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?
- A taxpayer who has over declared income
- 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:
2. Click on e-filing, then choose e-Application for Amended BE
- 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)