Assessment of Tax FAQs

Q : I have not received my Income Tax Return Form. How do I obtain a copy of the said form?
A : Contact the Assessment Branch where your income tax file is registered or the nearest Inland Revenue Office and request for the relevant forms.


Q : I have changed my place of work from Kuantan and I am currently working in Shah Alam but my income tax file is at the Inland Revenue Branch in Kuantan. Can my income tax file be transferred to Shah Alam?
A : You may by way of telephone or letter to the Inland Revenue Branch Kuantan request for your tax file to be transfered to the Inland Revenue Branch Shah Alam. You have to inform the new Branch (in this case the Shah Alam branch) of any future change of address.


Q : Can I make a claim on medical expenses expended on myself ?
A : You may claim medical expenses for serious diseases expended on you, your spouse or child up to a maximum of RM5,000.00 a year and medical expenses for parents up to a maximum of RM5,000.00 a year. Such a claim must be supported by original receipts issued by a medical practitioner.


Q : My employer has been making Schedular Tax Deductions ( STD or PCB as it is more commonly known ) from January up to December 2001. I have received my Form J (Notice of Assessment) in May 2001 and the tax payable is RM1,200.00. Do I have to settle the tax raised ? The STD deduction from January - December 2001 totalled RM1,000.00.
A : If you are in the payment scheme under STD, you do not have to pay the tax separately. In this case, you only have to pay the balance RM200.00.


Q : According to my calculation, I am not liable to tax for the year of Assessment 2001. What should I do to enable my employer to stop / cancel my deductions under STD?
A : You may contact the Assessment Branch directly for confirmation of your non-liability, then inform the Collections Branch and request the issuance of a letter to your employer to stop the STD deductions.


Q : My monthly STD deductions are too low compared to the actual tax payable (according to the Form J). How can I increase my deductions to settle the tax payable?
A : You can request your employer to increase your monthly deductions to settle the tax payable. Employers do not have to wait for instructions from the Collections Branch to increase monthly deductions for purposes of paying tax.


Q : My monthly deductions are in excess of the total tax assessed. How do I apply to cancel further monthly deductions and also obtain my over payment of tax?
A : You can contact the Collections Branch directly to obtain a letter to stop the deductions. You can apply for a refund of your credit on condition that all assessments have been finalised to-date.


Q : Is there a limit to the number of children entitled to child relief under the Income Tax Act?
A : There is no limit to the number of children, but relief will only be given for any dependent unmarried child who at the time is:

i. below 18 years of age;
ii if above 18 years of age, was in receipt of full time education or is under articleship or indenture in trade or profession; or
iii. is physically or mentally disabled (relief for physically or mentally disabled child is RM5,000.00).


Q : I am going to retire from civil service, how do I obtain my income tax clearance certificate?
A : You can contact the Assessment Branch where your income tax file is registered and bring along your Form CP 22 B (Notice of Cessation of Employment) that has been completed by your employer. Please ensure that your employer forwards the Form CP 22 B to the relevant IRB Assessment Branch, 6 months before your retirement.


Q : I run a provision shop and from time to time sell provisions at the night market. Can I pay my income tax through the Scheduler Tax Deduction (STD) scheme?
A : No, the STD is strictly for person (s) under employment contract only. If you are in business or self -employed, you can pay your tax through the bi-monthly installment payment scheme. If you are not in the installment scheme, you have to settle your tax within 30 days from the date on the Notice of Assessment (Form J).


Q : Would a penalty be imposed if I delay the submission of my return form?
A : Yes, a penalty will be imposed if here is a delay in the submission. All return forms must be submitted within 30 days from the date stated on the form or a period that has been stipulated.


Q : If I pay zakat or fitrah (religious tithes), can I make a claim of set-off against the tax payable?
A : Yes, you can if you are a Muslim. You have to forward the original receipts to substantiate your claim. The receipts must be in the name of the taxpayer.


Q : If I make a donation to the Masjid Fund, can I make a claim for deduction from my tax?
A : You can make a claim for deduction for the donation made but the donation must be made to a body or fund approved by the Director General. Usually the approval (gazette notification) will be stated on the receipt.

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