Hi All,

need help. i am a freelancer. no company registration. solely on freelancing...

if i want to submit tax return, i should use the normal BE form as normal employee right ?

the source of income should put under 'other income' as i don't attached to any employer, am i right ?

please help enlighten and appreciate your input...

Form B, business income

but i have no company registration, still need form B ?

no need company (sole prop) registration for form B, or to be categorized under business income under the income tax act

This post has been edited by livery_critle: Jul 27 2017, 07:48 PM

Form B. you need to do simple account at least. for example a mamak stall

Sales - purchase (raw food and drinks) - rental - electric&water (shop lot only, not home).

assume a single guy mamak stall outside of cyber cafe.

just to confirm, i am not even a 'registered sole proprietor' nor has any company registration, solely on freelance. still need form B ?

form B will need us to pen our company name in the form or just individual name will do ?

This post has been edited by smartly: Jul 28 2017, 02:34 PM

No SSM, no need declare.

That's mean you running illegal business as free lance.

no need company registration for form B ?
i thought form B is for business income ?
confuse now...

Business income defined under the income tax act. u didnt register business with SSM doesnt mean your income cannot be tax under business income section 4a of the income tax act.

just go register a ssm account

i see. so just declare under form B even without business registration ?

if so, what to put under the company name column ?

Any business need to register with SSM, including running the business as freelance type.

If one is not employed, but making a deal or providing service at a fee, means one is running a business already.

So TS business is actually illegal? What if I am employed but having freelance job at the same time?

what about rental income ? need to register with SSM ?

under form B as well ?

leave it blank or write your own name on it. i guess u have some misunderstanding on 'business income'. not all income from sole proprietor or company are business income, they can have other income as well etc etc.... form BE is for employee income without business source, and free lance is consider as business income. simple, LHDN look at your nature of business instead of your status. of course, its better to register to registra of business but its up to you.

if you are both working and free lancing, you will have to fill in form B as well. business income xxx, employment income xxx, other income xxx.

maybe i describe it in another way. i am merely a sale guy for a company. the company give me some fix allowance plus commission if i closed some sales.
no epf, no fringe benefit, do not adhere to company's policy or what so ever. solely independence sale guy but only promote sale of this company.
should i declare my tax return under BE or B ?

IF you are not attached with the company and no employment contract signed, then you are considered running a service/business to promote/sell a company product and received a fee/commission based on your sale made.

It is similar to insurance agents who are freelancer aka do not employed under xyz insurance company, but selling xyz insurance and receive commission accordingly, they need to register with SSM.

do you receive EA form from the company? do you have employment letter? if no then why keep arguing you are an employee of the company ? i dont get it.... independent sales guy is a very good example of non employee status....

for your info, insurance agent attached to insurance company can be business in nature as well.

Commission earner should have CP58 given to them from that Company and doesn't need to register with SSM.

This post has been edited by rapple: Jul 30 2017, 02:11 PM