a). Year of Assessment 2009 to 2018
The original or additional assessment made by the taxpayer may result in an increase in tax. The taxpayer must fill in the column for the increased tax on the ARF.
If the Amended Return Form (ARF) is submitted:
- Within 60 days from the Income Tax Return Form (ITRF) submission due date, the increased tax will be 10% of the tax payable or additional tax payable.
- After 60 days but within 6 months from the ITRF submission due date, the increased tax will be calculated according to the following formula:
b). From The Year of Assessment 2019
The tax or additional tax payable is subject to an increase under subsection 77B(4) of ITA 1967. If an Amended Return Form (ARF) is submitted within six months after the date specified in subsection 77(1) of ITA 1967, the increased tax will be 10% of the tax payable or additional tax payable, calculated using the following formula:
A non-resident individual amending their return must calculate and enter the increased tax amount in item A33 of the Amended Return Form.
