Form B, business income

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.

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

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.

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.

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.