The Inland Revenue Board (IRB) has issued a notification that lists down errors that render an income tax return incomplete. An incomplete tax return which is unacceptable will not be processed and a notification letter will be issued. The penalty under s 112(3) of the Income Tax Act 1967 will be imposed if there is a late resubmission.

The errors are as follows:

• Failure to use the prescribed income tax return issued by the IRB.

• Failure to use the prescribed income tax return issued by the IRB for the relevant year of assessment.

• Error in the basic information entered in the income tax return.

• Using another taxpayer’s income tax return.

• Error or failure in filling up the complete date of the accounting period and/or basis period in the income tax return.

• Non-submission of group relief claim form [Form (RK-T)/Form (RK-S)] for Form C or Form TN.

• Mistake in the amount entered and tax computation error in the income tax return.

• The particulars in the “Declaration” section of the income tax return are either incorrectly filled or incomplete.

Source: Chartered Tax Institute of Malaysia website, 11 January 2017