𝐌𝐚𝐝𝐞 𝐚 𝐌𝐢𝐬𝐭𝐚𝐤𝐞 𝐨𝐧 𝐘𝐨𝐮𝐫 𝐓𝐚𝐱 𝐑𝐞𝐭𝐮𝐫𝐧? 𝐇𝐞𝐫𝐞’𝐬 𝐇𝐨𝐰 𝐭𝐨 𝐅𝐢𝐱 𝐈𝐭!

How to correct errors in a submitted tax return?

You can still make amendments—whether it’s before or after the submission deadline!
Overreported? Underreported? Missed something? There’s a solution for every case!

Amendments WITHIN the Submission Period of the Income Tax Return Form / e-Filing

Eligible Individuals:

• All individual taxpayers
• Individuals with no business income (Form BE)
• Individuals with business income (Form B)

Types of Amendments Allowed:

• Overreported income
• Underreported: tax reliefs, tax refunds, donations, capital allowances (e-B), and other expenses

Submission Methods:
Form BE (No Business Income):

• Online submission via e-Permohonan Pindaan BE
• Supporting documents required
• Available from 1 April every year

Form B (With Business Income) and Others:

• Manual submission to the IRB branch
• Required documents: Amendment request letter, Completed BNCP form copy, Proof of income, Supporting documents for all relevant reliefs and refunds
• Deadline: On or before the official tax filing deadline

Amendments after the submission period of the Income Tax Return Form/e-filing

1. Corrections That Reduce Tax Payable
e.g., overreported income, underclaimed reliefs/donations/expenses

• Eligible for all individual taxpayers
• Manual submission to the IRB branch
• No deadline — can be submitted any time after the filing due date
• Same supporting documents required as above

2. Corrections That Increase Tax Payable
e.g., underreported income, excessive claims on refunds/donations/expenses

• Submit revised tax return within 6 months from the tax filing deadline
• After 6 months, manual submission is required with complete supporting documents
• Same documentation applies: Amendment request letter, Completed BNCP copy, Proof of income, Documents supporting claimed reliefs and expenses

**Last Updated on 16.07.2025