Income tax processes

Where should you send tax return to?

Use the envelope comes with Borang BE or B that you should have received from IRB/ LHDN some months ago. The address is:

Lembaga Hasil Dalam Negeri Malaysia
Pusat Pemprosesan
Aras 10-18, Menara C, Persiaran MPAJ
Jalan Pandan Utama, Pandan Indah
Karung Berkunci 11054
50990 Kuala Lumpur

If you have not received the form from IRB/ LHDN, call the branch that keep your tax file and get a copy.

Like previous years, we may want to cross our finger and to look around popular shopping centres for IRB's helpdesk and tax return collecting counter.

And since there is no announcement, unlike last year, we should not send our tax return to the nearest assessment branches.

What should you include in the envelope for tax return?

1. DO NOT include payment in the envelope to Pusat Pemprosesan. Pusat Pemprosesan is meant to process Form/ Borang B or BE and to input information into IRB's database.

2. If your final tax liabilities exceed your schedular tax deductions and monthly tax instalments, this means tax paying position, you just need to include Form B or BE into the envelope.

3. If your schedular tax deductions exceed your tax payable (cukai kena dibayar), that you have overpaid your tax, beside Form B or BE you will need to include Form HK-3 and the original dividend vouchers into the envelope.

Payment
If you are at tax paying position, read the last page of Borang BE or B where you can find the postal address and collection counter's location. (The last page of Borang BE or B is Slip Pengiriman Bayaran (CP501). It is at the back of the Slip.)

You can also make payment through Bumiputra-Commerce Bank Berhad and Public Bank Berhad. Just walk in to the bank and ask the bank officer for appropriate bank-in-slip for tax payment.

Yes, the deadline to settle the payment is 30 April 2006.

Refund
If you have overpaid your tax, write a letter to the assessment branch for refund. As far as I know there is no deadline for them to pay you back. So remember to call the IRB officer who in charge of your file.

Part 1: Malaysian income tax filing deadlines
Part 2: Malaysian income tax processes
Part 3: Are you subject ot Malaysian income tax?