Published in April 30, 2014...
If an individual earns an annual employment income of RM26,501 (after EPF deduction), he would have to register a file.

Registration for an income tax reference number can be made at any IRB branch or you can enquire at the Customer Service Centre at 1800-88-5436. A penalty equal to three times the amount of the tax (which is before any set-off, repayment or relief under the Income Tax Act) is payable if a person defaults in furnishing a tax return.
http://www.thestar.com.my/News/Nation/2014...ur-tax-returns/

hope that answered you question

what if the is does not want to claim, but asked the brother to claim (even though the receipt is under her name?)
can LHDN accept that?

then if under parent name? but the son submit the claim, but the father did not submit to claim.....can?

unknown if this is relevant...
found this in the web...it is for Form B...
Q 15 page 3...
http://www.hasil.gov.my/pdf/pdfam/FAQ_B_EN..._11042011_1.pdf

if the deceased got assets/will to be distributed...then this is a concern?
http://www.hasil.gov.my/pdf/pdfam/JUN_Inco...1_Years_Ago.pdf