No. Only one computer (max 3k), claimable once every 3 years.

Not necessary 100% you'll get audited for previous years. But the percentage is higher, I would say 60-80% (I'm not working or related to LHDN in anyway)

There is no issue to buy in cash, if anyone has proper proof of their income and tax declaration.
e.g. If my monthly nett salary/income is 10k, and pay all tax dued properly, 1 year, theoretically, I can save 120k cash.
In 5 years (5 x 120k = 600k), if I buy a property for 500k cash, I am not scared of LHDN come to find me, provided I declare all previous 5 years tax and paid all the taxes.

Any seller who sell property, need to submit CHKT form to income tax, and there maybe buyer info there as well But as said above, if everything is in order, there is nothing to hide.

Any buyer details, LHDN key into their system to check any history of declaration and tax payment (if any).
That is the reason I always ask people to DECLARE their income, even though it is not taxable.

e.g. If a person never declares his 30k p.a. income, and then suddenly buy a 200k house. LHDN key in buyer MyKad into system, no records found. What you think ? Should call up for audit ?

2nd e.g. If a person declares his income 60k p.a. but goes and buy a 1.2M property. LHDN key in MyKad, found got declaration for 5 years and his age about 30 years old. Age, taxation, etc. all sounds reasonable, but 1.2M property ???

No doubt, there can be valid reason for it, whatever it is, but LHDN may just want to confirm it and hence, call up the buyer for audit. If can prove, e.g. kena Toto jackpot 48 million ... then no problem. Else kantoi

It was e-Filing.

I'm a taxpayer, and thinking on behalf of taxpayer, I think the current pre-paid (PCB) model is working fine.

If LHDN does not collect in advance:
1) People will not be bother to declare their income and do the yearly assessment.
2) People who need to pay, e.g. 1k, 10k of tax, will suddenly say "no money" and don't pay. Then we have bad-debt/collection.

I prefer this pre-paid method, as some Malaysians, even with savings, will say "no money" to pay tax.

It's very simple. If both also working, choose Separate assessment.
(i) Both also will get 9000 personal relief
(ii) If combine, the total may cause you to be taxable. Or worse, push you up 1-2 level band of %.
e.g. if 60k each, taxable per person maybe just 3-5k (I pull from sky). 2x = not even 10k.
If combine become 120k, first 100k already 14k+ tax

Submitted on 4-4-2013. Got my refund in bank account already. Less than 10 working days

I guess there is nothing much to audit in my case. No funny or large deductions (e.g. no deductible house loan interest). Very straight forward submission, year in, year out.

1) For your previous employment, yes, you need to submit/declare your income (BE form). Perhaps from deductions, you will actually get back some money if you overpaid from the monthly PCB.
However, be aware of late declaration fine. Even if you choose not to do this, LHDN may come back anytime to haunt you for non-submission (non-declaration).
Remember two things in life that can't avoid: death & taxes.

2) Yes, you need to submit/declare also for own business (B form), depending if you sole-prop, partnership, private co. (Sdn Bhd) or public co. (Bhd)

I recall late declaration for one year is RM50 for my friend.

It's up to you. Officially, you have to submit all previous years (up to 7 years).
If you choose to submit current year only, and due to whatever reason that LHDN decides to audit your file and ask your proof of tax declaration (submission), you will still get caught. LHDN can dig through a lot of things if they want to:
- EPF (if you are employed)
- SSM for any company/partnership/sole-prop that you register.
- Bank Negara and all bank transactions, whether local or foreign bank, internal money transfers within M'sia or forex, cheques, TT, online banking, credit cards, loan, etc. Any banking transaction will leave a trail. Unless your sales is overseas, to your overseas account, that you do not withdraw within Malaysia or transfer in. Or unless your transactions are all 100% COD, whether you buy from seller, or you sell to clients.
That is why many people keep cash in their house and complain burglary RM500k cash when thief comes in.

If you have own business and personal income (employment or whatever), you need to declare both combined into B form.
e.g. own business annual = 100k
personal income = 36k

Total to put into Penggajian in B-form is 136k

Let's say your basic is 1k per month. Each car sold is RM800.
But for each customer, you personally decide to give them back RM300 each.

Officially, your EA form is correct. You earn 1k salary and 800 commission = 1800
You can't claim deduction for the 300. Since giving money away (whether to customer, spouse, parents, kids, mistress, etc.) is not a valid deduction item.

If everything is stated in your EA form (including the commission), then e-BE will do. You are still consider as employed.

e-BE (employement only) is 15 May online
e-B (with business) 30th June (if I remember correct).

There is a fine line between late-submission (let's assume numbers are accurate, and you are not cheating, under-declaring, wrongly put in numbers) ... and false/fraud submission.

Minimum penalty like RM50/year ??? ( I don't know, never have friends submit >1 year late) as compared to heavier fines for false submission (under declare, evade, wrong numbers, etc.)

