LEMBAGA HASIL DALAM NEGERI MALAYSIA Form YEAR OF ASSESSMENT

RETURN FORM OF AN INDIVIDUAL

(RESIDENT WHO DOES NOT CARRY ON BUSINESS)
UNDER SECTION 77 OF THE INCOME TAX ACT 1967
BE 2022
CP4B – Pin. 2022
This form is prescribed under section 152 of the Income Tax Act 1967

COMPLETE THE FOLLOWING ITEMS

Name :

Identification / passport no.* :

( * Delete whichever is not relevant )

Tax Identification No. (TIN) :

Correspondence address :

Postcode City

State

FORM BE 2022
RESIDENT INDIVIDUAL WHO DOES NOT CARRY ON BUSINESS

IMPORTANT REMINDER
1) Due date to furnish this form and pay tax or balance of tax payable: 30 April 2023
2) Submission through e-Filing (e-BE) can be made via https://mytax.hasil.gov.my.
3) Failure to furnish a return on or before the due date for submission:
- Penalty under subsection 112(3) of the Income Tax Act 1967 (ITA 1967) shall be imposed.
4) Failure to pay the tax or balance of tax payable on or before the due date for submission:
- An increase in tax of 10% under subsection 103(3) of the ITA 1967 shall be imposed.
5) Guidelines for completing this form:
a) Refer to the Explanatory Notes before filling up this form.
b) Complete all relevant items in BLOCK LETTERS and use black ink pen.
6) Method of payment for tax or balance of tax payable:
a) Payment by Bill Number
i.
Effective 1 January 2023, Bill Number will be the mandatory reference number for payment of tax or balance of tax payable. Bill Number
can be obtained as follows:
 e-Filing Acknowledgement Receipt for submission via e-Filing.
 Generate Bill Number at MyTax portal at https://mytax.hasil.gov.my > ezHasil services > e-Billing > Generate Bill if return form is
furnished manually.
 Printed on Notice of Asssement and letter of demands from LHDNM
ii. Payment using Bill Number can be made as follows:
 ByrHASiL service at https://byrhasil.hasil.gov.my
 LHDNM Payment Centre counter
 Appointed commercial banks by LHDNM – Information is available at https://www.hasil.gov.my.
iii. For payment purposes, please make sure the correct Bill Number is used. Taxpayers may print the payment slips and scan the QR code
on the payment slips as a reference when payment is made.
b) Payment by Tax Identification No. (TIN)
i. During the transition period, payment by TIN is still available as follows:
 ByrHASiL service at https://byrhasil.hasil.gov.my
 LHDNM Payment Centre counter
 Virtual Account number (VA) generated through e-TT at https://ett.hasil.gov.my.
 Appointed commercial banks by LHDNM – Information is available at https://www.hasil.gov.my.
 Pos Malaysia Berhad counter
ii. If payment is made over the bank counter or Pos Malaysia Berhad counter, write down the name, address, telephone number, TIN,
year of assessment, payment code 084 and number of installments on the reverse side of the financial instrument. Check the
payment receipt(s) before leaving the payment counter
7) Pursuant to section 89 of the ITA 1967, a change of address must be notified to LHDNM within 3 months of the change. Notification can be made:
a) Online by using e-Kemaskini Personal Profile through MyTax. Please access via https://mytax.hasil.gov.my; or
b) Using Form CP600B (Change of Address Notification Form) which can be obtained at the LHDNM Official Portal, https://www.hasil.gov.my.
8) For further information, please contact Hasil Care Line:- 03-89111000 (Local) / 603-89111100 (Overseas)

FOR OFFICE USE

Date received 1 Date received 2

 LEMBAGA HASIL DALAM NEGERI MALAYSIA Form YEAR OF ASSESSMENT
RETURN FORM OF AN INDIVIDUAL
( RESIDENT WHO DOES NOT CARRIES ON BUSINESS )
UNDER SECTION 77 OF THE INCOME TAX ACT 1967
BE 2022
CP4B – Pin. 2022
This form is prescribed under section 152 of the Income Tax Act 1967

BASIC PARTICULARS
1 Name (As per identification document)
2 Tax Identification No. (TIN) 3 Identification no.
4 Current passport no. 5 Passport no. registered with LHDNM
PART A: PARTICULARS OF INDIVIDUAL
Use country code 1 = Male 2 = Female
A1 Citizen (Enter ‘MY’ if Malaysian citizen)
A2 Gender
1 = Single 2 = Married
A3 Date of birth (dd/mm/yyyy) A4 Status as at 31-12-2022 3 = Divorcee / widow / widower 4 = Deceased
A5 Date of marriage / divorce / demise (dd/mm/yyyy)
1 = Joint in the name of husband 3 = Separate
A6 Type of assessment 2 = Joint in the name of wife 4 = Self whose spouse has no income, no source of income or has tax exempt income
5 = Self (Single / divorcee / widow / widower / deceased)

