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.

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.

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.