TAX267 INFOGRAFHIC VIDEO (GROUP 6)

By zahrahadi0109 | Updated: July 6, 2025, 11:43 a.m.

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TAX 267
INFORGRAPHIC            VIDEO
GROUP PROJECT
GROUP 6
GROUP MEMBERS
MOHAMAD AKIF BIN YUSOP
MOHAMAD HAZIM BIN RADZI
20238822408
2023436934
202388682
MOHAMAD AMMAR FAWWAZ BIN MOHAMAD FAIZ
2023623732
FATIMAH AZZAHRA BINTI AHMADUL HADI
2023480222
MOHAMAD NOORFARIDZAL BIN AZMI
2023889682
 He is the owner of Daddi's Event Enterprise, which offers top-tier event management  services. Hamdi has 2 employees Zahidi and Azri. Monthly Tax  Deduction (MTD) for the employees is RM84.85 and RM168.65 respectively. Additionally, Hamdi remittance to (IRBM) is done on 20th of the following month
Meet Hamdi!
Previously Hamdi sent form B income tax for the YA 2023 and it was discovered that Hamdi had failed to report rental income of RM24,000 resulting in additional assessment.
Hamdi intends to fine an appeal. However, despite this, he plan on taking vacation abroad before paying his outstanding amount of additional tax.
1. Underpayment of MTD
- Under S.107 of the Income Tax Act 1967 employers are obligated to deducted MTD from their employees monthly salary.
- Total amount of MTD of the year for Zahidi and Azri is RM1,000 and RM2,000.

Explain 2 MTD related offences commited by Hamdi as an employer
 a. 
2. Late remittance 
- Hamdi should remit to (IRB) not later than 15th day.
- Fine RM200-RM20,000 or imprisonment up to 6 months or both.
b.
Discuss how Hamdi can fine an appeal for undeclared rental income.
If he missed the deadline file form N
Wait for LHDN review
- If LHDN doesn't solve the issue internally, he may refer to Special Commissioners of Income Tax
Possible outcome 
- Appeal allowed: Assessment is revised or withdrawn.
- Appeal dismssed: Original assessment stand
Submit the appeal to the branch of LHDN that issued the assessment
- Deadline within 30 days.
2
3
4
5
1
File form Q (notice of appeal )
The Inland Revenue Board Of Malaysia has the authority to request a travel restriction through the Director General of Immigration under the Income Tax Act 1967 S.104. This means that LHDN can bar Mr. Hamdi from leaving the country. However, if this restriction hasn't been issued yet Mr. Hamdi may be able to leave, although this could result in fine RM200-RM2,000 or imprisonment not more               than 6 months or both. 
Discuss any possibilities regarding Hamdi's plan to travel abroad before paying his additional tax
c.

TAX267 INFOGRAFHIC VIDEO (GROUP 6)

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