What if I made a mistake on income tax return form?

Amending the Individual Income Tax Return Form 

Imagine this: you’re filing your taxes, and right after you click that submit button—oh no—you see an extra zero keyed in, or you could have missed out on some tax reliefs you were actually entitled to. You click away on the LHDN website in a frenzy, only to find that you cannot cancel your erroneous submission.

What to do in this situation?

Fret not, for an amendment after submission is actually possible.

Whether you submitted your Tax Return Form (TRF) manually or via e-Filing, you can amend it by submitting a detailed written letter explaining the mistake made together with supporting documentation (purchase receipts, invoices, and others) to the Income Revenue Board of Malaysia (HASiL) branch which handles your individual income tax file. 

e-Filing 

HASiL allows online amendment via e-Filing if there is:

  • Over-declared income
  • Under-claimed tax relief or tax rebates

Do note that the e-application for amended BE can be accessed starting 1st April 2023. 

The Amended Return Form 

A taxpayer is allowed to make a one-time self-amendment on information or assessment under certain circumstances:  

  • Income under-declared or not declared
  • Expenses or other claims were over-claimed
  • Capital allowances, incentives, or reliefs were over-claimed

The TRF previously submitted is amended by furnishing an Amended Return Form (ARF) to the respective branch that handles the tax file within six (6) months from the deadline of TRF submission. 

The ARF can be downloaded and printed out from HASiL official portal @http://www.hasil.gov.my  > Forms > Download Forms. 

What if the Mistake I Made Isn’t Any of the Above? 

In this case, the taxpayer is not required to submit an ARF. Instead, he can enclose a detailed letter on the mistakes along with supporting documents (purchase receipts and invoices, etc.) to the HASiL branch that is handling his tax file.

If the Director General (DG) has issued an amended assessment within six (6) months from the TRF submission, then the taxpayer is not allowed to submit an ARF to the DG.  


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