Personal income tax that workers need to report FORM BE

Personal income tax that workers need to report FORM BE

Form BE:
is required for individuals who only have employment income and no other business income.
If you have no business income and your income comes from other sources such as rental, employment, royalties, etc.,
you need to file Form BE.

Do non-Malaysian citizens need to file Form BE?
If you have been residing in Malaysia for more than 182 days (tax resident of Malaysia) and only have employment income,
then you need to file Form BE.

If I have paid PCB (Pay As You Earn), do I still need to file Form BE?
Even if you have paid PCB, you still need to file Form BE to report your total income and other sources of income,
as well as to report various deductible expenses.

Do I need to file Form BE if I have received Form EA from the company?
Yes, you do. Form EA is simply a salary detail provided by the company to the employee,
and employees are required to file Form BE based on the information provided in Form EA.

What happens if I don't file?
If discovered, you may face the following penalties: a fine ranging from RM200 to RM20,000;
or imprisonment for a term not exceeding 6 months; or both.

All terms are subject to LHDN's approval