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It explains how taxpayers can currently file electronically, how amendments are handled, and what additional tax may be imposed when revised returns are submitted after the due date. 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Where there is a need to revise the tax return subsequent to the submission, the general norm is to notify the Malaysian Inland Revenue Board (MIRB) of the amendment. There is no specific form or template to use.  \nMajor changes in practice  \nThe amended tax return form has now been introduced following the introduction of Section 77B of the Malaysian Income Tax Act (MITA), 1967. The said section will now impose an increase in tax or additional tax on the chargeable income of an individual as a result of the amendment made. Aligned to the said legislation, the new amended tax return will facilitate the calculation of the tax or additional tax more expeditiously.  \nIncrease in tax / penalty  \nThe tax or additional tax payable is as follows:  \n(a) if the amended return is furnished within a period of sixty (60) days after the due date specified in subsection 77(1) or 77a(1) of the MITA, the tax or additional tax shall be increased by a sum equal to 10% of the amount of such tax or additional tax; or  \n(b) if the amended return is furnished after the period of sixty (60) days from the due date specified in subsection 77(1) or 77a(1) of the MITA, but not later than six months from that date, the tax or additional tax payable shall be increased by a sum determined in accordance with the following formula:  \nB + [(A + B) x 5%]  \nWhere:  \nA is the amount of such tax payable or additional tax payable; and  \nB is 10% of the amount of such tax payable or additional tax payable (A x 10%) and the amount of the increased shall constitute part of the amount of tax or additional tax payable  \nDeloitte’s View  \nTax payers should exercise due care in the initial submission of the tax return to avoid the additional tax to be imposed on subsequent amendments.  \nPeople to Contact  \nIf you have any questions concerning the issues in this GES NewsFlash, please contact one of the tax professionals as follows:  \nAng Weina  \nTel: +603 7712 5143  \nMichelle Lai  \nTel: +603 7712 5175  \nSze Tho Wai Leng  \nTel: +603 7712 5219  \nThis NewsFlash information is also included in our bi-weekly GES newsletter, Global InSight, which you will receive directly if you are on the central distribution list.  \nIf you are not on the central distribution list and received this communication by some other means, you can follow these few simple steps to be added to the central distribution list.  \n‒ [Go to the](Go to the Deloitte Subscriptions Page on Deloitte.com)[ ](Go to the Deloitte Subscriptions Page on Deloitte.com)[Deloitte Subscriptions Page](Go to the Deloitte Subscriptions Page on Deloitte.com)[ on Deloitte.com](Go to the Deloitte Subscriptions Page on Deloitte.com)  \n‒ Make sure that under Step 1 you select “Tax” and “Global Employer Services”  \n‒ Under Step 2, select “Global Insight”  \n‒ Under Step 3, fill out your contact information and click “Save my profile”  \nBe sure to visit us [at our Web site:](at our Web site: www.deloitte.com/tax)[ www.deloitte.com/tax](at our Web site: www.deloitte.com/tax)  \nIf you require information about doing business in a specific country, including individual tax considerations, please log on to [www.deloittetaxguides.com](www.deloittetaxguides.com) and select the countries of interest. In addition to detailed guides, there are at-a-glance summaries contained in the Snapshot series section.  \nBack to Top  \nHome | Security | Legal | Privacy  \n1633 Broadway  \nNew York, NY 10019 – 6754  \nUnited States  \n© 2010 Deloitte Touche Tohmatsu.  \nDeloitte refers to one or more Deloitte Touche Tohmatsu, a Swiss Verein, and its network of member firms, each of which ","cbCaim3kYVWj6JJP","https://ap.wps.com/l/cbCaim3kYVWj6JJP","pdf",45566,"English","# Background\n# Major changes in practice\n# Increase in tax / penalty\n# Deloitte’s View\n# People to Contact","[{\"question\":\"What change introduces the amended tax return form in Malaysia?\",\"answer\":\"The amended tax return form was introduced following the introduction of Section 77B of the Malaysian Income Tax Act (MITA), 1967.\"},{\"question\":\"How is the additional tax calculated for amended returns filed within 60 days after the due date?\",\"answer\":\"If the amended return is furnished within 60 days after the due date, the tax or additional tax is increased by an amount equal to 10% of that tax.\"},{\"question\":\"What happens if the amended return is filed after 60 days but within six months?\",\"answer\":\"If furnished after 60 days but not later than six months from the due date, the increased amount follows the formula B + [(A + B) x 5%].\"}]","Malaysia – Newly Introduced Amended Tax Return Form - August 6, 2010 | PDF",1789791050]