Tax267: Infographic Video

By nurfasihahfaseh | Updated: July 9, 2025, 7:34 a.m.

Slideshow Video

Embed code

Select a size, the embed code changes based on your selection.

_abc Powtoon Transcript

Hi, I'm
Hamdi
Hamdi is the owner of Daddi's Event Enterprise. Zahidi and Azri are employees.
Hi, I'm
Zahidi
Hi, I'm
Azri
Hamdi deducted MTD wrongly for his employees and late payment of MTD to Inland Revenue Board of Malaysia
What is the 2 offences related to MTD commited by Hamdi as an employer ?
1) Incorrect Deduction of MTD 
Hamdi failed to deduct correct amount of MTD for Zahidi and Azri based on Monthly Tax Deduction (MTD) schedule issued by LHDN
2)Late or Non Payment of MTD to Inland Revenue Board Malaysia(IRBM)
Although the remmitance is stated as 20th of the following year but there is no proof Hamdi pay the MTD to IRBM on time.
1) Incorrect Deduction of MTD 
Hamdi failed to deduct correct amount of MTD for Zahidi and Azri based on Monthly Tax Deduction (MTD) schedule issued by LHDN
2)Late or Non Payment of MTD to Inland Revenue Board Malaysia(IRBM)
Although the remmitance is stated as 20th of the following year but there is no proof Hamdi pay the MTD to IRBM on time.
On 31 August 2024 (Form JA) desk audit discovered Hamdi failed to report rental income of RM24,000,
?
?
?
How Hamdi can file an appeal for undeclared rental income for YA 2023 ?
How can I file an appeal for undeclared rental income 
Hamdi has the right to file an appeal againts deemed of assesment or additional assesment
Hamdi need to submit Form Q. For the year 2023 appeal has to be done via submission of 4 copies of form Q that stated:
1)The detailed ground of appeal
2)Issues to be trial, date and amount of tax payable as stated in form JA
3)Relevant documents that related 
4)It must be signed by director of company or Hamdi
Hamdi
intends to vacation abroad before paying his outstanding amount of additional tax
Do Hamdi has any possibilities if he plan to travel abroad before paying his 
additional tax ?
Is there a risk if i travel abroad before paying my additional tax?
Yes ! you have the possibilities.
First, Under Section 104 of ITA 1967 the Director has the authority to stop a taxpayer from leaving the country if still have outstanding tax.
And, any certificates of identity, passport, exit permit or travel documents is seized unless all debts, tax or payment is due settled
Look how sad is Hamdi 
Thank You

Tax267: Infographic Video

Copy this link to share with friends and colleagues:

WELCOME TO POWTOON!