self assessment of personal income tax
27 04 2005how boring can a post get?
i took income tax during uni, and actually *loved* the subject (it’s just the exams that i hated, don’t we all?). been religiously submitting those assessment form ever since i started working with my current company in 2000 (my first and only job so far.. how loyal can one get?)
anyhow, this year’s form is a bit off-tangent. gone were those lengthy and numerous square boxes that you need to fill in (and a whole lot more that ain’t even relevant to you). i was of course very de happy with this truncated form - mailed to me from the pandan indah IRB processing center.
amir never got his - no surprise this, seeing that his last address is his sister’s place and never got round to changing it, not until we actually get ourselves our own place. so i made a visit to IRB in wangsa maju and collected a form for him.
had happily decided to do separate assessments . just to give u an idea as to why - with separate assessments IRB owes us a few hunnred ringgit; with joint assessment we ow IRB a few thousands (how could that be?)
anyhow, filled in the BE forms with minor references to the accompanying documentation.
and suddenly saw this portion that says ‘Ketetapan Umum Dipatuhi’
huh?
so i finally took out the big ‘Buku Panduan: Borang BE - Cukai Pendapatan Orang Perseorangan (Tanpa Punca Perniagaan)’ (translated: Guide Book: BE Form - Personal Income Tax (without Business Income)) and discovered a whole lot of crap in there.
a colleague had fwded a quick summary of do’s and don’t for BE Form submission
- BE form must be submitted to Income Tax dept before 30 April 2005 - any late submission will be penalized.
- Any payment to Income Tax dept must also be made before 30 April 2005 - any late payment will be penalized.
- Payment can be made at either Income Tax branch or Bank Bumi or Public Bank. Keep the receipt for proof.
- Do not put any cash, cheque or postal order in the envelope meant for submission of your BE form.
- Do not submit any receipts, EA statement or bills with your BE form. You only need to send your BE form.
- All receipts and EA statement must be kept for 7 years.
- Fill the BE form correctly and honestly. Tax audit will check any irregularities on your submission anytime within the 7 year. Any BE forms that are incorrectly filled will be returned to you and you will be penalized.
- Do not strike off any boxes in the BE form. Just leave the boxes blank if you do not have anything to fill in.
- Income Tax dept will not issue any J form anymore. Your BE form will be your ‘J’ form. Keep a copy of it.
- Lastly, do not forget to sign your BE form before submission
what he forgot to add in is that there’s a whole lot of Helaian Kerja (worksheets) from the guide book that you need to prepare and keep as records for potential audit by irb officers.
looks like we’re doing their job. isn’t that why you have tax files for? just pray that between this year and 7 years down the road, kya doesn’t get to my tax folder and start ripping apart any records.






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