PART B: COMPUTATION OF INCOME TAX RM Sen

B1 Statutory income from sources of employment in Malaysia B1a Number of employment B1 .00
B2 Statutory income from sources of rents in Malaysia B2 .00
Statutory income from sources of interest, discounts, royalties, premiums, pensions, annuities, other periodical payments
B3
and other gains or profits pursuant to paragraph 43(1)(c) in Malaysia
B3 .00
Aggregate of other statutory income from sources outside Malaysia received in Malaysia effective from 01.07.2022
B4
(Amount from E4)
B4 .00
B5 AGGREGATE INCOME ( B1 + B2 + B3 + B4) B5 .00
B6 LESS: Approved investment under angel investor tax incentive (Restricted to B5) B6 .00
B7 TOTAL ( B5 – B6 ) [Enter ‘0’ if value is negative] B7 .00
B8 LESS: Approved donations / gifts / contributions (Amount from F8) B8 .00
B9 TOTAL INCOME (SELF) ( B7 – B8 ) [Enter ‘0’ if value is negative] B9 .00
TOTAL INCOME TRANSFERRED FROM HUSBAND / WIFE * FOR JOINT ASSESSMENT FROM SOURCES IN .00
B10 B10
MALAYSIA AND OUTSIDE MALAYSIA RECEIVED IN MALAYSIA EFFECTIVE FROM 01.07.2022
* Type of income transferred from HUSBAND / 1 = Carries on business
WIFE 2 = Does not carry on business
B11 AGGREGATE OF TOTAL INCOME ( B9 + B10 ) B11 .00
B12 Total relief (Amount from G22) B12 .00
B13 CHARGEABLE INCOME [ ( B9 – B12 ) or ( B11 – B12 ) ] [Enter ‘0’ if value is negative] B13 .00
INCOME FROM SOURCES OUTSIDE MALAYSIA RECEIVED IN MALAYSIA FOR THE PERIOD FROM 01.01.2022 - .00
B14 B14
30.06.2022
TOTAL INCOME TRANSFERRED FROM HUSBAND / WIFE * FOR JOINT ASSESSMENT FROM SOURCES OUTSIDE .00
B15 B15
MALAYSIA RECEIVED IN MALAYSIA FOR THE PERIOD FROM 01.01.2022 - 30.06.2022
B16 INCOME TAX COMPUTATION (Refer to the tax rate schedule provided at the LHDNM Official Portal, https://www.hasil.gov.my)
B16a Tax on the first (Amount from B24) 35,000 .00 B16a 600 .00
B16b Tax on the balance 10,500 .00 At rate 8 % B16b 840 .00
Tax on income from sources outside Malaysia received in
B16c
Malaysia for the period from 01.01.2022 - 30.06.2022 (B14 + B15)
25,000 .00 At rate 3 % B16c 750 .00
B17 TOTAL INCOME TAX ( B16a + B16b + B16c ) B17 2,190 .00
B18 LESS: Total rebate - Self .00 - Husband / wife .00
- Departure levy for umrah travel /
religious travel for other religions .00 No. of trips - Zakat and fitrah . B18 .
(Restricted to 2 trips in a lifetime)
B19 TOTAL TAX CHARGED ( B17 – B18 ) (Enter ‘0’ if value is negative) B19 .
B20 LESS : Section 110 tax deduction (others) B20 .
B21 Section 132 tax relief . Restricted
B21
to B19
Section 133 tax relief . .
B22 TAX PAYABLE [ B19 – ( B20 + B21 ) ] B22 .
B23 OR: TAX REPAYABLE [ ( B20 + B21 ) – B19 ] B23 .
B24 Payment made for 2022 income – SELF and HUSBAND / WIFE for joint assessment
- Monthly Tax Deductions (MTD) / Section 107D . - Self installments / CP500 . B24 .
B25 Balance of tax payable ( B22 – B24 ) / Tax paid in excess ( B24 – B22 ) B25 .
(Enter ‘X’ if tax paid in excess)

PART C: PARTICULARS OF HUSBAND / WIFE

C1 Name of husband / wife
(As per identification document)
C2 Identification no.
C3 Date of birth (dd/mm/yyyy) C4 Passport no.