My advise is ... sort out all your current and previous years tax. Pay whatever fine/penalty necessary.
I'm sure your business will continue to grow in future and the numbers will be much bigger.
By that time, if everything is sorted out, declared/submit yearly, in order, you have nothing to scare if LHDN find you. Or if you buy house in cash, like my friend who purchase a factory lot in cash.

No matter what, repeat again: there are two things in life that you can't escape ...

Cukai Terlebih Bayar RM245.67

It's quite clear and obvious. Your PCB is more than taxable amount. Hence you will receive the money back by cheque/bank-in (from LHDN) in couple of weeks/months, once you click submit.

Don't neglect the Cukai Terlebih Bayar. That is your money. It is your right to claim it back every year.

Don't just leave there to offset next year tax. Keep it clean/balanced for every year, if extra, claim back within same year. If not enough, pay them.

Email them if still not receive within 2-3 months after click Submit. Call them up. Chase them regularly at least once a week. It is YOUR money, even if it is 50 sen "terlebih bayar". They have to do their job. Cannot let them rest so easy, take our hard earn money.

Pass = yes.

However, LHDN still can choose to random audit you anytime of the year, and request up to your previous 7 years submissions.

Normal or not, it depends on each individual submission, whether there are any own-made errors, or unacceptable deductions/claims, etc.

Not much you can do/argue with LHDN if they say you never submitted.
What I always do is print out hard-copy after submission. Or print to PDF, and keep at several locations, USB drives in drawer, online free drives, etc.

If submit by hand, I print two sets: 1 set submit, the other set I ask LHDN counter chop-sign "received".

Last time my friend submit in Aug same year, RM50
Not sure current penalty, try google search or LHDN website, perhaps is RM50 per year for "late filling".

You already have the SG number, means you have a tax file already. The money goes in there. When you did not submit your tax-filing, the money just 'hang' there. LHDN system will show you did not declare your income, cause no official submission from you. Hence, if you get lucky draw and auditted, will get penalty/fine for non-declaration of income.
Hopefully, the company did pay your PCB to LHDN, rather than print it out on salary slip just for show.

HR can easily find out your employment history.
If you contribute monthly EPF, that is another audit-trail.
Socso also.
Non-official way, the world is small. HR can have many friends/contact within or outside the industry.

Declare your income tax, does not mean you need to pay tax.

But if after declare, and you need to pay, it means you need to pay. It's that simple.
By not (1) declaring and (2) paying (if need to), you are liable for non-declaration, tax evasion, etc. which all comes with penalty.

There are two things you can't escape in life: death and taxes.

All receipts/docs need to keep for 7 years.
You can photocopy or scan to keep as proof. But the original faded copy is needed also.

It is on your side to proof the receipts/docs, if you get audited. If you say document ink faded, not your problem, LHDN will say you don't have receipts, hence remove the receipts from deductions + penalty for false/wrong declaration.

You need to do some basic bookeeping. You can treat it as your sole-prop.
Rental minus expenses to repair/fix/service/diesel/etc = nett profit. Add it into your Penggajian/other income.

Tax evasion is an offense

There is two things in life you can't escape.

And this is also the reason why GST implementation is good.

Call/Email LHDN and ask them. You have your right to chase them.
If you have nothing to hide/evade, there is nothing to scare about them.
Your tax is for them to work, for their salary.

Your answer is at Q28 here:

http://www.hasil.gov.my/pdf/pdfam/FAQ_B_EN..._11042011_1.pdf

Petrol allowance (or any other allowance, OT, claims.) are included in tax calculation.
Therefore it is 3200 x 12 months = 38,400 p.a. (assume no other bonus/incentive/commission/etc.)
A rough calculation is 38,400 less 9k personal is already <30k taxable amount (not yet reduce EPF, insurance, etc.)
General consensus is not within taxable bracket, hence HR did not include PCB in your monthly salary.

However, you still need to declare and submit your income tax every year. Just not taxable (for now) only.



On another side note, company is smart by giving a lot of allowances, which they do not include into EPF.
e.g. in your given sample, 333.75 minus Socso 14.75 = rm319 (employee EPF)
Reverse from EPF 3rd schedule, your salary is 2,900 (correct as you mention).
Hence, employer contribution is rm377

If EPF is calculated base on 3200 (as your basic, instead of various types of allowances),
employee EPF: 352
employer EPF: 416
socso : still 14.75

Although your total EPF (employee) deduction increase from 319 to 352, the money still goes into your EPF. No problem here.

The problem is, employeR save money by banking into your EPF, rm377 only, instead of rm416.
Employer save RM39 per month
Imagine how much they can save if they have a lot of employees.

On your side, you will have less rm39/mth in EPF savings, and this will affect your future withdrawal (age 55, house purchase, education, investment)