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Explanatory Notes BE2019 4

This document provides explanatory notes to assist individuals who are resident in Malaysia in completing their Form BE tax return for Year of Assessment 2019. It explains that married individuals filing a joint return must each fill out either Form B, BT, or BE depending on their circumstances. It lists the working sheets that must be submitted for tax refund claims and provides information on where to find additional working sheets, appendices and guides. It also specifies record keeping requirements and provides basic instructions for completing parts of the Form BE tax return.

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96 views1 page

Explanatory Notes BE2019 4

This document provides explanatory notes to assist individuals who are resident in Malaysia in completing their Form BE tax return for Year of Assessment 2019. It explains that married individuals filing a joint return must each fill out either Form B, BT, or BE depending on their circumstances. It lists the working sheets that must be submitted for tax refund claims and provides information on where to find additional working sheets, appendices and guides. It also specifies record keeping requirements and provides basic instructions for completing parts of the Form BE tax return.

Uploaded by

agewisdom
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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This Explanatory Notes is provided to assist an individual who is resident in Malaysia in accordance with the

provision of section 7 of Income Tax Act (ITA 1967) or deemed to be resident under subsection 7(1B) of the
same Act, in completing the Form BE for Year of Assessment 2019. Please read this with care so that the
return form and declarations made therein for Year of Assessment 2019 are true, complete and correct.
In the case of a married individual who elects for joint assessment either in the name of husband or wife and
has total income to be aggregated, both the husband and wife are each required to fill out separately whether:
(a) Form B (individual who carries on business); or
(b) Form BT * (knowledge worker or expert worker approved by the Minister); or
(c) Form BE (individual who does not carry on business)

* For further information, please refer to. P.U. (A) 344/2010 regarding knowledge workers, and P.U. (A) 151/2012
on The Returning Expert Programme at the Official Portal of Lembaga Hasil Dalam Negeri Malaysia
(LHDNM).
All records, working sheets and documents need not be enclosed when submitting the Form BE EXCEPT for
the purpose of tax refund, in which case the following working sheet(s) is / are required to be submitted:
(i) Working Sheet HK-6 pertaining to the claim for section 110 tax deduction (others); and
(ii) Working Sheet HK-8 / HK-9 (if relevant) relating to the tax deducted in the foreign country.

Working sheets, appendices and other information are available at the LHDNM Official Portal:
http://www.hasil.gov.my > Forms > Download Forms > Individual > Computation Guide & Other Information.

All records, documents and working sheets used in the computation must be kept for a period of seven (7)
years after the end of the year in which the return form is furnished to the Director General of Inland Revenue,
for future reference and inspection if required.

Please complete all relevant items in BLOCK LETTERS and use black ink pen. Leave the item(s) blank if not
applicable.

BASIC PARTICULARS
1-4 Fill in relevant information only. For the item ‘Income tax no.’, enter SG or OG followed by the income
tax number in the box provided.
Example: For income tax no. SG 10234567080

Income tax no. SG 10234567080

5 Passport no. registered Enter the last passport number filed with LHDNM prior to the current passport.
with LHDNM

PART A PARTICULARS OF INDIVIDUAL


A1 Citizen Enter ‘MY’ for citizen of Malaysia. If not a citizen of Malaysia, please refer to
the country code provided on page 21 of this explanatory notes or Appendix E.
A2 Gender Enter ‘1’ for male or ‘2’ for female.

A3 Date of birth Enter the date of birth according to the sequence: day, month and year.
A4 Status as at Enter ‘1’ for single; ‘2’ for married; ‘3’ for divorcee / widow / widower or ‘4’ for
31-12-2019 deceased.
A5 Date of marriage / If the marriage / separation in accordance with any law or demise occurred
divorce / demise in the current year, enter the date according to the sequence: day, month and
year.

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