Sunday, February 20, 2011

TIPS / Soalan / Cara-cara Mengisi Borang Cukai BE 2011

Update as at 21 February 2014: After 4 years, now I am happy to answer your question, however, a minimal fee will be charged first for every question or if you would like me to assist you in 2014 tax filing, please email me at mummymer@gmail.com for further discussion.

Saya berbesar hati untuk menjawab soalan anda, tetapi saya akan mengenakan sedikit minimum service charge untuk setiap soalan yang ingin saya jawab. Anda juga boleh hubungi saya di mummymer@gmail.com jika anda mahu mendapatkan perkhidmatan untuk membantu anda menghantar borang cukai 2014.

Selamat Pagi Ahad dan Salam Satu Malaysia

Bila saje musim nak bayar tax, maknenyer, makin busy lah saya menjawab soalan-soalan dari Readers / bukan readers.. telefon mule berbunyi, email sudah datang dan soalan sudah mari.. Selagi saya boleh jawab, saya akan tolong yer. Mulai sekarang, sila kemukakan soalan anda di bahagian ini.. 

Sebagai rujukan.. boleh la ke link di bawah ini , untuk tahun 2011, akan saya update kemudian... 


Dan juga.. sesiapa yang hendak mendapatkan khidmat saya untuk membantu anda untuk membantu dalam menyelesaikan cukai anda bagi tahun taksiran 2011, kira your tax agent lah.. :) sila e-mail saya di mummymer@gmail.com dengan bayaran dikenakan sebanyak RM150 (termasuk tax computation , bayaran @ sehingga mendapatkan refund (untuk tahun 2011) sahaja dari LHDN. Bayaran RM50 tambahan akan dikenakan jika anda mempunyai lebih daripada 10 dividen / unit amanah dan lebih dari 2 rental properties. 

Soalan (akan update dari semasa ke semasa): 
Anonymous said... 
TasikPutri,
 
Pn Mira, bule explain sikit ttg ->
PRIOR YEARS INCOME / PENDAPATAN TAHUN KEBELAKANGAN.
Jika pada tahun 1996-2000 belum declare income tax, perlu isi kat sini ker? Camna dengan pelepasan utk tahun yang tak declare tuh? Tak layak mohon ker?
Jawapan saya: Ok kalau tak file lagi tak pernah declare, saya cadangkan Encik mintak borang tahun 96-2000 kepada Lembahga Hasil dan isi sebab column untuk Tahun kebelakangan tu hanya untuk additional income in arrears. As a note, tahun 2000(prior years basis aka income in 1999) banyak orang dapat waive tax tapi kene dapat confirmation from LHDN. Pelepasan untuk tahun yang declare tu boleh dapat asalkan masih sempat segala mala receipt nak claim.

Insyiraah said... 
tumpang tanya, saya ada amek loan utk sambung belajar master 3-4 tahun lepas and skrg tengah dok bayar bulan2 balik ke tnb. monthly loan payment utk sambung belajar master accounting tu boleh claim gak tak?

 Jawapan saya:  pelepasan tu untuk current year expenses, kalau loan mcm tu tak boleh :) 
Iris said...
salam..nak tanya kalau 1)kita punya resit tu ada yg hilang mcm mana ye? 2)sy dapat surat mintak salinan resit dlm tempoh 30hari n kalau maklumat tak tepat kena bayar penalti maksima 45% dari jumlah tuntutan 3)so kalau sy punye cukai rm500, refund rm400..so sy kena bayar 45% dari jumlah refund ke..
 Jawapan saya:

Salam Iris

1) resit ape yang hilang yer? kalau resit buku, resit sports equipment, kite boleh usaha carikan kan kan kan :D

2) oo itu panggil audit letter (audit meja) Lembaga Hasil akan tengok betul tak ape yang kite claim dengan dokumen yang kite ade. MEmang kena bagi dokumen, takut derang impose penaltu

3) tak jugak, 45% tu maksimum, kene depands on IRB's discretion 

ehan said...
Pn.Mira.mcm mane kalau dye nak ambil ank angkat?effect x income tax liability dye nanti??
Jawapan saya:  hi.. kalau amik anak angkat.. yes, you can claim the relief as long as you have obtained an approval from Jabatan Kebajikan Masyarakat.. :) 
kay said..

