CHAPTER 9 TAX SYSTEM AND ADMINISTRATION

BY: MUHAMMAD R

EZZA BIN

GHAZALI

2011621106

AAC1105B

FOR: M

ISS S

ITI M

ARLIA B

INTI

SHAMSUDIN

In Malaysia, the administrator that responsible and

administer the tax system is the Inland

Revenue Board (IRB)

TYPES OF RETURNS AND SUBMISSION

Particulars Forms Date of Submission

Resident individuals without business income

BE 30th April

Resident individuals with business income

B 30th June

Companies C & R 7th month after the closing accounting year end

Co-operative society CI 7th month after the closing accounting year end

Partnership P 30th June

Unit trust, clubs, society,

Association – with business - without business

T 7th month after the closing accounting year end

30th June30th April

Non resident individuals with business income

M 30th June

Non resident individuals without business income

M 30th April

Employers E 31st Mac

SEPTEMBER 2013 – Q1(B)

List down any four offences under Income Tax 1967.

1. Incorrect returns (s.113)2. Willful evasion (s.114)3. Leaving Malaysia without paying tax (s.115)4. Obstruction of IRB officers (s.116)

MARCH 2013 – Q1(C)

Alina plan to dispose all the unnecessary documents including the bills and receipts pertaining to her tax matters for year of

assessment 2012. The reason being, that she had already completed the e-Filing process for that particular year. Advise Alina on the above matters with regards to the Income

Tax Act 1967 requirements.

As an individual taxpayer, Alina have to carry her responsibilities by keeping supporting documents such as bills

and receipts pertaining to her tax matters within 7 years.

OCTOBER 2012 – Q1(C)

List two offences on which penalties can be imposed by Director General of Inland

Revenue on taxpayers who failed to follow the requirements given under the Income

Tax Act 1967.

1. Obstruction of IRB officers (s.1162. Unauthorized collection (s.119

MARCH 2012 – Q1(C)

Give any two differences between increased assessment and additional

assessment.

Increased assessment is issued under section 96 while additional assessment is issued under secion 91. Under

increased assessment, the taxpayer cannot appeal as the assessment is final while under additional assessment the

taxpayer can appeal against the assessment.