Yes, for PCB, the deduction % is calculated monthly (not avg salary per month). So, if for this month you receive several months of back-dated increment, or big bonus, the deduction will be a lot compared to normal. It can even be 1-1.5x more from your normal deduction.

Just wait until next year (2012), do the assessment for 2011, and you can claim back overpaid tax.

Depends. I submited end-Apr and not yet receive also.

There is one time (within these few years), I received rebate in Aug only.

LOL If don't have the receipt or lost it, i.e. no proof, why do you put into tax deduction ?

Like that memang cari pasal lah

Hope they not audit you. I was audited once, they ask me meet at interview room (Jln Duta branch). She brought my file with all my actual submissions for the past years, and check about 2-3 years latest submission, receipts, etc. Not really 100% scrutinize but still browse through all. Since I keep all in proper (at least 7 years), there is nothing they can do, and interview done after 20 minutes.

What you can do now is, try borrow receipts from friends, e.g. for book receipts no name printed (Popular/MPH/Kinokuniya/Borders/etc.)
If computer, then try ask vendor to print for you (must be your name).

Submitted online at last week of April.
Received snail mail yesterday. 2k+ refund



Check and already in account.

I put my MBB account number into LHDN form. They banked into my account directly. Perhaps there are others who get banked in direct also ?

Sharp eye man!

Heh heh, my CHGS also direct bank-in to my MBB account

IINM, you need to submit all the 12 months bank statement details (Jan-Dec 2010) which specifically states on the interest charged also.
e.g. rm500 interest per month x 12 = rm6k
If you put relief of 10k ... kantoi

Well, if the submission is correct, there is nothing to hide, and you'll get your dues back.
If faking it, then continue with the tidak apa attitude, and then continue blaming everyone else.

If your wording is correct, it means your employer did not pay the full PCB. You may receive salary slip with the amount deducted, but actually your company did not pay the amount to LHDN.

PCB = Potongan Cukai Berjadual, i.e. monthly deduction from salary.

Dude and the rest of readers,

(1) Ignorance is not bliss. A lot of friends, family, relatives, b/f, g/f, neighbour, LYN trollers, enemies, dog/cat, devil, etc. tell you when your salary is below 30k/year or 2k per year or 2.5k per year or whatever cr@p, you DO NOT need to declare income tax, since your are NOT taxable. -> This is not true. As long as you have income, even RM500 per month, you ought to declare it for proper filing purpose. The end result is, it is not taxable only. If it is taxable, then it is your responsibility to pay it.

(2) Keep all the receipts for 7 years. It is your responsibility to keep it properly, in case of audit. If you lost it, then you have to request the receipts again from relevant sources, like insurance, etc. Otherwise, you will need to take it out from your deductions if you get audit.
If you do not have the receipt, DO NOT put it into submission.
If the amount does not reach maximum allowed, e.g. Book @RM1k, just put the exact amount you got as per receipt, e.g. RM150.
DO NOT CHEAT, as if you get audited, like the case above, kantoi !!!

You can evade all other things in life, except Death and Tax.

Glad to hear it is sorted out.

There are some incident where company:
- put in your payslip PCB deducted
- issue FAKE payment receipt to LHDN and put in their files.
- LHDN says no such payment received.
- Company show you fake payment receipt.
This is where you need to ask the LHDN to call up and check (audit) your company payment and get it all sorted out.

(1) Obviously your company accountant is not working properly. For such an obvious 10k cheque issued but not deducted from account, he/she should check all the books again.

(2) How can the accountant close the year-end books ???

(3) If new cheque is cleared, and not into your tax account, again, obviously accountant issue wrong cheque. The cheque cannot be cleared if it is issued to the wrong tax accounts.

(4) LHDN fault for wrongly entering into system.

(1) Are you aware that you lose out 13% Employer EPF on your monthly 5k ?

(2) Assume you earn 60k/yr and save half of it (30k/yr). 3 years later, you have 90k and want to buy a house/car. Depending on your luck, you may get audited and you will have to explain where you get the 90k savings. You can bluff all the way, but it won't go far.

"For the few thousand/tens-of-thousand to pay to income tax, it is not worth it to evade." - advise from my CPA friend.

Sure, why not. As a tax payee, you have the rights to question and ask them to show you how they re-calculate your tax payment. They may not be able to do it over phone, you may try to lodge a case.

I would suggest to drop by the office where your file is located and get a queue number.

However, be prepared if it back-fires, i.e. you submitted wrong declaration or deductions, etc. and they turn the table saying you falsify without receipts/proof, and end up you have to pay fine (e.g. no books receipt, but still deduct 1k ... kantoi ). But if you have nothing to hide and declared clearly, then you have nothing to be afraid.

Ask HR/Finance if they practise PCB for your salary range or not.
Ask your HR/Finance to help prepare the form to create an income tax account number.
You may/may not need to personally goto LHDN counter to open the account, depending on your company.

Yes, checked with your HR/Finance if the company is doing PCB for your salary range.

Whether they do PCB or not, you still need to declare next year (for 2011 income). It is your duty to declare it, once you get the EA form, latest by end-Jan 2012.

If got PCB, it will lessen the pain to pay for the tax, since you already pay in advance monthly (like pre-paid installment). In fact, you may get back money, if you overpay the PCB after calculating all the deductions.

If no PCB, and if need to pay tax, then it hurts the wallet to pay up few hundred RM for your salary range.

When I was audited once by LHDN, I brought along 3-5 years receipts, etc.
They did check my 3 years declaration and when everything in order, they let me go in 20 minutes.

If you do not bring the past-years receipts, I'm not sure if they'll let you go, or will they request another date/time to ask you to bring those ?

If the forms are submitted in order, and does not raise alarm, then the individual will get back the tax credit (if any) automatically without the need to prove, or goto LHDN counter, or email/tel.

Definitely. Those are your money. Even my friend request back 20 cents, as it is his principle.

Not sure. Couple of months. The point is, he wants his 20 cents back from LHDN, even after wasting more time, tel bill, etc. than that.

Generally, the waiting is between 3-6 months. Anything more than that, the individual must follow up with LHDN to get it sorted out. Silence does not amount to LHDN acceptance. LHDN may still dig out the individual previous years declaration (up to 7 years) for audit purpose.

LHDN made it compulsory for company to make PCB, as there are a lot of people who do not submit their tax declaration.

Anyway, if LHDN really wants to audit you, they can easily recalculate backwards from your EPF contribution and/or BNM to check your banking/financials. Unless you do all in cash and keep it in pillow or under the bed. Remember the bungalow house that got affected by the land slide near Bukit Antarabangsa ? rm500k cash in house and no one audit them

Switzerland (personal) income tax rate 22.4-42.2%

I would guess you are sort of like a contract worker. Therefore, you may use the country where you reside when you are onshore. If you prefer to get taxed in Switzerland, then by all means declare there. Otherwise, declare back in Malaysia LHDN.

If you declare and pay in Switzerland, and you bring the money back into Malaysia (buy house, car, etc.) and get audited by LHDN, LHDN may require you to show proof of the tax you paid in Switzerland, otherwise LHDN will tax you again.
Double Taxation Agreeement

No matter where you work, even on the moon/ISS, your income is still taxable.