salam semua,  

saya ade bbrape soalan, saya x pernah lagi declare tax even dah keje 3 yrs. so saya rase nak delcare la tahun ni, kalo nak wat online e-Filing kene pegi LHDN ke or boley trus wat online mcm cik Em's family post kt blog nie?  

pastuh untuk bahagian pelepasan 'Buku dan majalah - maksimum RM1,000, tak termasuk PAPER' yg nie untuk buku n mag macam mane eh? if mjlah maskulin,seventeen ke novel cinta, lagenda budak setan etc ke lepas ke?

harap membantu terima kasuh :(

Jawapan saya

Salam Kay  

Perkara pertama kene check, adalah tengok you dah ade tax filing number ke belum.. Tax filing number boleh check dekat payslip ade.. selalunyer bermula dari SG XXXXXXXX-XX(X). kalau dah ade, maksudnye, u memang dah wajib dah kene declare tax..  

kalau you tak penah lagi declare tax.. better do it now sebelum LHDN audit you.. takut nanti you are in deep trouble.. but of course, kalau mood officer LHDN tak baik, then penalty will be imposed..  

kalau u memang tak de tax file no, meaning that you have no obligation to file your income tax.   

What you have to do untuk buat online submission..??  

First and foremost.. memang you kene pergi any LHDN near you untuk mintak digital cert. Then dari digital cert tu baru boleh you log in to LHDN's website.. 

Untuk Pelepasan Buku...  

Semua boleh, buku ABC pun boleh, magazine ape magazine pun boleh.. buku ape2 pun boleh.. (except buku latihan kotak2 ke, ledger book ke - ni tak boleh), buku dekat sini maksudnyer bahan bacaan.. but of course not that xxx :) (be it magazine or books) however, newspapers would not qualify for this exemption :) and, please ensure you keep a proper supporting documents.. mane tau kot kot you are the choosen one to be selected in desk audit..

kay said...

salam mummymer...

first of all, thnx fr the info ya really helpful for a noob like me :P

bt i ad soalan lg:

1) doct ap kene bawak ke LHDN office? slain ic and tax filing no form?

2)if let say i kene penalty, kene bayar lumpsum ke? boley bayar sikit2? takut plak kene penalty byk...

3)so let say i dah pergi LHDN office and nak wat online e-filing, so i ckp je kt LHDN officer tht i nk 'digital cert'?

thankx again n hope u can help me with thse questns

Jawapan saya:

Salam. Dont' worry.. If Im not in this industry, I will no nothing about tax :)

1) Salinan IC dah memadai. Permintaan nombor pin boleh dibuat dengan hadir di LHDN berdekatan atau faks.

2) Bergantung pada budi bicara pegawai bertugas. You boleh minta bayaran secara instalment melalui Borang CP38. Tetapi dari pengalaman saya, kalau berkaitan dengan penalty, susah sikit untuk bayar instalment, but once again.. bergantung kepada budi bicara pegawai LHDN yang kendalikan kes anda..

3) Maafkan saya, bukan digital cert, it's a pin number. Yes, you can request from them you pin number. Selalu kalau musim tax ni, ade kaunter khas untuk minta pin number sahaja.. 

daniel ng said...

hi there..

may i know if i can claim for EPF since i dont have any insurance? like u said,

"EPF and Insurans Nyawa- maksimum boleh claim RM6,000, jadi kalau EPF anda tu dah RM7,000 tak payah la mintak life insurance statement"

i x faham sangat regarding this statement,

my EPF more than rm7k so cannot claim kah? 

Jawapan saya: Everyone is entitled to claim for EPF and life insurance amounting RM7,000 this year. If your EPF already hit RM7K, your life insurance is no longer applicable in this case. So you can straight away claim your EPF / Life insurance of RM7K.  The life insurance comes into the picture if let say, my EPF is around RM4K, then only I will look into my life insurance to claim for the remaining..




   
   

43 comments:

Mama Zharfan said...

mira, my hubby kat tak de kat msia, so tak de gaji kat msia ie tak keje sepanjang thn 2010, mcm mana nak isi form tu yer?letak zero income ajer ker?

resit2 buku tu, resit beli buku kat overseas pun laku gak kan??

ashra said...

owh..mira keje bahagian income tax eh?

gtu bebila le cari mira kalu ada beberapa kemusyiklan. =)biasanya hubby yang ada kemuskilan.nti kita ty die,le kita ty kat mira...

