LEMBAGA HASIL DALAM NEGERI MALAYSIA Form YEAR OF ASSESSMENT

RETURN FORM OF AN INDIVIDUAL

( RESIDENT WHO CARRIES ON BUSINESS)
UNDER SECTION 77 OF THE INCOME TAX ACT 1967 B 2024
CP4A - Pin. 2024
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 Country

FORM B 2024
RESIDENT INDIVIDUAL WHO CARRIES ON BUSINESS

IMPORTANT REMINDER
1. Due date to furnish this form and pay tax or balance of tax payable: 30 Jun 2025
2. Submission through e-Filing (e-B) 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. Use Form BE if NOT carrying on any business.
c. Complete all relevant items in BLOCK LETTERS and use black ink pen.
6. LHDNM has switched to using the Bill Number as the mandatory reference number for payment of tax or balance of tax payable. The Bill
Number can be obtained through the following methods:
a. E-Filing Acknowledgement Receipt for submission via e-Filing.
b. Check Bill Number on the MyTax portal at https://mytax.hasil.gov.my > ezHasil services > e-Billing.
c. Printed on Notice of Assessment and letter of demands from LHDNM
7. Method of payment for tax or balance of tax payable:
a. Payment using Bill Number can be made as follows:
i. ByrHASiL service at https://byrhasil.hasil.gov.my
ii. Appointed commercial banks by LHDNM – Information is available at https://www.hasil.gov.my.
iii. Virtual Account number (VA) generated through e-TT at https://ett.hasil.gov.my.
iv. Using debit or credit cards at the counter of the Kuala Lumpur Revenue Management Centre
v. Pos Malaysia Berhad counter
b. 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.
8. 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 by using e-Kemaskini Personal Profile through MyTax. Please access via https://mytax.hasil.gov.my.
9. For further information, please contact Hasil Contact Centre: 03-8911 1000 (Local) / 603-8911 1000 (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 CARRIES ON BUSINESS )
UNDER SECTION 77 OF THE INCOME TAX ACT 1967
B 2024
CP4A - Pin. 2024
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
A1 Citizen (Enter ‘MYS’ if Malaysian citizen)
A2 Gender 1 = Male 2 = Female

1 = Single 2 = Married
A3 Date of birth (dd/mm/yyyy) A4 Status as at 31-12-2024 3 = Divorcee / widow / widower 4 = Deceased
A5 Date of marriage / divorce / demise (dd/mm/yyyy) A6 Record-keeping 1 = Yes 2 = No
1 = Joint in the name of husband 3 = Separate
A7 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 businesses in Malaysia B1a Number of businesses B1 .00
B2 Statutory income from sources of partnerships in Malaysia B2a Number of partnerships B2 .00
Aggregate statutory income from sources of business and partnership outside Malaysia received in Malaysia
B3
(Amount from E4)
B3 .00
B4 Aggregate statutory income from businesses ( B1 + B2 + B3 ) B4 .00
B5 LESS: Business losses brought forward (Restricted to B4) B5 .00
B5 TOTAL ( B4 – B5 ) B6 .00
B7 Statutory income from sources of employment in Malaysia B7a Number of employment B7 .00
B8 Statutory income from sources of rents in Malaysia B8 .00
Statutory income from sources of interest, discounts, royalties, premiums, pensions, annuities, other
B9
periodical payments, other gains or profits and additions pursuant to paragraph 43(1)(c) in Malaysia
B9 .00
B10 Aggregate of other statutory income from sources outside Malaysia received in Malaysia (Amount from F4) B10 .00
B11 AGGREGATE INCOME ( B6 + B7 + B8 + B9 + B10 ) B11 .00
B12 LESS: Approved investment under angel investor tax incentive (Restricted to B11) B12 .00
B13 TOTAL [ B11 – B12 ] (Enter ‘0’ if value is negative) B13 .00
B14 LESS: Current year business losses (Restricted to B13) B14 .00
B15 TOTAL [ B13 – B14 ] (Enter ‘0’ if value is negative) B15 .00
B16 LESS: Other expenses [Qualifying prospecting expenditure – Schedule 4] (Restricted to B15) B16 .00
B17 LESS: Approved donations / gifts / contributions (Amount from G8) B17 .00
B18 TOTAL [ B15 – B16 – B17 ] (Enter ‘0’ if value is negative) B18 .00
B19 TAXABLE PIONEER INCOME B19 .00
B20 TOTAL INCOME [SELF] ( B18 + B19 ) B20 .00
B21 TOTAL INCOME TRANSFERRED FROM HUSBAND / WIFE * FOR JOINT ASSESSMENT B21 .00
1 = Carries on business
* Type of income transferred from HUSBAND / WIFE 2 = Does not carry on business
B22 AGGREGATE OF TOTAL INCOME ( B20 + B21 ) B22 .00
B23 Total relief (Amount from H22) B23 .00
B24 CHARGEABLE INCOME [ ( B20 – B23 ) or ( B22 – B23 ) ] (Enter ‘0’ if value is negative) B24 .00
B25 INCOME TAX COMPUTATION (Refer to the tax rate schedule provided at the LHDNM Official Portal, https://www.hasil.gov.my)
B25a Tax on the first .00 B25a .
B25b Tax on the balance .00 At rate % B25b .
B26 TOTAL INCOME TAX ( B25a + B25b ) B26 .
B27 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 . B27 .
(Restricted to 2 trips in a lifetime)
B28 TOTAL TAX CHARGED [ B26 – B27 ] (Enter ‘0’ if value is negative) B28 .
B29 LESS: Section 110 tax deduction (others) B29 .
B30 Section 132 tax relief . Restricted
to B28
B30 .
Section 133 tax relief .
B31 TAX PAYABLE [ B28 – ( B29 + B30 ) ] B31 .
B32 OR: TAX REPAYABLE [ ( B29 + B30 ) – B28 ] B32 .
B33 Payment made for 2024 income – SELF and HUSBAND / WIFE for joint assessment
- Monthly Tax - Self installments
Deductions (MTD) . - Section 107D . / CP500 . B33 .
B34 Balance of tax payable ( B31 – B33 ) / Tax paid in excess ( B33 – B31 ) B34 .
(Enter ‘X’ if tax paid in excess))

