KUALA LUMPUR, March 11 — Taxpayers can refer to Eduzone provided by the Inland Revenue Board (LHDN) to view the list of income tax reliefs for e-Filing, presented in a simple and easy-to-understand poster format, said Selangor LHDN chief deputy director Mohd Fairuz Mhd Omar.
“(The poster) offers clear and easy reference for resident individual taxpayers,” he said while appearing as a guest on Bernama Radio’s Tax Clinic segment.
He said tax reliefs for 2024 include additions such as dental treatment under medical expenses, gym membership fees, and fees for training provided by sports clubs and associations, and skills and self-improvement courses under the lifestyle category.
“Zakat fitrah can also be claimed as a tax rebate. It is applied after LHDN calculates all new tax reliefs and deducts the rebate. This zakat rebate includes zakat fitrah, income zakat and gold zakat, which must be claimed within the relevant tax assessment year,” he said.
Fairuz reminded taxpayers not to wait until the 11th hour to file their income on the MyTax portal and to settle any outstanding tax payment to avoid a 10 per cent penalty of the total outstanding amount.
“For resident individuals who do not run a business or are earning employment income, can submit the BE Form or e-BE from March 1 to April 30. An extension for submitting the BE Form or e-BE via e-Filing will be granted until May 15.
“Resident individuals running a business can submit the B Form or e-B from March 1, 2025, to June 30, 2025. An extension will also be granted until July 15, 2025,” he said.
He said taxpayers who deliberately avoid paying taxes or assist others in doing so could be fined between RM1,000 and RM20,000, face a jail term for up to three years, or both, adding they may be subject to a penalty of up to 300 per cent on the underreported tax amount under Subsection 114(1) of the Income Tax Act 1967.
Fairuz explained that if LHDN discovers any underreporting or omission of any income following audit exercises, errant taxpayers would be imposed with penalties equivalent to 100 per cent of the underpaid tax amount under Subsection 113(2) of the same act.
“For the Tax Audit Framework purpose, under Subsection 113(2) of the Income Tax Act, a penalty of 15 per cent will be imposed for the first offence, 30 per cent for the second offence and 45 per cent for the third and subsequent offences,” he said.
He added that taxpayers eligible for tax refunds can receive them within 30 working days after submitting their e-Filing, as stipulated in the HASiL Client Charter.
“This process depends on the accuracy of information provided in the Income Tax Return Form and any supporting documents. If there is no response after this period, taxpayers are advised to contact HASiL office handling their tax file,” he said.
— Bernama
