a). Amendment Submitted Before Deadline for Submission of Return Form
Correction of any error made on form submitted manually or online can be made by writing a letter detailing the mistake made and enclosing documents (purchase receipts, invoices, etc.) to support your application. The letter and supporting documents must be submitted to the HASiL Office that handles your tax file.
b). Amendment Within 6 Months from Due Date for Submission of Form
Taxpayers can amend information or assessments in their Income Tax Return Form (ITRF) by submitting an Amended Return Form (ARF) within six months of the ITRF due date. The ARF should be submitted to the HASiL Office handling their tax file.
Only those who submitted the ITRF on time can make a self-amendment, which is permitted once per assessment year. Amendments can be made to correct mistakes in the ITRF related to:
- Income under declared / not declared
- Expenses / other claims over claimed
- Capital allowances / incentives / reliefs over claimed
Self amendment by submission of ARF can result in the following changes :
- From not liable to taxable original assessment notice;
- From taxable to additional tax additional assessment notice; or
- From repayment to reduced repayment original assessment notice
For amendments beyond those mentioned, taxpayers should not submit an ARF. Instead, they must send a detailed letter explaining the mistakes and include supporting documents (e.g., purchase receipts, invoices) to the HASiL Office handling their tax file.
If the Director General issues an amended assessment within six months of the ITRF submission, the taxpayer cannot submit an ARF. To voluntarily disclose and amend the Director General’s assessment, the taxpayer must send a letter to the IRBM.
