Sudahkah anda e-Hasil? (e-Fail Cukai/e-File Tax)

Pajamaworkers or pajama enterprise's owners, including bloggers, internet marketers, freelance writers, paid surfers etc. in Malaysia who have made some earnings during any period of last year (2006), according Lembaga Hasil Dalam Negeri (LHDN, ie. Inland Revenue Board (IRB)), would fall under the category of "Individual with income from business source" and thus have to file a B form by or before 30 JUN 2007 (TOMORROW!) instead of BE form (for "Individual with income from non business source (e.g. employment) ") about two months earlier) to LHDN.

The law is strict and the penalties for failing to filing ("FAIL to FILE") your taxable income is severe, per the Income Tax Act 1967 with the following related excerpts:

114. (1) Any person who willfully and with intent to evade or assist any other person to evade tax-

1. omits from a return made under this Act any income which should be included;
   
   
2. makes a false statement or entry in a return made under this Act;
   
   
3. gives a false answer (orally or in writing) to a question asked or request for information made in pursuance of this Act;
   
   
4. prepares or maintains or authorizes the preparation or maintenance of false books of account or other false records;
   
   
5. falsifies or authorizes the falsification of books of account or other records; or
   
   
6. makes use or authorizes the use of any fraud, art or contrivance,

shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than one thousand ringgit and not more than twenty thousand ringgit or to imprisonment for a term not exceeding three years or to both, and shall pay a special penalty of treble the amount of tax which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected.

For last minute folks (like me), sweat not:-

• Despite several mishaps, incidents, difficulties etc., LHDN has been working hard to make the filing process easier for Malaysians, including the latest introduction of e-Hasil or e-Filing service for individual taxpayers beginning 2004, which happens to be one of the top-10 government electronic services being used by Malaysians today -- and of course, including improving the e-Hasil system itself despite recurring security flaws as reported at WhattaHack (on 7 APR 2007 and later reportedly resolved on 16 APR 2007), hence the popular negative grading of "e-FAILed for LHDN's e-FILE" to make it "Easy, Safe & Accurate". Many users of e-Hasil have also reported some noticed improvements (eg. by Sahaban.com's Gaman on his last-minute e-filing experience and a review by chentong of FinancialPlanningMalaysia.com by despite many more improvements being desired for and some funny incidents regarding spelling (eg. Ranhill — as R for Rumah, A for Ayam, N for Nangka, H for Holland, I for Itik, L for Lain Lain.) and LHDN's suggestive wording for a male e-filer to "Tambah Isteri" (add a wife).
  
  
• LHDN's offices will be opened until 8 pm tomorrow, 30 JUNE 2006.
  
  
• If you've missed the deadline for getting the e-Filing PIN via e-mail/fax/mail, you may simply pickup a phone and contact LHDN (dial 1-300-88-3010 -- NOT TOLL FREE although noted such on its website, but at a local call rate for TM fixed phone line) to get the in PIN in just minutes -- the easiest way if you'd ask me (instead of email/fax or going to the LHDN branches themselves).
  

After you have completed your due responsibility of e-filing, tax-filers are welcome to fill out and submit a survey form to LHDN to "further improve the quality of services rendered."

Be a good citizen -- a responsible good pajama worker, okay?

LHDN's SHORTCUTs:-

• e-Hasil in Bahasa Melayu (e.hasil.org.my)
  
• e-Hasil in English
• Budget 2007
• Report tax evasion
• To pay for your income tax (e-Bayaran): FPX, CIMB or Public Bank
  
• Forms & guidebooks (if you still prefer the manual way)
• EPSEM (Coming soon?)
• To submit a complaint or enquiry to LHDN.
• Datuk Mohd Nor Khalid's (aka LAT) Illustrations regarding LHDN
  

Happy e-Filing!