May i ask, if the nett (rental income - expenditures - interest) is negative, do i still need to file for tax ?

Appreciate some input

thanks

If the rental is non-business source, then you cannot claim losses or carry forward for offset in future years. Also there is no column to fill in negative numbers in e-filing for other income

Not “anything” can put under allowable expenses. Only limited expenses as determined by LHDN. You better be careful, as you may be penalized and have to pay hefty penalty if you simply claim expenses. LHDN is never friendly to people who claim money from them

Refer to PR4/2011 for reference. http://lampiran1.hasil.gov.my/pdf/pdfam/PR4_2011.pdf

You are talking about expenses related to a business. If your rental is considered a business source, Eg renting out a building like office tower or shopping centre, then it is a business source, you can claim those expenses you listed. Usually the business is run as a Sdn Bhd

However, for the masses who have properties under their personal name, the above expenses are not claimable because it is considered a non-business source

A lot of details and different treatment in relation to rental income in the Public Ruling 4/2011 I linked above. Including how to determine rental income is a business and non-business source

Not “any resit” also can claim even for business.

Be careful on entertainment, traveling, car, director’s expenses, BIK....

I am sure your accountant with experience will advise you on the proper way. Just don’t assume “everything” can claim even if it is under a business