Tax267 Infographic video

By muhammadajwad79 | Updated: July 6, 2025, 7:49 a.m.

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Tax 267
Infographic Video
Muhammad Darwish Irfan Bin Masnizam
2023461994
Adam Fareez Bin Khairu Niza
2023865756
Muhammad Ajwad BIn Ruslan
2023439208
Ahmad A'qil Bin Muhammad 
2023252594
Prepared By
MTD compliance and tax  appeal procedures
Responsible and Offences for Employers in Malaysia
This is Mr Hamdi, Owner of Daddi's Event Enterprise
Which offer top tier event management services
Zahidi
Employees
Deduction as per table of MTD (per month)
MTD paid by employer for the YA 2024
=RM84.85
=RM1000
20TH of the following month
Remittance to the IRBM
Azri
RM168.65 per month
RM2000
Previously, Hamdi sent Form B for income tax for YA 2023 on 12 june 2024. However, on 31 August 2024 (form JA), during a desk audit, it was discovered that Hamdi had failed to report rental income of Rm24,000 resulting in additional asssessment
What are MTD- related offenses committed by Hamdi as an employer
Hamdi underpaid MTD for both  employess
Incorrect amount of MTD payment 
Hamdi should deducted RM84.85 per month for Zahidi and RM168.65 per month for Azri
But the total annual MTD that paid by him to LHDN for YA2024 was RM1000 for Zahidi and RM2000 for Azri
Which is not similar with the actual monthly deductions as per Table of MTD resulting to under-deductions or incorrect application of MTD rates
Failed to deduct MTD on time
Hamdi as an employer must deduct MTD from his employee's salaries and remit to LHDN on every 15th of the following month. 
Besides, he has commits an offense under Section 107 of the income Tax Act  1967 since he failed to MTD on time
So, He is liable to be fine in between Rm200 to Rm20,000 or imprisonment up to 6 month or both
How Hamdi can file an appeal for undeclared rental income for Ya 2023
Hamdi needs to file an appeal against the additional assessment using Form Q
In case Hamdi needs more time for an appeal, he can apply for an extension using Form N with supporting reasons
The Form Q should be submitted to LHDN within 30 days from the date of the notice of additional assessment which is Form JA
Section 99 of income Tax 1967 would handle the appeal process
To travel abroad before paying his additional tax
What is the possibilities regarding Hamdi's plan
If taxpayer still owes an outstanding taxes, IRBM has an authority to stop them from leaving Malaysia under Section 104 of Income Tax 1967
Hamdi maybe barred from travelling abroad until the is paid since he still has an outstanding tax liability. If he manage to leave, he would face the legal action and penalties upon his return and the unpaid tax would still be owed to the government
A Travel Restriction Order may be issued by IRBM through the Immigration Department
IN CONCLUSION
To prevent legal action or travel issues, it is advisable for Hamdi to pay the remaining tax or work out with IRBM before departing abroad
That's all from us

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