by right, rental return is to be declared as income, minus interest, if applicable. usually kalau personnel dia tidak declare as expenditure. Kalau enterprise, business, selalu ada declare and becomes extra income yada yada.

kalau rent to personnel, hantam saja laaa. any good document can be used, then hantar stamping. If takut, then go lawyer, halh-half pay, ~RM500 depends on rental value and period.