Em's Family said...

Suzie: yes.. letak je zero income :) and yes, buku beli dekat UK pun boleh, as long as buku

ashra: boleh je, no problem

Wansteddy Tales said...

info yg sngt berguna Mira! Wan walopn dah bekerja lebih 6 tahun, belum khatam lagi bab cukai segala ni. Entry ni buka fikiran Wan nk study balik. Kalau harapkan org Wan xkan tau apa2 pn psl income Wan ni :)

Wansteddy Tales said...

selama ni bergantung kat bhgn kewangan je setelkan smua! hohoho

Em's Family said...

Wan: boleh je.. am happy to answer :D

mama_umar_maryam said...

sgt2 bergune info ni mira..tq sgt2 ;)..skg ni,resit beli catridge printer pon i smpn,yuran master sumer simpan, blh claim ;)

kay said...

hi mira,
thnx fr answering all my q's
very helpful indeed :)

Vijay said...

hi mira,
i nak tanye untuk bahagian pendapatan tahun kebelakangan yang belum dilaporkan..
for my case, i went to LHDN n sudah dapat PIN number..
but i didnt declare my tax for 2007 to 2009...
so can i just fill up my previous record into 'pendapatan tahun kebelakangan yang belum dilaporkan' in e-filing?

waiting for your reply,
tq

mummymer said...

Hi Kay, no problem.. happy filing

Hi Vijay..
basically you need to file manually since the e-filing is no longer available for those years of assessment. kindly proceed to ask LHDN for the previous forms..

selalunyer pendapatan tahun kebelakangan ni untuk bende yang kite dapat untuk tahun assessment tu.. for example, 2010 you dapat salary in arrears for 2009, then only this is to be reported in "pendapatan tahun kebelakangan"..dan bukannya pendapatan yang baru nak dilaporkan..

so i advise you to proceed to ask IRB's officer :)

Thanks
Amira

materazi said...

Borang BE dah sampai untuk wife saya. Biasanya saya yang akan isikan untuk dia. Saya punya guna online je. tu pun belum isi lagi..


salam,
http://investduit.blogspot.com

Din said...

salam emi,
ini situasi sy:
sy btukar kerja pada september 2010,
latest saya dapat EA form frm latest company (company skarang, company A), EA form dier form August to dec 2010
jan to august 2010 company lame, (company B) saya x dapat EA form dier.
soalan saya:
1)mase nak isi borang be/e-filing, saya kene isi yang latest ikut EA form company A ker?
2)if saya x dapat EA form company lame, saya kene mintak ke?

harap membantu, tq

Teh Z said...

Salam Kak Mira,

Nak tanya for a redundacy case. Before the final payment released the company, employee has to do the tax clearance, kan?

So if the tax clearance amount is higher than the tax calculated based on PCB table (which is also the amount stated in EA), how to declare the additional tax that we have paid during the tax clearance, in the BE form?

Another question, for the unit trust tu, kalau epf unit trust pun kena declare jugak ke? or just cash unit trust?

Really appreciate for your advice.

Thank you.

mummymer said...

materazi: just gune online jer, senang :) nak dapat refund pun senang

Din: bukan, kene combine both forms untuk isi efiling tu, lagipun cukai pendapatan untuk melaporkan pendpatan dalam setahun kan.. jadi kalau satu form EA saje tak cukup bulan jadinyer. and kalau tak dapat form ea lagi, yes u kene mintak

Teh: the tax clearance? the tax clearance should be done if we leave malaysia, else for us the normal Malaysian citizen yang resign to jump to another company, nothing to be reported to IRB except kalau u dah retire.. :)

and before i jawab soalan ur PCB, may i know whether you received tax clearance letter? if so, there's a lot i need to explain.. just email me or call me ok..

epf unit trust .. anyway ade yer? never come across pulak, but i rasa it would be tax exempt.. if u dont mind, can u show me the statement

Thanks

Anonymous said...

