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CYBERJAYA: A new operation guideline on the procedure for the submission of Amended Return Form (BNT) has been uploaded into the Inland Revenue Board official portal.
IRB in a statement today said that the document can be accessed and downloaded via www.hasil.gov.my or http://lampiran2.hasil.gov.my/pdf/pdfam/GPO_4_2019_dwi.pdf.
“This new guideline supersedes the Operation Guideline No. 3 Year 2019 issued in April,” the statement said.
The board said that Section 77B of the Income Tax Act 1967 (ACP) and section 30B of the Petroleum (Income Tax) Act 1967 (APCP) allows tax payers to make their own amendment on the information or assessment in Return Form (BN) and Petroleum Return Form (BNP) submitted together with BNT.
However, the statement said that amendment via BNT is not allowed if the IRB Director General has made amended assessment under the provisions of Section 91 ACP in the period of six months after the date set for the submission of BN, or Section 39 APCP.
“Amendment through BNT can only be made once in one assessment year,” said the IRB.
Completed BNT can be submitted via e-Filing for company tax payers only or by submitting downloaded and printed BNT form to respective IRB branch. — Bernama