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Name: ……………………………………………………………………………………………………… Tax Identification No. (TIN): ……………….…………………………………………………………

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.

PART D: OTHER PARTICULARS

D1 Telephone no. Handphone no. D2 E-mail
D3 Employer’s TIN. (complete item D4) E D4 Tax borne by employer 1 = Yes 2 = No
D5 Has financial account(s) at financial institution(s) Carries on e-Commerce
1 = Yes 2 = No D6a 1 = Yes 2 = No
outside Malaysia (If ‘Yes’, also complete item D6b)
D6b E-Commerce business model 1 = Online sales / services 5 = Digital currency / Digital token
( Please tick the relevant model ) 2 = Online advertising 6 = E-Hailing / P-Hailing
3 = Cloud computing 7 = Others
4 = Payment services
D7 Address of business premise

Postcode City
State Country
D8 Correspondence address

Postcode City
State Country
1 = Payment via bank account (Complete information in D10)
D9 Method of payment for tax refund
2 = Payment via DuitNow (Complete information in D11)
D10 Information of bank account D11 Information of DuitNow (As per registered with the bank)
D10a Name of bank D11a Identification type (self) 1 = Identification card 2 = Passport
D10b Bank account no. D11b Passport no. (if D11a = 2)
D12a Disposal of asset under the Real Property Gains D12b Disposal declared to LHDNM
1 = Yes 2 = No 1 = Yes 2 = No
Tax Act 1976 (If ‘Yes’, also complete item D12b)

PART E: STATUTORY INCOME FROM SOURCES OF BUSINESS(ES) AND PARTNERSHIP(S) OUTSIDE MALAYSIA RECEIVED IN MALAYSIA
Enter the amount without sen.
Amount of tax charged in
Country Statutory income
No. Business and partnership identification Business code the country of origin
(Use country code) (RM)
(RM)
E1 Business 1
E2 Partnership 1
E3 Business 2 + Partnership 2 and so forth
E4 TOTAL (Transfer this amount to item B3)

PART F: OTHER STATUTORY INCOME FROM SOURCES OUTSIDE MALAYSIA RECEIVED IN MALAYSIA
Enter the amount without sen.
Amount of tax charged
Country Statutory income
No. Type of income * in the country of origin
(Use country code) (RM)
(RM)
F1
F2
F3
F4 TOTAL (Transfer this mount to item B10)

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

PART G: DONATIONS / GIFTS / CONTRIBUTIONS

G1 Gift of money to the Government / State Government / local authority .00
G2a Gift of money to approved institutions / organisations / funds .00
G2b Gift of money for any sports activity approved by the Minister of Finance .00
Restricted to
G2c Gift of money or cost of contribution in kind for any project of national interest
approved by the Minister of Finance .00 10% of B11 G2 .00
G2d 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
G3 Gift of artefacts / manuscripts / paintings to the Government or State Government .00
G4 Gift of money for the provision of library facilities or to libraries Restricted to 20,000 .00
G5 Gift of money or contribution in kind for the provision of facilities in public places for the benefit of disabled persons .00
G6 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
G7 Gift of paintings to the National Art Gallery or any state art gallery .00
G8 Total approved donations / gifts / contributions [ G1 to G7 ] (Transfer this amount to B17) .00