Salam Kak Mira,
maaf sgt2 if soalan saya nie soalan yg sgt noob :( saya baru je setahun keje n br frst time nak declare..
dlm mase setahun saya tukar 2 tpt kerja and saya ad 2 borang ea..
soalan saya, macam mane nak isi borang ea nie dgn 2 ea form sbb pendapatan saya berbeza untuk 2 tpt saya berkerja. saya kene campurkan dua-dua pendapatan yang tertulis kat 'gaji kasar, upah atau gaji cuti (termasuk gaji lebih masa) (B1)?

harap dapat membantu

trima kasih

fione said...

Salam Kak Mira,
maaf sgt2 if soalan saya nie soalan yg sgt noob :( saya baru je setahun keje n br frst time nak declare..
dlm mase setahun saya tukar 2 tpt kerja and saya ad 2 borang ea..
soalan saya, macam mane nak isi borang ea nie dgn 2 ea form sbb pendapatan saya berbeza untuk 2 tpt saya berkerja. saya kene campurkan dua-dua pendapatan yang tertulis kat 'gaji kasar, upah atau gaji cuti (termasuk gaji lebih masa) (B1)?

harap dapat membantu

trima kasih

Em's Family said...

Salam Fione..

First of all, there is no term as stupid questions kan.. i do appreciate questions, tapi lambat cepat je jawab hehehe

ok ..
soalan you.. first of all, memang confirm la gaji u tempat sekarang n tempat lame beze kan :).. and mase u nak isi borang tu, yes, u have to combine the two salaries to one.. sebab dalam borang e filing tu they just want to know ur total income in a year... :)

so u campurkan ur total salaries, total bonus (if any), total allowances..

happy filing
kak mira

Anonymous said...

salam kak mira,
nasib jumpe blog nie :)
sy nk tanye pasal plepasan EPF nie, betul2 x faham even dh tnye frends..first time nak isi :(
ok soalan sy: utk plepasan epf nie,
epf utk kedua2 account sy 1 and 2 both more than 7k,(check at epf statment)
tapi dekat EA form sy bahagian E: CARUMAN YG WAJIB DI BAYAR OLEH PEKERJA KEPADA KUMPULAN WANG PENCEN ATAU SIMPANAN YANG DILULUSKAN dekat 'Amaun caruman yang wajib dibayar (nyatakan bahagian pekerja sahaja' = RM 1k jer

boley ke sy trus letak 7k (if pelepasan utk EPF 7k?)

kindly help
mira

hafiz said...

salam mira,
untuk bahagian pelepasan epf tuh,
kalau x cukup rm7000 (contohnye pelepasan min rm7000) and let say i letak rm4000 boley tak? still nak receipt insurance ker?

in my case, my epf less than rm7000 and only have rm4000 and i xder insurance
i kene declare rm4000 jugak ke?

really need ur help,
tq

mummymer said...

salam

mira...
is your name mira too? hehehe.. mira is asking mira..

ok macam ni.. kalau nak tengok pelepasan, just tengok dalam form EA jer.. statement from EPF is the contribution for both employer and employee while the relief is only on employee sahaja.. jadi you punye pelepasan is only RM1K.. :)

hafiz:
yes.. :) just letak RM4000 saje :)..

happy filing guys

AMIRA

desmond said...

hi mira,
sy ad baki kene bayar cukai..
sy x faham la penalti tu ad 10% ngan 5% if lambat bayar.. sy ad baki cukai kene kene bayar rm600 lg..
soalan sy:
1)sy kene tnggu surat dr lhdn br byr?
2) boley ke sy bayar sket2 kt kaunter lhdn tu let say rm100/month.. And penalti 10% and 5% tu, interest fr evry mnth ke?
and if byr thru ol ley kan, bt kene lumpsum juga?

pls help :(
tq

mimi said...

salam kak mira,
2008 and 2009 sy punye pcb potong bt sy x layak kene income tax
but in 2010 sy lyk kene income tax
so sy br nk declare 2010, fr 2008 and 2009 sy kene declare gaks?
trima kasih...

hafiz said...

salam mira,
if bayar after 30april 2011 for baki cukai kna bayar, kene interest tak?
boley buat bayaran selepas 30april x?

mummymer said...

Hi Desmond...

to pay your balance of tax payable, you need to settle the payment on or before 30 April 2011. Further delay of payment, LHDN may impose a penalty.. range from 5% to 15%..

