Return
Section 77
of Income Tax Act 1967
Income Tax Form (Form B) will be issued to individuals registered with IRB. Individuals are required to compute their own tax payable in accordance with the provisions of the law and submit the completed Income Tax Form for a year of assessment stating income and tax payable to IRB within four (4) months after the basis period for a year of assessment i.e. by 30 April of the following year.
For example:
|
Basis Period |
Y/A |
Due Date for Return |
|
01.01.2004 to 31.12.2004 |
2004 |
30.04.2005 |
|
01.01.2005 to 31.12.2005 |
2005 |
30.04.2006 |
|
01.01.2006 to 31.12.2006 |
2006 |
30.04.2007 |
Source : Inland Revenue Board, Malaysia
