Hey guys..i wanted to ask.. my father is now 57 years old and he has retired from working since last year (2013). At early this year, he did received Borang B from the inland revenue for him to fill up. But since he's already in his retirement and he has no source of income, so he didn't fill up the form and just ignore it.

Today, he received a letter saying that LHDN will take action to sue him for failing to submit his borang B before due date and he will need to pay some compound(didnt state how much).

My question is, when my dad reached retirement age, does he required to fill up any specific form for retirement or we have to write letter stating that my dad has retired so dun charge him income tax? or is it when the age gone pass 55, he will automatically be exempted from income tax?