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all the guide are here
very good FAQ
Q28: I am a real estate agent / stocks / insurance / direct sales business.
But I have not registered with the Companies Commission of
Malaysia. What form should I use to declare my income?
A28: Types of forms to be filled is not depending on whether you have
registered the business with the Companies Commission of Malaysia
(SSM) or not. It depends on the source of the income received by you
whether or not a business source.
Income received by an independent agent is treated as business income.
Therefore, you must declare the income in Form B.
Q29: I run a small business and I do not keep any business records. The
Profit and Loss Account is based on estimates. How am I going to
submit my tax return? Will my estimated income statement be
accepted by IRBM? Will I be penalised for not keeping complete
A29: You can refer to Helaian Kerja HK-1(Working Paper) in the Guide Book
which can be downloaded from www.hasil.org.my. This working sheet
guides you on how the Adjusted Income is to be calculated. Whether the
Profit and Loss statement submitted by you can be accepted depends on
the Tax Audit that may be carried out by our officers. In view of this, you
are advised to keep full and proper records to avoid being penalised as
provided for under Section 82 and 82A of the ITA 1967. Failure to comply
is an offence punishable by a fine of not less than RM300 and not
exceeding RM10,000 or imprisonment for a term not exceeding 12 months
or both. Please refer to the Public Ruling 5/2000 (Amended) dated
30/06/2001. You can view it at www.hasil.gov.my.