Let say a person received interim dividends payout from listed companies, how do we treat the income? Should report during submission?

So you mean single tier is not required to disclose during submission?

Thanks for the confirmation. I came across messages urging to retain the dividend vouchers for submission to IRB every time I receive the dividends. So I'm wondering why we need to send the vouchers physically to IRB if it is single tier? The message from CIMB indeed confusing.