All the while me and my wifes' tax files are maintained perfectly. Every piece of documents that relates to LHDN is kept in my file. Every year the total deductions will be more than tax amount, hence every year I get tax refunds.

Recently, my wife got a letter from LHDN stating that she owes RM6 for 2004 assessment. I helped my wife to write a letter, attaching all the LHDN Statements and Refund Vouchers to ask how the RM6 came about. Well, the answer that my wife got from LHDN is that they are doing a random audit and found an imbalance amount in my wife's account. But they are unable to tell how they arrive at the amount. Even though they refund overpaid tax for 2003, 2004 & 2005 respectively.

While I do not mind paying the RM6 which is really a small sum, I am suspicious with the way LHDN came up with such claim in year 2011 for 2004 assessment. They can simply come up with such claim for a number of tax payers to cover up the shortfall in collection for the current year.