QUOTE(hitsugaya2010 @ Mar 21 2012, 02:58 PM)
Last year i have not paid any PCB yet. My EA form also did not state any tax number, maybe because i have not start paying PCB. Do i need to declare my income since i have not started paying last year?
Officially, yes. You need to declare your income.
From the declaration, it will confirm whether you need to pay tax or not. Then LHDN will not haunt you for not declaring your income (which comes with a fine anyway).
Try call up or email LHDN and give your MyKad number. If they want to help, they will be able to pull out your tax file number and give you.
QUOTE(yiivei @ Mar 21 2012, 03:16 PM)
Based on your information, i assume your annual income has yet to reach the level.
Hence, you do not need to declare your income. FYI, my ex-company hr does provide EA form to all employees irregardless whether they are tax payers or not.
I would like to correct the statement in bold.
SourceQUOTE
Home » Individual
Your Responsibility
Taxpayer Responsibilities
Every taxpayer who is liable to tax is required to declare his income to IRBM. The taxpayer is responsible for:-
1.
Obtaining and forwarding Income Tax Return Form (ITRF):
The taxpayer has to send or submit the ITRF that has been duly completed before 30th April every year to the address below :-
Information Processing Department
Inland Revenue Board of Malaysia
Level 10-18, Tower C
Persiaran MPAJ
Jalan Pandan Utama
Pandan Indah
55100 Kuala Lumpur
2.
Declaring income and claiming expenses.
3.
Computing income tax payable.
4.
Keeping records for audit purposes.
5.
Paying the income tax payable. » Click to show Spoiler - click again to hide... «
Record Keeping
Taxpayer is required to keep the following documents for 7 years:
1.
EA/EC Form
2.
Original dividend vouchers
3.
Insurance premium receipts
4.
Books purchase receipts
5.
Medical receipts
6.
Donation receipts
7.
Zakat receipts
8.
Children`s birth certificates
9.
Marriage certificate
10.
Other supporting documents
11.
Working sheets (if any)
The calculation of the 7 year period begins from the end of the year in which the ITRF is filed.
Tax Evasion Reporting
Please contact us if you have information on tax evasion
1.
How to Lodge Your Report :
1.
Write in to :
Inland Revenue Board of Malaysia
Surveillance Division,
14th Floor, Block 9,
Government Offices Complex,
Jalan Duta, Post Box 11833,
50758 Kuala Lumpur.
2.
e-mail us at :
ruslanothman@hasil.gov.my (Tax Evasion Report)
3.
Call us at :
03-62091000 (ext: 3251, 3922, 3923 or 3967)
03-62012929 or
03-20955372 (direct line)
4.
Fax : 03-62039426
5.
Walk in personally to our office at the above address.
2.
Information required of tax evader :
1.
Name, IC number, full address.
2.
Nature of evasion.
3.
Supporting documents (if any).
4.
Other relevant information.
3.
Reward :
Given at the discretion of IRBM based on accuracy and reliability of the information given.
4.
Secrecy :
Your identity and the information given will be confidential.
BE A RESPONSIBLE CITIZEN
HELP US CURB TAX EVASION
Self Assessment System (SAS)
Tax administration under SAS is based on the concept Pay, Self Assess and File
Pay : Monthly salary deductions are made for individuals having employment income, or through instalments for individuals having business income.
Self Assess : Taxpayers compute their own taxes.
File : The ITRF is submitted to the IRBM together with the payment for the balance of the income tax payable to meet any shortfall in the monthly payments or a claim for repayment if there is an overpayment.
liable to tax - is subject to the income tax declaration form submission and calculation. Not just pluck from sky, and say I'm under 2k/mth, hence my family/friends/boss/colleague says I'm not taxable.