Last year, I filled the details of unit trust (Public Mutual funds) in the HK3 section, located in "Pendapatan berkanun dividen dan sewa".

For e-Filing this year, I cannot seem to locate the HK3 section. So, where should I key in the dividend I gain from my unit trust?

Thanks for the advice.

This post has been edited by kart: Apr 20 2016, 12:13 AM

In Section HK-6: Tolakan Cukai di bawah Seksyen 110 (Lain-lain), can I fill in information regarding the unit trust I invested in, such as taxable income?

Sorry, I was unclear.

I did not mean typing in the investment capital. Instead, I want to key in the overpaid tax, since the tax is charged at 25% rate, way higher than the rate meant for my meagre pay.

If I remembered correctly, we could not key in overpaid tax for investment for Year 2015 tax assessment, since tax is charged at single tier.

That is why it is weird that we can key in overpaid tax for investment for Year 2016 tax assessment.

Is there a minimum amount of tax refund that will be credited by Inland Revenue Board Of Malaysia, into the saving account of the taxpayer?

Assume that after I completed e-Filing, the system determines that I only have RM 5.00 of income tax paid in excess (lebihan bayaran tahun taksiran). Would Inland Revenue Board credit RM 5.00 into my saving account this year, or let RM 5.00 be combined with income tax paid in excess next year?

Thank you for your advice.

If my mobile phone plan includes call, SMS and mobile data, am I eligible to claim for this tax relief? Let's assume that my monthly subscription fee of the mobile phone plan is RM 50, is it possible to use a pro-rated amount of the monthly subscription fee, which is then multiplied by 12 to get yearly amount?

Thank you for the clarification.

If a person is a retiree and has no other source of income such as rental or dividend, naturally this person does not have a EA form.

Is it ok for this person to fill zero, in Statutory income in e-Filing? Will LHDN be suspicious of this, and may call the person for further investigation? After all, this person had employment income for all these years, and has no longer any income, due to retirement starting from this year.


Thank you for your advice.

Maxis Postpaid 128 is a bundled package of unlimited calls and SMSs, and 60 GB of mobile data. We cannot claim Maxis Postpaid under lifestyle, right? The bill must be purely for internet subscription, such as Maxis Fibre plan, if I am not mistaken.

This post has been edited by kart: Mar 2 2021, 06:08 PM

Wow, is that really the case? That would be awesome.

Well, I would like to err on the side of caution. Well, I may assume that I can claim the entire mobile phone annual bill (which includes calls, SMS and mobile data) under Lifestyle, but LHDN may strictly allow only pure internet bill (the amount, that excludes the amount for calls and SMS) to be claimed under Lifestyle. This is the risk of over claiming the tax relief, which is undesirable.

Yeah, as you said, my mobile phone bill does not provide the breakdown fee for mobile data.


Nota Penerangan BE 2020 or BE 2020 Explanatory Notes

http://www.hasil.gov.my/pdf/pdfam/Explanat...es_BE2020_2.pdf



Income Tax Act 1967
http://www.agc.gov.my/agcportal/uploads/fi...(30.9.2019).pdf


Explanatory Notes and Income Tax Act 1967 do not really specify whether we can claim bill for mobile phone bundled package under lifestyle.

Maybe, as you said, we can claim the entire amount of mobile phone bill under Lifestyle.

This post has been edited by kart: Mar 3 2021, 05:42 AM

Let's say that I have not yet submitted my e-BE form in https://mytax.hasil.gov.my.

Is there a maximum number of attempts set by LHDN MyTax system for saving draft of e-BE form, before the final submission of e-BE form? For example, if the maximum number of attempts is 3 times, it means that I can modify the e-BE form and save the draft of e-BE form 3 times only, whereby I am not allowed to modify my e-BE form anymore, and I must officially submit my e-BE form.

Thank you for your clarification.

This post has been edited by kart: Mar 21 2021, 02:12 PM

Thank you for your answer, cybpsych.


Alright, I can modify my e-BE form for unlimited times, prior to final submission.


I guess that I am unnecessarily overthinking about the maximum number of attempts set by LHDN MyTax system for saving draft of e-BE form, which is nonexistent at all.

Let's assume that I have submitted my e-BE form today. Since my schedular tax deduction (potongan cukai bulanan) is less than the tax payable amount, I need to pay income tax to LHDN, in https://byrhasil.hasil.gov.my.


When can I start paying income tax? Immediately after the submission of my e-BE form? Or, should I wait for my e-Lejar to show "Taksiran Disifatkan", before paying income tax?


Thank you for your clarification.

This post has been edited by kart: Apr 7 2021, 07:35 AM

Thank you for your advice, yklooi.

I could be wrong, but in very few cases, the LHDN officer may disagree with figures (such as tax reliefs and so on) in e-BE form and may amend the tax payable amount. So, e-Lejar shows "Taksiran Disifatkan", the tax payable amount shown is the corrected amount that should be paid.

Anyway, this rare situation is unlikely to happen and I just follow your advice accordingly. Thank again, yklooi.

