previously,...
(not sure if it is applicable to e-filling versions or the below are still applicable....)
Q4: Can I declare my employment income if I receive a Form B?
A4: Yes, you can. But please take note that the appropriate form is Form BE.

http://lampiran1.hasil.gov.my/pdf/pdfam/FA..._11042011_1.pdf

thus better check with the LHDN and tell us the results, will you?

Hi,

If an individual works in Singapore more than 1 year. Does he consider as a tax resident in Singapore? If yes, is that correct that he need to submit personal income tax in Singapore, and not in Malaysia.

If that individual have return from investments not tax-exempted like P2P lending, the interest received need to report in Malaysia income tax or Singapore income tax?

Thank you for guidance.

Taxable and Non-Taxable Income
All income earned in or derived from Singapore is chargeable to income tax.
https://www.iras.gov.sg/irashome/Individual...e--What-is-Not/

Before determine if your source of income tax is taxable or not, one needs to determine if you're a tax resident for that particular country.

For instance, a citizen of Malaysia is not automatically a tax resident of Malaysia as you need to determine your residency status:

Determination of Residence Status
Generally, residence status for tax purposes is determined based on the number of physical presence (182 days or more) of that individual in Malaysia in a basis period for a year of assessment and not by his nationality or citizenship.

If an individual resides in Malaysia permanently, the question of determining his residence status would not arise. However, citizens of Malaysia are not automatically tax residents. The rules governing the determination of residence status will still apply.

An individual is considered to be physically present in Malaysia for a whole day although he is present in Malaysia for part(s) of a day.

Circumstances Determining Residence Status
Section 7 of the Act sets down 4 circumstances of which an individual can qualify as a tax resident in Malaysia for the basis year for a year of assessment:
1) The individual is in Malaysia for 182 days or more in a basis year.
2) The individual is in Malaysia for less than 182 days in a basis year.
3) The individual is in Malaysia for 90 days or more in a basis year.
4) The individual is not in Malaysia or in Malaysia for a period of less than 90 days in the basis year.

https://www.oecd.org/tax/automatic-exchange...a-Residency.pdf

LHDN: Money You Earn From Working in Singapore is Not Taxable in Malaysia
https://worldofbuzz.com/lhdn-money-you-earn...le-in-malaysia/

“For an individual residing in Malaysia for a period exceeding 183 days, the individual is deemed to be a resident for tax purposes in Malaysia under the Income Tax Act 1967 (ITA 1967).”
“However, if the said individual does not receive any income deriving from Malaysia and only receives employment income derived from Singapore, then the individual is still not liable for tax in Malaysia.”

This post has been edited by MUM: May 31 2020, 12:13 PM

That is common sense because income is not earned or derived in Malaysia which is in compliance of Malaysia Income Tax Act 1967

1. First, determine tax residency status of the country one resides especially for employment
2. Second, then determine if the income is earned or derived in the country of residency
3. Third, start to assess if the source of income is taxable or not in accordance to country of residency local laws

This post has been edited by GrumpyNooby: May 31 2020, 12:16 PM

That is common sense because income is not earned or derived in Malaysia which is subject to Malaysia Income Tax Act 1967

“For an individual residing in Malaysia for a period exceeding 183 days, the individual is deemed to be a resident for tax purposes in Malaysia under the Income Tax Act 1967 (ITA 1967).”
“However, if the said individual does not receive any income deriving from Malaysia and only receives employment income derived from Singapore, then the individual is still not liable for tax in Malaysia.”

Oh relax guys. Thank you for the info.

Also read the additional clause:
Any earnings remitted to Malaysia from abroad will be also exempted under Paragraph 28, Schedule 6 of the ITA 1967.

Ok. Thanks.



This post has been edited by rocketm: May 31 2020, 01:27 PM

Hi, want to clarify, based on this link: http://www.hasil.gov.my/bt_goindex.php?bt_...nit=1&bt_sequ=1

Under (2), means if i got parents, i can claim rm3k?

Under (12), means if I'm married, i can claim rm4k? I'm claiming individual tax, not joint claim with wife.

Under (2), yes as long as your parents meet the eligibility criteria stated in the Nota Penerangan BE 2019.



Under (12), yes as long as your spouse is not working nor has income.





This post has been edited by GrumpyNooby: May 31 2020, 05:38 PM

Thanks for your reply.

This post has been edited by fkinmeng: May 31 2020, 05:39 PM

From LHDN website:
http://lampiran1.hasil.gov.my/pdf/pdfam/No...rangan_BE_1.pdf

Hi, i have enterprise company and company current account. Selling gadgets online

Every money deposited into my company current account is considered as income? How do i declare only profit i got as my income to LHDN? Since i also need to pay my suppliers. My suppliers need to send proper invoice to my company name?

This post has been edited by Prince of Andalus: May 31 2020, 11:12 PM

Get a qualified accountant to do a proper bookkeeping and taxation under e-B.

Any recommended qualified accountant?

Do u have any idea how much is the fee for qualified accountant?

Hi Guys,

I did a silly mistake by filling wrongly and after reading through this thread, I understand I able to fill in the e-Application for BE Amendment and honestly, there is no supporting document because
I add in other category amount. Can I still proceed to submit via the e-Application for BE Amendment?

Want to know, now I plan to declare Borang B from BE.

I will register a SSM later, wonder the Borang B I can reduce the Petrol/Car service under

Perjalanan dan pengangkutan
Pembaikan dan penyelenggaraan

Wonder if Borang B can reduce more tax? Because BE I will just put the amount I receive overseas for providing service to overseas company.

hope this is relevant to you....please read the info from the link for complete understandings....

The taxpayer is allowed to make self amendment on information or assessment to correct mistakes in the ITRF relating to :
Income under declared / not declared
Expenses / other claims over claimed
Capital allowances / incentives / reliefs over claimed

Self amendment by submission of ARF can result in the following changes :
From not liable to taxable original assessment notice;
From taxable to additional tax additional assessment notice; or
From repayment to reduced repayment original assessment notice

For amendments to be made in situations other than those mentioned above, the taxpayer is not required to submit ARF. Instead, he can forward a detailed letter on the mistakes made and enclose documents (purchase receipts, invoices, etc.) to support his application. The letter and supporting documents must be forwarded to the branch which handles his income tax file.
http://www.hasil.gov.my/bt_goindex.php?bt_...sequ=6&bt_lgv=2

Expenses for repair of premise and vehicles used for business purpose ....
http://www.hasil.gov.my/bt_goindex.php?bt_...equ=12&bt_lgv=2

Domestic and private expense NOT allowed
http://lampiran1.hasil.gov.my/pdf/pdfam/3_BROCHURE_2016.pdf