certain parts.

My advise is always:
(1) Are you very clean and always declare ? Be prepared they pick you up and ask you bring all receipts, etc. for audit. If clear and nothing to hide, no problem. Else kantoi.

(2) It is your right to know, and they must be able to show you their calculation on the new amount. Just call up or email, set an appointment, location and go bang table with them. But ... be prepared for #1 above.

(3) Otherwise, for that RM100+, my normal advise is, just move on with your life. Otherwise, get audit, waste time, money, petrol, parking, summon for park at roadside, etc. At the end, may get fine/penalty cause they found out more irregularities or non-declare or under-declare from other years ... kantoi.

Filling up the e-Hasil online does not mean submission, until you click the submit button.
Few years down the road, LHDN can still random pick and audit you, to find out non-declaration of income, i.e. you will get fine/penalty.

For BE-Form, it is consider late, and subject to fine. My friend submitted once in August same year and fined RM50 for late submission.

For B-Form, you got till end of June to submit.

My advise is, if BE-Form, just go ahead to submit (late) and pay the RM50, rather than have 7 years worries, sleepless nights, etc.
i.e. move on with your life after the penalty.

They can penalty + fine you for wrong/false declaration.
No receipt = cannot put it as deduction.

Otherwise, I also claim relief I have 8 children. Ohh... tapi tak ada surat beranak. Mana ? Ohh... kasi nenek bela dekat China/India/Indonesia/Lain-lain (potong mana yang tidak berkenaan).

Please take initiative to email/call LHDN and ask.

This is not my site. Just grab from google search since LHDN/Hasil website seems like down.

Be prepared for long coffee session if get audited

Dig some old news.

Write official letter/email to LHDN and ask them investigate (that the cheque is not cleared) and tell the long story why.
Then ask for replacement cheque.

---

Added on September 25, 2012, 5:40 pmSorry, don't know either. I think best is to email LHDN and ask them. Keep the email as black and white.

Otherwise, go over and pay at counter.


This post has been edited by cute_boboi: Sep 25 2012, 05:40 PM

Depends on what is stated in your EA Form.

The allowance is stated in monthly salary slip or not ? If yes, then must add-in. Cannot run away.

I would like to correct the mentality. As long as there is income, must think about declaring the income.

After declaration (submission), if no need to pay tax, then keep and file it properly for future reference.

No worries Whenever possible, we try to guide newbies in understanding taxation on the proper path.

All income must be declared, even if you receive RM1 per year.

Whether you get tax or not, that is after you fill up the form and you will know.

It's two separate things, which I would say non-related. For your income, a lot (if not all) of your friends, colleagues, family will tell you under 2.5k, no need income tax lah, etc.

Yes, it is MAYBE true that 2.5k/mth income does not need to pay tax.
But it is the responsibility of citizen to DECLARE your income. Declaring income does not mean you are taxable (pay tax).

My advise is, just proceed to open a new LHDN file if you have not done so. Next year in Feb-Apr, submit your income declaration. Once you fill up the e-Filing, you will know the auto calculation there, which is non-taxable.

Once done that, you are safe.

On buying car, it is not related. You can buy, get loan, etc. No problem. Unlikely LHDN will come to random audit you.
BUT, if you were that bad luck and get audited, nothing too big to worry also. Most likely you will get fined due to non-declaration of income only. Just RM50 or few hundred max, provided you do not have any side/illegal income, etc.

1. Penalty is depends, check LHDN website or there is some info here.

2. Yes, possibility of them audit previous years also. If you don't bring, they MAY ask you to come again another day. Cause since kantoi for YA2011, LHDN assumption is that sure got problem on previous years also.

3. "Two things you can't escape in life: (1) Death , (2) Tax"

Your individual tax file number. Something like your unique number like IC no., EPF no., etc.