Infographic Video - Aishah

By qamaarinazulkifli | Updated: July 3, 2024, 1:10 p.m.

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Meet
like you, she’s
Aishah
a Malaysian citizen who resides in Kuala Lumpur and work as a freelancer graphic designer.
her tax filing due to inconsistencies her reported income and deductions.
Aishah struggles with 
?
?
?
subjected to additional assessment by the IRBM.
As a result, Aishah finds herself 
A notice of additional assessment (Form JA) for the year of assessment (YA) 2022 was issued to her on 1 September 2022
A
According to IRBM's adjustments, she discovered that RM10,000 had been rejected for business related entertainment expenses. 
She submitted an appeal against the assessment on 15 September 2023
B
C
Oh my, what should I do now? 
The deadline for the payment of additional tax is specified on the notice of assessment within 30 days which is on 1 October 2023.
Aishah is still required to pay the additional assessment even though the result of the appeal has not yet been made.
Fine [S 112(1)]
A
not less than RM1,000 nor more than 20,000 ringgit, or both or imprisonment for a maximum of 6 months. 
Penalty [S 112 (3)]
A penalty is three times the amount of tax paid. 
B
Failure to furnish return or give notice of chargeability [s 77(1), s 77A (1) or s 77(3)
Oh
no!
This will happen if she refuses to pay additional tax on time.
...
...
...
Since Aishah paid her additional and appeal for relief, Aishah will not require to pay the extra 10% penalty.
Income Tax Payable (Actual)
Less: Entertainment Expenses

Total amount owed to the IRBM
RM 
30,000
(10,000)

20,000
The calculation of the total amount owed to the IRBM
is
Look how happy
Aishah
Wow!

Infographic Video - Aishah

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