This post has been edited by kart: Apr 5 2021, 07:44 AM

Since my schedular tax deduction (potongan cukai bulanan) is less than the tax payable amount, I need to pay income tax to LHDN, in https://byrhasil.hasil.gov.my.


Assume that I have paid income tax to LHDN in ByrHASIL website, via FPX, today. How many working days are required for the payment to be reflected in e-Lejar website?


Thank you for your clarification.

This post has been edited by kart: Apr 7 2021, 07:38 AM

It is good for you, that you had good experience in dealing with Maxis, regarding the tax relief on monthly mobile plan subscription.


My experience with Maxis is just unpleasant.


Starting from this year, Maxis will provide Annual Summary of Invoices, upon the request of Maxis customers. However, the Annual Summary of Invoices does not show breakdown of monthly commitment fee for mobile data only, and is not helpful to me.


1) When I asked Maxis to provide the breakdown of monthly commitment fee (for example, 40% of monthly commitment fee is for calls, 20% is for SMS and the remaining 40% is for mobile data), Maxis refused to entertain my request, and maintained that the monthly commitment fee is for bundled service of calls, SMSs, and mobile data, and thus separate breakdown of monthly commitment fee for mobile data only cannot be provided by Maxis.


2) Maxis vehemently insisted that the tax relief for payment of monthly bill for internet subscription is strictly for pure internet subscription, such as Maxis Fibre, TMNet Unifi, and so on. Maxis maintained that the payment of monthly bill for mobile data (for handphone) is not eligible for tax relief.


However, when I read through e-Filing Explanatory Notes issued by LHDN, LHDN does not differentiate between the internet subscription for either home internet, and for mobile phone internet. As such, going by LHDN Explanatory Notes, the payment of monthly bill for mobile data (for handphone) should be eligible for tax relief.


In short, Maxis is not helpful in this matter. To be on safe side, I have to forgo the tax relief on the payment of monthly bill for mobile internet subscription, due to lack of documentation and/or confirmation by Maxis.

This post has been edited by kart: Apr 17 2022, 10:25 AM

I am using Maxis Postpaid. Yes, monthly bill statement that shows monthly commitment fee of calls, SMS and mobile data bundled together is all I have. I do not have a Maxis statement that shows detailed breakdown of calls, SMS and mobile data.


Going by the same analogy, we need to use the exact breakdown for life insurance, medical insurance, and personal accident insurance. If the insurance provider does not provide the breakdown, I do not think that it is right to claim the entire insurance premium, as the premium for medical insurance for example.


I respect your opinion. If all these while you send hotlink prepaid plan statement to LHDN and LHDN does not ask for the breakdown, it is good for you, and you manage to get tax relief.


I choose to be on the safe side to forgo the tax relief on the payment of monthly bill for mobile internet subscription, because I may not be as lucky as you. Everyone has different opinion, and I have to respect that.

If I purchase COVID-19 detection test (saliva type and nasal swab type) in any local pharmacies such as Guardian, Watsons and Caring Pharmacy, can the receipts issued by Guardian, Watsons and Caring Pharmacy be used as the supporting documents for this tax relief?


Or, only receipts issued by hospitals and clinics for the purchase of COVID-19 detection test can be used as the supporting documents for this tax relief?


Thank you very much for your information.

Last year, my company offers Mutual Separation Scheme (MSS) to me.


Since MSS is considered as a compensation for loss of employment, I would like to ask how I should fill up the statutory income from sources of employment, e-Filing BE Form.


After my acceptance of MSS last year, my former company submitted CP22A Form (Tax Clearance Form for Cessation of Employment of Private Sector Employees) online. Later, I received Tax clearance letter from LHDN, stating that I do not need to pay any tax.


Inland Revenue Board Malaysia Public Ruling No. 1/2012: Compensation for Loss of Employment states that a tax exemption of RM 10,000 is given for each completed year of service, for compensation for loss of employment.


I worked in the company for 7 years. Since the MSS compensation is less than tax exemption of RM 70,000, I do not need to pay any income tax on the MSS compensation.


The issue is that in EA form given by my former company, the total employment income includes the MSS compensation (stated as 'Pampasan kerana kehilangan pekerjaan').


If I fill this total employment income as the statutory income from sources of employment in BE Form, the MSS compensation will be subjected to income tax.


If I am not mistaken, the statutory income from sources of employment in BE Form should be same as the total employment income stated in EA form.


So, what should I do?


Thank you for your advice.

Thank you very much for your detailed explanation, 1mr3tard3d.


Just as you advised, I would seek advice directly from LHDN.


In the meantime, should I request my former company to remove the MSS compensation, from 'Pampasan kerana kehilangan pekerjaan' in EA Form? 'Pampasan kerana kehilangan pekerjaan' should be zero.


Or, should I request my former company to state the MSS compensation in Section F of EA Form, under 'Jumlah Elaun / Perkuisit / Pemberian / Manfaat Yang Dikecualikan Cukai'?


My concern is that since I am no longer an employee of my former company, my former company may not bother to amend EA form. If such is the case, can I make a complaint to LHDN, because my former company refuses to rectify the incorrect EA form?


Thank you for your advice, once again.

This post has been edited by kart: Mar 10 2025, 03:45 PM