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Name: …………………………………………………………………………………………………………………………….
Tax Identification No. (TIN): ………………………………………………………………………….….
.
………..…………………………….
PART D: OTHER PARTICULARS
D1 Telephone no. Handphone no. D2 E-mail
D3 Employer’s no. (complete item D4) E D4 Tax borne by employer 1 = Yes 2 = No
D5 Has financial account(s) at financial
1 = Yes 2 = No
institution(s) outside Malaysia
1 = Payment via bank account (Complete information in D7)
D6 Method of payment for tax refund
2 = Payment via DuitNow (Complete information in D8)
D7 Information of bank account D8 Information of DuitNow (As per registered with the bank)
D7a Name of bank D8a Indentification type (Self) 1 = Identification card 2 = Passport
D7b Bank account no. D8b Passport no. (If D8a = 2)
D9a Disposal of asset under the Real Property Gains 1 = Yes 2 = No 1 = Yes 2 = No
D9b Disposal declared to LHDNM
Tax Act 1976 (If ‘Yes’, also complete item D9b)
D10 Correspondence address

Postcode City
State

PART E: STATUTORY INCOME FROM SOURCES OUTSIDE MALAYSIA RECEIVED IN MALAYSIA EFFECTIVE FROM 01.07.2022
Enter the amount without sen.
Amount Of Tax Charged In The
Country Statutory Income
No. Type Of Income * Country Of Origin
(Use country code) (RM)
(RM)
E1
E2
E3
E4 TOTAL (Transfer this mount to B4)

*Type Of Income a) Employment b) Dividends c) Interests d) Discount e) Rents f) Royalties g) Premiums h) Other Income
PART F: DONATIONS / GIFTS / CONTRIBUTIONS
F1 Gift of money to the Government / State Government / local authority .00
F2a Gift of money to approved institutions / organisations / funds .00
F2b Gift of money for any sports activity approved by the Minister of Finance .00
Restricted to
F2c Gift of money or cost of contribution in kind for any project
of national interest approved by the Minister of Finance .00 10% of B5 F2 .00
F2d Gift of money in the form of wakaf to religious authority / religious body / public
university or gift of money in the form of endowment to public university .00
F3 Gift of artefacts / manuscripts / paintings to the Government or State Government .00
F4 Gift of money for the provision of library facilities or to libraries Restricted to 20,000 .00
F5 Gift of money or contribution in kind for the provision of facilities in public places for the benefit of disabled persons .00
F6 Gift of money / cost / value of gift of medical equipment to any healthcare facility approved by the Ministry of Health Restricted to 20,000 .00
F7 Gift of paintings to the National Art Gallery or any state art gallery .00
F8 Total approved donations / gifts / contributions [ F1 to F7 ] (Transfer this amount to B8) .00
PART G: RELIEF
G1 Individual and dependent relatives 9,000 .00
Medical treatment, special needs and carer expenses for parents
G2
(Medical condition certified by medical practitioner)
Restricted to 8,000 .00
G3 Basic supporting equipment for disabled self, spouse, child or parent Restricted to 6,000 .00
G4 Disabled individual Restricted to 6,000 .00
G5 Education fees (Self):
(i) Other than a degree at masters or doctorate level – Course of study in law, .00
accounting, islamic financing, tehcnical, vocational, industrial, scientific or technology Restricted to 7,000 .00
(ii) Degree at masters or doctorate level – Any course of study .00
(iii) Course of study undertaken for the purpose of upskilling or self-enhancement (restricted to 2,000) .00
G6 Medical expenses on:
(i) Serious diseases for self, spouse or child .00
(ii) Fertility treatment for self or spouse .00
(iii) Vaccination for self, spouse and child (restricted to 1,000) .00
G7 Expenses (Restricted to 1,000) on:
Restricted to 8,000 .00
(i) Complete medical examination for self, spouse or child
(ii) COVID-19 detection test including purchase of self-detection test kit for self, spouse or child .00
(iii) Mental health examination or consultation for self, spouse or child
G8 Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of:
(i) Purchase or subscription of books / journals / magazines / newspapers / other similar publications (Not banned reading
materials)
(ii) Purchase of personal computer, smartphone or tablet (Not for business use)
Restricted to 2,500 .00
(iii) Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership
(iv) Payment of monthly bill for internet subscription (Under own name)
G9a Lifestyle – Additional relief for the use / benefit of self, spouse or child in respect of:
(i) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997
(ii) Payment of rental or entrance fee to any sports facility Restricted to 500 .00
(iii) Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of
Sports under the Sports Development Act 1997
G9b Lifestyle – Purchase of personal computer, smartphone or tablet for own use / benefit or for spouse or child and not for business use Restricted to 2,500 .00

