by ea i mean engagement agreement ya

I need open in another explorer and it pop back up

Entertainment is very subjective, depending on yr nature of yr biz, who you entertained and sales income derived from it. Normally what we can clearly stated might not what LHDN approved expenses. So we have to be conservative and add back 50%.

This post has been edited by Iceman74: May 14 2018, 10:51 PM

What i dont understand is this

Mobile phone charges can claim 100% provided it is mainly use for biz.
how to prove that?
your biz card show that hp no. and you have other phone line for own use.
and try to be logic lar
example : if all your customers and suppliers are all local but your hp bill got oversea call, mana boleh ler

same goes with general and office expenses
if it really for office/biz use, can claim 100%
example : SSM renewal license, office cleaning and etc
toiletries and those expenses depending
try be logic,
example : no office or no employee but want to claim office cleaning and toiletries, sure cannot

Normally allowance are 100% claimable provided you must have the person detail eg full name and IC no.
(remember LHDN will cross check that person got declared your payment as income if the amount is substantial, if that person got declared and even the person are family related also no problem)

unless that allowance given are family related person and totally no relationship with your biz
example : give to your mom aged 70 years RM4000/month (no logic lar unless you can prove she can work and contribute to your profit equally)

meaning LHDN really digging into details

Yes cos normally a lot tax payers like to over claim or overstated it with personal expenses

This post has been edited by Iceman74: May 16 2018, 08:13 AM

I told you what to write, and who to write to,
and you or your friend should know how to search
on the net for the right site.

Search 'STAFF DIRECTORY FINANCE MINISTRY".

Then I even gave you the link, and you don't know
what to do. If it "pops back up" just try another way,
navigate around the site and turn off your popup blocker.

Do I need to spoonfeed every instruction ?


I found it immediately.

http://www.treasury.gov.my/index.php/en/co...-directory.html




Just pass my instructions to your friend and tell
him or her to follow up herself.

If she still does not know what to write, then just tell
to the LHDN, see the people on the 2nd Floor, Right Wing,
Block 8A, Government Complexes, Jalan Duta.


Or go to the respective floor where her file is located. Look
at the floor directory on the ground floor.

She can also try the Unit Audit Meja, I think it is on the 6th Floor.


Tell her to explain that she made a
GENUINE OMISSION UNDER SECTION 131.


Otherwise, tell her to go the Finance Ministry direct and
see the officers there.


Tax Division
Level 6, Block Tengah
Ministry of Finance Malaysia
No. 5 Persiaran Perdana Presint 2,
Federal Government Administrative Centre,
62592 WP PUTRAJAYA

Tell her to write a letter explaining the whole thing, that
she had made a genuine mistake in omitting the income
under Section 131 of the Income Tax Act, due to her belief
that her tax agent had included all her income in the Form B,
but in fact had not done so, nor did they inform her.


Look at the rules in the next section explaining her rights
to request for relief ( a reduction of the tax charged)
under Section 131.



This post has been edited by Tham: May 20 2018, 03:11 PM

Tell her to print this out and read it carefully, and also
show attach copy to her letter, and bring it along to the
Income Tax office, or the Finance Ministry office, to show them.









12. Review of Assessment Through Application for Relief

12.1 In Respect of Error or Mistake Under Section 131 of the ITA
(Income Tax Act 1967)

12.1.1 Apart from an appeal under section 99 of the ITA, a taxpayer may make an application for relief under section 131 of the ITA in respect of error or mistake in the ITRF made by him. The determination whether a taxpayer has made an error or mistake is a question of fact and law.




12.1.5
Some examples of error or mistake made in the ITRF are:

(a) total income reported in the income column;

(b) income for the previous year of assessment is reported in the current year of assessment;

© forgot to claim relief under sections 45 to 49 of the ITA such as insurance, children, books, housing loan interest, etc; or

(d) did not claim deductions such as zakat, approved donations, levy and so on.



12.1.6
The onus of proving that there is an error or mistake shall be on the taxpayer. The DGIR will review the assessment only if he is satisfied that the taxpayer has made an error or mistake in the ITRF or statement made by him for the purposes of the ITA which is furnished to the DGIR.



13. Application for Relief Procedure

13.1 An application for relief can be made either by a letter
or Form CP15C by stating the reasons in detail relating the application.

13.2 In the event of the letter of Form CP15C do not filled in with the correct details, the application shall be returned to the taxpayer to enable the taxpayer to submit a new application.



13.3 If the application for relief is approved by the DGIR, the assessment will be amended and a reduced assessment will be issued.

13.4 If the application for relief is rejected by the DGIR, a rejection letter together with the grounds of rejection will be issued to the taxpayer.

13.5 If the taxpayer disagree with the decision, he may request via a letter to the DGIR to send the application for relief (which was submitted earlier to the SCIT) within six (6) months from the date of the rejection. The DGIR shall forward the application to the SCIT within three (3) months from the date of receipt of the request.



The SCIT is the Special Commissioners of Income Tax. If the
income tax or Finance Ministry people rejects her application,
she can still make a final appeal to this body.

The Special Commissioners is under the Finance Ministry. Their decision is final.


This post has been edited by Tham: May 20 2018, 03:17 PM

Since you do not seem to know what to do,
tell your friend to come to this thread here.


I am not sure if she can appeal direct to the Special Commissioners
straight away without dealing with the Tax Dept first,
but she might as well go ahead and try.


Download Forms Q and N.

Form Q
- Appeal to the Special Commissioners to review your assessments,
reduce the tax and penalties charged.

http://www.hasil.gov.my/pdf/pdfborang/CP14_Pin2009_2.pdf


Form N
- Application for extension of time to file this appeal.
(Technically, you were supposed to have filed the above
appeal within 30 days from the notices of assessment.)

http://www.hasil.gov.my/pdf/pdfborang/CP15_Pin2009_2.pdf



Fill in both forms.

On Form Q, state the reason for your appeal to reduce the tax
and 100 % penalties in the small space. If there is not enough
space, type "As given in the attachment", and type the reasons
on a new sheet of paper to attach behind.



Send all the forms by registered post to the Chairman below. Attach
copies of your three Notices of Assessments there, together
with the Penalty Notices.

Since there is more than one year, fill in a separate form for 2013, 2014 and 2015.




Puan Noorlizah Binti Saaban
Chairman
Special Commissioners of Income Tax
Aras 1 Blok Selatan
Kompleks Kementerian Kewangan
No. 5 Persiaran Perdana
Presint 2, Pusat Pentadbiran
Kerajaan Persekutuan
62592 WP Putrajaya

Email : Noorlizah.Saaban@treasury.gov.my




Tell her to read this as well.

https://www.hasilnet.org.my/information-on-...ome-tax-appeal/



This post has been edited by Tham: May 30 2018, 05:45 PM