For the donation, must proved to LHDN that the money received is donation and if LHDN satisfied, then it will be exempted, if not will be taxable.

For the money from overseas, income tax act stated that all income derived in Malaysia and money rendered from overseas is taxable. Have to prove overseas money is income from foreign country or donation. Donation that is exempted from tax is from parents and loved ones as those are considered as gifts and had nothing to do with services rendered.

Whether illegal money is taxabe or not. Yes, illegal money earned is taxable, when found out is illegal money, LHDN will report it to relevant parties, not LHDN job to deal with illegal money, they just tax only.

LHDN didnot tax on donation money, because the money is yet to prove by jib as donation. LHDN will estimate income tax payable from money received when not submit tax return form or found out submit wrong tax return.