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Name: ……………………………………………………………………………………………………………………………Tax Identification No. (TIN): ………………………………………………………………….
.
G10 Purchase of breastfeeding equipment for own use for a child aged 2 years and below
………..…………………………….
(Deduction allowed once in every 2 years of assessment)
Restricted to 1,000 .00
G11 Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below Restricted to 3,000 .00
G12 Net deposit in Skim Simpanan Pendidikan Nasional .00
Restricted to 8,000
(Total deposit in 2022 minus total withdrawal in 2022)
G13 Husband / wife / payment of alimony to former wife Restricted to 4,000 .00
G14 Disabled husband / wife 5,000 .00
G15 Child No. 100% Eligibility No. 50% Eligibility

G15a Child – Under the age of 18 years X 2,000 = X 1,000 = G15a .00
X 2,000 = X 1,000 =
G15b Child – 18 years and above and studying
X 8,000 = X 4,000 = G15b .00
X 6,000 = X 3,000 =
G15c Child – Disabled child
X 14,000 = X 7,000 = G15c .00
G16 Life insurance and EPF

(a) Pensionable public servant category who do not contribute to EPF /approved scheme
– Life insurance premium .00 Restricted to 7,000
OR
(b) Other than G16(a) category
G16 .00
(i) Life insurance premium (Restricted to 3,000) .00
Restricted to 7,000
(ii) Contribution to EPF / approved scheme (Restricted to 4,000) .00
G17 Private retirement scheme and deferred annuity Restricted to 3,000 .00
G18 Education and medical insurance Restricted to 3,000 .00
Contribution to the Social Security Organization (SOCSO) according to Employees Social Security Act 1969 or
G19
Employment Insurance System Act 2017
Restricted to 350 .00
G20 Domestic tourism expenses on:
(i) Payment of accommodation at the premises registered with the Commissioner of Tourism under the Tourism Industry Act 1992
(ii) Payment of entrance fee to a tourist attraction Restricted to 1,000 .00
(iii) Purchase of domestic tour package through a licensed travel agent registered with the Commissioner of Tourism under the
Tourism Industry Act 1992
Payment of installation, rental, purchase including hire-purchase of equipment or subscription for use of electric
G21 vehicle charging facility for own vehicle (Not for business use) Restricted to 2,500 .00
G22 Total relief [ G1 to G21 ] (Transfer this amount to B12) .00
PART H: INCENTIVE CLAIM
Refer to Explanatory Notes for the list of incentive claim code. Please use additional sheet separately in case of insufficient space.
H1 Claim Special Deduction(s) / Further Deduction(s) / Double Deduction(s) / Incentive(s) under paragraph 127(3)(b) of Income Tax Act 1967
Claim Code Balance Brought Forward Amount Claimed Amount Absorbed Balance Carried Forward
i.
ii.

H2 Claim for incentive(s) under subsection 127(3 A ) of Income Tax Act 1967
Incentive Approval No. Balance Brought Forward Amount Claimed Amount Absorbed Balance Carried Forward
i.
ii.
PART J: NON-EMPLOYMENT INCOME OF PRECEDING YEARS NOT DECLARED
Type of Income Year of Assessment Amount (RM)

J1 .00
J2 .00
PART K: TAX EXEMPT INCOME FROM SOURCES OUTSIDE MALAYSIA RECEIVED IN MALAYSIA
Enter the amount without sen.
Tax Paid In The Headline Tax Rate Amount Of Tax Charged Amount Of
Country
Bil Type Of Income * Country Of Origin In The Country Of Origin In The Country Of Origin Income Remitted
(Use country code)
(1 = Yes 2 = No) (%) (RM) (RM)
K1
K2
K3
K4
K5 TOTAL

*Type Of Income a) Employment b) Dividends c) Interests d) Discounts e) Rents f) Royalties g) Premiums h) Other Income

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Name: …………………………………………………………………………………………………………………………………..……
Tax Identification No. (TIN): ………………………………………………………………
.
………..…………………………….
PART L: PARTICULARS OF TAX AGENT WHO COMPLETES THIS RETURN FORM

L1 Name of tax agent

L2 Tax agent’s approval no. / / /

L3 Name of firm
L4 Firm’s address

Postcode City
State
Firm’s Tax Identification
L5 L8 Tax agent’s signature
No. (TIN)
L6 Firm’s telephone no.
L7 Firm’s e-mail L9 Date of signature (dd/mm/yyyy)

DECLARATION
Identification / passport no *
I
(* Delete whichever is not relevant)

hereby declare that the information regarding the income and claim for deductions and reliefs given by me in this return form and in any document attached is true, correct and complete.

1 = This return form is made on my own behalf 2 = This return form is made on behalf of the individual in item 1
3 = As an executor of the deceased person's estate (if A4 = 4) **
** This form is not a notification pursuant to subsection 74(3) of the ITA 1967. Please furnish Form CP57 (Notification
of Taxpayer’s Demise) which is available at the LHDNM Official Portal, https://www.hasil.gov.my. Signature

Date (dd/mm/yyyy)