2) you love to talk about penalty yer... heheh.. ok, in the event that you could not pay the total amount, you may ask the Collection unit to issue you with CP38 - instalment scheme. Instalment scheme, must first need to be approved by LHDN.. :)

Salam Mimi..

mimi kene declare income from the first year mimi ade tax reference no.. etc. SG 12345678-00(0).. most probably in your case from 2010 onwards.. :)

salam Hafiz..
kalau bayar lepas 30 april, nasib tak baik kene penalty :).. so one of the way, you may request CP38 untuk bayar secara instalment from Collection Unit...

Thanks everyone
Amira

desmond said...

hi mira,
thnx fr the reply..
tht 5% to 15% penalty is fr mnthly interst or at only once?

thnx fr helpng

mummymer said...

Hi Desmond..

5% -- not from the interest, from the total tax outstanding .. ex. if ur outstanding tax is RM1000 and if u dint settle within 30 days, the amount would be (5%xRM1000)+RM1000, the longer you didnt pay, the more difficult the calculation is.. i dont think u want to know kan :)

Thanks
Mira

hafiz said...

salam mira,
thnx fr the reply..
nak tanye pasal e-bayaran laks boley tak?
sy ad 2 soklan:
1)ap difference between 'Bayaran Ansuran Cukai Individu' dgn 'Bayaran Cukai Pendapatan (tidak termasuk skim ansuran)

2)sebab kedua2 nie, kena letak no./bil ansuran 01 hingga 99.. if nak wat one time payment pilih yang maner yer? (jenis bayaran and No/Bil Ansuran?)

pls reply :)

desmond said...

hi mira,
thnx a lot fr the hlp :)
lckly hv u since lhdn line alwys bsy :P

Anonymous said...

Salam Kak Mira,
Sy dah habis google dah nak cari jawapan n sy hope Kak Mira boleh tolong sy.

Sy nak tanya macam mana kalau sy ada dua EA form dr 2 different company. 1st is my principal company yg bayar my basic salary+traveling allowance to the clients office. 2nd is my client yg bayar my traveling allowance+other allowance monthly secara fixed. so nanti masa sy nak isi kat part yg 'PENGGAJIAN' tu sy total up dua2 gaji ke?

btw boleh ke JUMLAH ELAUN YANG DIKECUALIKAN CUKAI tu dari kedua2 company tolak dr gaji sy lebih dari 6000? maksud sy cth,company principal stated sy ade Elaun yg dikecualikan cukai sebanyak 2400 dan company ke2 stated sy ada elaun yg dikecualikan cukai sebanyak 6000. kat situ dh total up 8400. boleh ke?

Really hope u can helps. Thank u very much. :-)

-IEFA-

Em's Family said...

Salam Iefa

kak mira jawab dengan ringkas yer..

yes, total up both employment income and derive your total income...

secondly, yang dikecualikan cukai tu.. kalau u have both employment, dikecualikan cukai rm6000 saje, so what you have to do, ur exemption sampai rm6k saje.. more than that dah kene brought to tax..

hope it helps :)

kak mira

Anonymous said...

Salam Kak Mira,

Thank u very much.. rse sy dah tau general idea camne nk key in. thnks :)

btw kalau sy amek key in satu income je boleh ke since the second income(allowances) tu die xde tolak pcb pun. ke xboleh nnt sy kantoi gak? heee :D

thx.
-Iefa-

Em's Family said...

tak boleh.. nanti kene tangkap kang :D

Faqihuddin said...

salam kak, saya 1st time nk buat e-filing tahun ni... saye nk tanye, kat bahagian mane nk claim yg 6% GST tu eh? mintak bg tunjuk ajar.... tq

Faqihuddin said...

salam kak... saye 1st time nk buat e-filing tahun ni.. saye nk tanye mcm mane nk claim yg 6% GST tu ek? mintak tunjuk ajar..... tq

Em's Family said...

nak claim ape yer.. kalau dalam our tax return, tak de lagi rasenyer, even dekat Malaysia, our govt is working towars GST..

Wanabe PJ said...

Salam..Kak Mira..

