I start working in 2018. That year, no PCB tax deduction as my income just below the threshold to need pay tax.

In 2019, after increment, PCB deduction start. But I never filed returns for 2018 thinking I didn’t need to as I didn’t need to pay taxes.

In 2020, PCB deductions increase Liao. I wanted to file returns for YA 2019, but then I realised even if I file and claim some relief, I will get a couple of hundred only refund and was not worth the hassle.

In 2021, this year, I will definitely file returns for YA 2020. I have my efiling pin all sorted.

Question is, can I only start filing for 2020 and ignore previous years? It is not a case of cheating or anything. If anything LHDN would owe me money for refund due to relief claimed.

I didn’t have malicious intent, just the system seem too complicated in my initial years of working and I took things lightly.

Pls advise guys.