e.g.
Company sales 100k
Company pay salary to you (ownself) 20k
Expenses, etc. 30k
Net profit 50k - have to declare and taxable.

Your salary from another permanent job - 36k

When you declare tax with sole-prop, this is the amount to declare : 50k + (36k + 20k)
Then less whatever deductible or rebate for net to pay.

Why 20k is taxable ? Cause it is consider your salary (income).

If you don't get the 20k as salary, then your company profit is 50k + 20k = 70k. No where to run.

The other method is to declare false figures, i.e. false declaration or tax fraud. Well, you know the drill, it's not legal.
Source

There are several ways to do it, if just 1-2 years, normally will just lump up all the gross income into "Pendapatan Tahun Kebelakang ..."

But in your case ... 2009 - 2013 are 5 years to assess.
What to do:
1) Bring all documents, receipts, EA form, PCB, etc. to LHDN
2) Ask to speak to officer, get number.
3) They will give you 5x same BE or B form, and use pen to struck out the YA2013 and write each year.
4) So you will fill up year by year, i.e. do filing for 5 years.
5) So, the PCB whether is extra or not enough, is calculated yearly.
6) Then summarize up all, whether there is balance or need to pay.
7) This whole thing may take up several tries/trip to LHDN, or may email/call the office involved.
8) Keep all the forms and docs forever.

If they penalise you for late or no submission, ask for leniency or waive (talk nicely, you know govt dept).
If still need to pay, just pay. Nothing much can do, unless you go legal/court/challenge LHDN.
Remember, there are two things in life that can't avoid: death and tax.

Even though it is messy now, if you don't sort it out now, in future, it is even more messy. And you still need to sort it out.

Officially is 7 years. But if due to some legal issues, court/officials may request for documents or proof. There are on-going court cases that is requesting for 1980's income tax returns.
Therefore, my advise is not to throw away the docs, but keep forever.

Yes, whatever needs to pay or claim back, still need to pay or claim back. What I am saying above is for the penalty or fine only, whether can waive.

LHDN can audit a person anytime they want within the year.
And when they audit, they can request you to prepare up to previous 7 years for audit purpose.

IRB = Inland Revenue Board = LHDN.
Weird that they still not yet standarize using Bahasa Malaysia

Amount is different, most likely due to your wrong entry for submission, and they correct it for you.
Can be consider lucky they did not haul you up for audit.
If you think what you calculated is correct and you deserve and explanation, goto LHDN and open a case with them to investigate or recalculate. However, be prepared as this could turn into a full 7 years audit

If you have nothing to hide, extra time in hand and nothing wrong, you have all your rights to demand the explanation from LHDN.

Otherwise, just close case and move on with life.

Manually combine both company A and B EA form.
You can even combine other income such as well, such as part-time, tuition/piano teacher, etc.
since there is only one field available per item.

Once you started filing, every year need to file (declare). In your case, after you fill up the form or e-filing, the auto calculation will show you no taxable amount.
So, you submit, and then print/softcopy and keep for 7 years.

In this way, every year you have submission and record tracking.

You need to start a practise, keep a large envelope or folder in an important drawer/cabinet.
Each time you buy books, or sports equipment, or valid donations, etc. just put the receipts there. Every year income tax submission, bring out that file, filter/throw those invalid, etc.
Each year submission done, put into separate file/envelope as "case closed", label the envelope, e.g. "2015 submission for Year Assessment 2014".

Rinse and repeat every year.

The letter is just a notification, saying delay processing as LHDN needs extra time to review the file. Therefore, unable to refund within the fastest time of 1/2/3 weeks as advertised.

So, within 3 months from the letter, if there is no response of 2nd letter (or no refund yet), you may contact LHDN "table audit unit" to check for status. By contacting, there is a 50-50 chance LHDN call you in for full audit. Or they may just close the file and refund you.

Go and fixed it now, rather than years later and keep haunting you.

Goto any LHDN office. Tell them what you mention above. They will most probably give you 2x forms, use pen to cross out the year in front and write YA2012 and YA2013.
Year Assessment 2012 means for you Aug-Dec 2012
YA2013 means Jan-Dec 2013

YA2014 is to declare this year, which you should do also.

For the two forms, find your previous EA form, receipts to claim for deductions, PCB paid, etc. If receipts lost or no proof, then cannot put in.
Fill it up, then submit by hand to counter and double check to ask if properly filled up and submitted or not.

Then, just wait. Since you just started work, the fine is just RM50 and penalty is very minimal or none.
Follow up with LHDN every 1 month until they snail-mail you the letter for each YA.



If not, then you wait 5-10 years, you still need to do the same thing but multiply it many times.

I don't know what's wrong with those who complain above. LHDN staff are paid to collect tax and work for you. If you have any single slightest doubt, go ahead and confront/question them. Ask for full details. You are entitle for it.
If you think taking one day off or wasting time, then just to shut-up, swallow the money lost and not complain here. You should be complaining directly to LHDN.

Throw the ball at them. I've been there, done that. Bring my 7 years file to LHDN and go through one by one with them. Nothing to be scared. If LHDN wants to charge me extra RM10, I want to know where it comes from.

Side track recent case earlier this year, TNB back-charge me due to faulty meter. However, somewhere RM10+ was unaccountable, even after pro-rata. I ask for explanation. TNB don't bother.
I lodge complain to TNB, TNB CS explain, but halfway only. The other half cannot explain.
I lodge complain to Suruhan Jaya Tenaga. TNB call me again, still can't explain and try to close case. I complain again, case reopen. In the end send 4 staff to meet me (at my home, at my convenience) to explain. 2 more was outside. The senior explain to me in 10 minutes only. Understand and settle, I accept. Case can close. In fact, TNB back-charge me lower than suppose to, I told them, please, if TNB want, you go back and bill me, I am willing to pay. I'm not scare they audit my meter or install tracking. I use, I pay, I told them. The usage does not fluctuate by large margin or amount.
All the above are done using online website, email, then they call my mobile. It's not that inconvenient.

My point is, YOU have your right to question LHDN. If you want to chicken out, don't grumble or say different out-of-topic things like government no money, corruption, songlap, etc.

Every human make mistakes, me included during submission in the beginning of my working/tax file. Just admit humbly, ask for forgiveness, first time (unless you purposely evade or under declare). I have no issue of not getting fine/penalty, they will give you chance to fix or pay it, if it is a sincere beginner mistake.

tl;dr , wall of text -> goto Kopitiam