Nak tanya cikit. Macam saya baru buka e-filling. Dan saya start bekerja pd bulan 9/2011. So, untuk EA 2011 saya dikira dr bulan 9/2011-12/2011.

Saya ada insuran nyawa dan byrn broadband yang saya sudah simpan dan langgan bulan2 semasa saya bekerja secara kontrak di syarikat lama lagi. Oleh itu, saya nak tanya adakah saya perlu isi jumlah insuran yg saya byr setahun mulai Januari 20122 ataupun mulai tarikh saya mula bekerja 9/2011..

Harap membantu..

Em's Family said...

salam ..

berita baik, u boleh claim dari january 2012, tak payah prorate ok... so nanti kalau ade refund boleh share sekali la yer.. :)

Lu'lu said...

saye bru keja setaun..taun lpas x kena pcb..potongan cukai berjadual.jd x heran la..taun ni..bile rase gji de hlg ckit..nak r tau..mne pg. skg ni..sbgai org yg bru cm sye..pe lgkh pertme sye kna buat..nk kna kol spae2 ke..atau pg lhdn ke..bwk ea form ke..cmne..sye de kereta jerk

Lu'lu said...

cmne nk wat first step please

optyx ploy said...

Salam Kak Mira,

Saya nak tanya, pada taun 2012 saya tukar kerje. So meaning saya ada dua company and based on 2 nombor majikan. Bila saya nak declare, nombor majikan yg mana satu saya nak guna? Sbb most of my income dtg dri majikan lama. Saya agak keliru sbb sbelum ni tak pernah tukar keje..huhuh

trima kasih

Chikugunya said...

Salam kak mira,

Saya nk bertanya berkenaan situasi saya yg bekerja di luar negara tetapi gaji saya dibayar di malaysia (Maybank) kerana company based di Malaysia.
Sepanjang tahun 2012 sy bekerja disana, so mcm mna sy nk mendapat pelepasan cukai tersebut??

Wan Amira said...

@Lu'lu just pergi LHDN dan mintak diregisterkan.. bawa Form EA dan segala resit yang hendak diclaim

@optyx ploy
guna nombor majikan yang terakhir. :)

@Chikigunya first of all, sebelum pindah keje di overseas, u have to make sure that the Company has filed Form CP21 (Leaver's Form) for you (or you ada jumpe officer to submit the Leaver's Form. and by now you should have received Tax Clearance Form indicated balance of tax to be paid / or your tax is now cleared, and by now again, kalau ada kene bayar, u dah patut bayar. :)

HOWEVER

if the above has not been done, please ensure it is done accordingly. Note: Leaver's Form will only be filed if you are leaving Malaysia for more than 3 months, else IRB has a strong argument that your income is incidental to Malaysia employment.

But once again, my questions- how long you are there in overseas? why you are there? are you being seconded by host company dekat sane and now you are deemed to be employed by overseas company? or Malaysian company sent you to monitor the work there?

To answer the above, (ur HR or Tax people in your company or tax agent (if there is one) should be able to help you as this is not a straight answer to say that you are exempted from tax in Malaysia even though you are exercising employment in overseas. Bear in mind, at the same time, subject to host country rules, you have an obligation to file your tax return at host country.

Payroll arrangement, i mean where your salary is being paid is not relevant to determine your taxability, however, most of the cases, the taxing point is where you exerising your employment.

i didnt give you a good answer sebab banyak soalan nak kene tanye .. :)

anyway, i have been doing this for many years and your case memang i banyak handle, and giving advise to this kind of cases, adalah sampai 4-6 pages hehe..

Rosmawati Rodzali said...

As salam....
saya nak tanya, saya diminta kemukakan 6 item...semua ada kecuali penyata pinjaman perumahan kerajaan...start thn 2008 bahagian pinjaman xhantar lagi penyata. saya pun xsibuk nak print...tiba2 LHDN minta yang thn 2009...bila diteliti balik rupanya kalau nak pelepasan mesti surat pjanjian tu ditandatangai thn 2009...saya punya 2008.saya ingatkan tahun kita mula bayar...itu pun saya mula bayar 2010...tsilap faham...macam mana ye?salinan dokumen pjanjian tu ada....huhuhu...sedey ni...nak pos ke mana resit2 ni?ke main office ke g hantar yang terdekat jer?

 

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