I have a situation here. My company is paying for the income tax for the general manager. Now lhdn says the income tax that were paid have to be taxed again in the next year's filing.

I.e tax payable 2014 = rm100k
Have to include the rm100k in 2015 filing as taxable income

I cannot find which act that shows this from the website, but is this considered as perquisites/benefit in kind? Thats why it has to be taxed again?

Seems so weird? Anyway to go about this?