so the higher tax referring to the tax rate of non-resident?

u could either be a resident or non-resident for a year of assessment (YA 2022: Jan - Dec 2022), but you cannot be a tax resident for a particular period in a year of assessment (e.g. Jan-May 2022)
there are four scenarios, obviously Jan 1 - May 31 = 151 days < 182 days
https://phl.hasil.gov.my/pdf/pdfam/PR_11_2017.pdf

income from real properties can be grouped as single source, in simple English, sum up all rental income then deduct total expenses from all properties
refer to example 14: https://phl.hasil.gov.my/pdf/pdfam/PR_12_2018.pdf

not sure which extension u were referring to
filing programme 2022

not sure what is your excess
PCB/CP 500 > tax payable without penalty?

no extension, e-BE deadline 15 May 2022

you may appeal against the assessment by filing form Q within 30 days from the date of letter to the branch stated in the letter
with a copy of your latest BE submission + the supporting documents for the relief claimed

detailed procedures refer to: public ruling

u r still entitled to claim the reliefs despite late filing
my guess is IRB estimate your tax based on your employer E submission and issue form J under s90(3) prior to your tax submission

what do u mean by reliefs being credited to your account?
reliefs are claimed in arriving the chargeable income and subsequently income tax payable
u should login to your e-lejar to check the outstanding tax balance
i reckon the amount would be the assessment raised by the IRB instead of your submission
so u would need to appeal with form Q to reverse/reduce the assessment due to the reliefs not being accounted by IRB

technically, u r supposed to pay the outstanding tax balance & when they approve your appeal, they will refund the excess
however, it usually takes several months/years for them to review and settle your appeal
then, the refund may take further months/years
the risk of not paying would be possible travel restriction during these periods

should be able to seek assistance at IRB branch/UTC

highly doubt that the company B will declare 'the payment in lieu of notice' as your employment income
however, it is definitely part of your employment income with company A
paragraph 6.17
in layman's terms, your employment benefit from company A
you, instead of company A, breached the employment contract with company B
therefore, you are liable for the payment in lieu of notice instead of company A
since company A is generous/desperate enough to reimburse the compensation, it is considered as income deriving from exercising your employment at company A

there are two perspectives in this regard
i) compensation you paid : as a result of breaching employment contract, your expense/outgoing
ii) reimbursement paid by the new company : incentive to induce you to commence employment, employment expense (allowed as deduction from business gross income)
just in case you are wondering if the buy-out expense can be deducted to arrive at the adjusted income
the payment in lieu of notice you paid to former company would be challenging to claim deduction under s33(1) as the expense is incurred prior to your new employment (which is not in the production of gross income / is capital in nature)

perhaps should be weighed against the opportunity cost (salary increment/new working environment/better employee benefit?)

no, i would not consider this as double taxed
the nature of buyout involves two transactions even if the new company pays directly to the former company (the new company is merely paying on behalf of you)
the compensation is not business expense as there is no contract (connection) between your new company and former company
hence,
i) compensation you paid : other income for former company due to breach of employment contract by you; your private expense
ii) reimbursement paid by the new company : employment income for you; employment expense for new company
they are not same source of income

This post has been edited by 1mr3tard3d: Aug 10 2022, 03:25 AM

it has been passed on 31 December 2021
and updated


This post has been edited by 1mr3tard3d: Dec 15 2022, 02:50 PM

no, eligible to claim RM 2,000 only

could be found from LHDN website


not aware of any changes in YA 2022 in this regard

i think they are migrating to the new site
MyTax
but online application is yet to be found
the edaftar allows for checking TIN number only

u may try maklumbalas
otherwise, have to visit the nearest branch

the invoice should suffice, no issue for me last time when being audited



This post has been edited by 1mr3tard3d: Feb 15 2023, 10:55 AM

no, no proof of payment was requested
received letter mentioning that the audit is completed without issue

incorrect password? case sensitive

the customer feedback website method from the link, are only applicable to the former interface
the latest interface is no longer applicable

having said that, it is still worth a try with the new website, attaching the CP55D form

yeah, like tkyong1 pointed out
the employment income is derived from Malaysia if the employment is exercised in Malaysia

the Double Taxation Agreement also stated that the employment income shall be taxable in the country of the resident

because EIS is also eligible for tax relief

and you asked after submission
amendment will be more susceptible to tax audit

This post has been edited by 1mr3tard3d: Mar 1 2023, 10:58 AM

where did you get that information
PR122018 paragraph 8

it's budget 2023...so theoretically would be for YA 2023
just tabled the budget, it has not been passed in parliament, it will not be effective until the Act is amended or the order is gazetted
no rush, the deadline is not even closed yet

there is no issue with filing BE YA2022, because employment income is assessed on receipt basis
meaning, if the bonus was received before 1 January 2023 --> YA 2022 income
otherwise, leave it until next year

what do you mean by they refunded it to you but you have not received the money
or you mean they approved your appeal and made reduced assessment but you have not received the money?

This post has been edited by 1mr3tard3d: Mar 2 2023, 02:37 AM

for refund other than normal filing (no amendment/appeal), yes, quite common that the refund might take years
even normal filing, they may decide to hold the refund and conduct an audit prior to the refund
you may continue to pest them like their collection department
if i remember correctly, you are able to alter the PCB amount when filing form BE
should not be an issue unless your e-lejar still shows outstanding several years later
probably no effect until YA 2026

single or multiple receipt?
if single receipt in your name, then it would be considered as expended by you

i beg to differ, s46(1)(s) does not state the condition such as 'on himself'. 'for own consumption', etc
therefore, expended by him would suffice for relief

when they sent you a letter for audit
they will also send you a letter when it has been completed


while you may claim life insurance up to RM 7k as a pensionable officer but
EPF relief is still being restricted to RM 4,000 for voluntary contribution


while i agree to MUM's proposal -
the problem is, during LHDN audit, they will still request for EA form as supporting document

you have mentioned 'special' relief, then it is intended for special circumstances
not aware of extension to this relief

mutually exclusive
should also ensure that the institution is approved

any reason why you are not allowed to claim to the RM 4,000 EPF relief

yes, eligible

chartered accountant who is not specialised in tax, did you skip taxation paper?
no personal relief on that

have heard that someone replying the tax audit via email (soft copy) without issue

but there was once an officer mentioned that the concept is
when the IRB request for physical copy, it must be available (not sure whether original is required)