dunno who the stupid ppl said less salaries no need to declare income tax, less income will not kena tax but still need to declare, declare and submit tax and need to pay tax is two different things, not declare or not pay tax end up is more penalty to pay, imagine if u declare u no need pay tax some more can get back some over paid PCB but u lazy or stupid believe ppl said no nee declare end up need to pay penalty. 

I had try to explain to ppl many time all of them said PCB aldy paid why still need to declare or earn less than the taxable why declare and so on    for your information if you guys applying for a BR1M the LHDN are very important because they will detail check your account soon or later they will do something if you skip or not declare.