With effective from 1 April 2021, the e-application for amended Form BE can be accessed through e-filing system.

Who are eligible for application for amended?

  1. A taxpayer who has over declared income
  2. A taxpayer who has under claimed the tax reliefs

(Both situation resulting in reduced assessment)

 

What is the T&C for amended?

  • The original income tax return form is submitted via e-filing (e-BE form)
  • The e-Be was submitted within the submission deadline (not a late submission)
  • e-Application for amended BE can only be submitted once within a year of assessment
  • Supporting documents need to be uploaded using the format required in the column provided

 

Steps for e-Application for amended BE

1. Log in to the IRB’s e-filing as follow:

https://mytax.hasil.gov.my/

2. Click on e-filing, then choose e-Application for Amended BE

 

Attention!!

  • The format for supporting documents to be uploaded (.PDF / .TIF/ .JPG / .PNG), and must less than 2MB
  • The amendment is subject to the IRB tax audit prior to issuance of Notice of Reduced Assessment (Form JR)