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Name: Tax Identification No. (TIN):
……………………………………………………………………………………… ….………………………………………………………….…

PART H: RELIEF
H1 Individual and dependent relatives 9,000 .00
H2 Expenses for parents
(i) Medical treatment, dental treatment, special needs or carer .00
(ii) Complete medical examination (restricted to 1,000) .00
Restricted to 8,000 .00
H3 Basic supporting equipment for disabled self, spouse, child or parent Restricted to 6,000 .00
H4 Disabled individual 6,000 .00
H5 Education fees (Self):
(i) Other than a degree at masters or doctorate level – Course of study in law, accounting, islamic financing,
tehcnical, vocational, industrial, scientific or technology .00
(ii) Degree at masters or doctorate level – Any course of study .00
Restricted to 7,000 .00
(iii) Course of study undertaken for the purpose of upskilling or self-enhancement conducted by a recognized body
(restricted to 2,000)
.00
H6 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
(iv) Dental examination and treatment for self, spouse or child .00
H7 Expenses (Restricted to 1,000) on:
(i) Complete medical examination for self, spouse or child
Restricted to 10,000 .00
(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
H8 Expenses (Restricted to 4,000) on child of the age of 18 years and below, in respect of:
(i) Assessment for the purposes of diagnosis of learning disability .00
(ii) Early intervention programme or rehabilitation treatment for learning disability
H9 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) Payment of monthly bill for internet subscription (Under own name)
(iv) Payment of any course for the purpose of upskilling or self-enhancement [other than courses in item H5(iii)]
H10 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
(iii) Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports Restricted to 1,000 .00
under the Sports Development Act 1997
(iv) Payment of fees for gym membership or sports training which is provided by a sports club / societies / companies for carrying out
sports activities listed under the Sports Development Act 1997
H11 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
H12 Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below Restricted to 3,000 .00
H13 Net deposit in Skim Simpanan Pendidikan Nasional
(Total deposit in 2024 minus total withdrawal in 2024)
Restricted to 8,000 .00
H14 Husband / wife / payment of alimony to former wife Restricted to 4,000 .00
H15 Disabled husband / wife 5,000 .00
Eligibility Eligibility
H16 Child Name Identification no. Deduction
100% 50%
H16a Child – Under the age of 18 years 2,000 H16a .00
2,000
H16b Child – 18 years and above and studying
8,000 H16b .00
6,000
H16c Child – Disabled child
14,000 H16c .00
H17 Life insurance and EPF
(i) Life insurance premium / Contribution to EPF (Voluntary) (Restricted to 3,000) .00
Restricted to 7,000 .00
(ii) Contribution to EPF (Voluntary or compulsory) / approved scheme (Restricted to 4,000) .00
H18 Private retirement scheme and deferred annuity Restricted to 3,000 .00
H19 Education and medical insurance Restricted to 3,000 .00
Contribution to the Social Security Organization (SOCSO) according to Employees Social Security Act 1969 or
H20
Employment Insurance System Act 2017
Restricted to 350 .00
Payment of installation, rental, purchase including hire -purchase of equipment or subscription for use of electric vehicle
H21
charging facility for own vehicle (Not for business use)
Restricted to 2,500 .00
H22 Total relief [ H1 to H21 ] (Transfer this amount to B23) .00

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 Name: ………………………………………………………………………………………………………… Tax Identification No. (TIN): …………………………..………………………………………………..

PART J: INCENTIVE CLAIM

Refer to Explanatory Notes for the list of incentive claim code. Please use additional sheet separately in case of insufficient space.
J1 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 Foward Amount Claimed Amount Absorbed Balance Carried Forward
i.
ii.

J2 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 K: NON-EMPLOYMENT INCOME OF PRECEDING YEARS NOT DECLARED

Type of Income Year of Assessment Amount (RM)

K1 .00
K2 .00

PART L: TAX EXEMPT INCOME FROM SOURCES OUTSIDE MALAYSIA RECEIVED IN MALAYSIA
Enter the amount without sen.
Headline tax rate Comply with the
Tax paid in the Amount of tax charged Amount of income
Country in the country economic substance
Bil Type of income * country of origin in the country of origin remitted
(Use country code) of origin requirements
(1 = Yes 2 = No) (RM) (RM)
(%) (1 = Yes 2 = No)
L1
L2
L3
L4
L5 TOTAL

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

PART M: PARTICULARS OF BUSINESS INCOME

Enter the amount without sen.
M1 Summary of business and partnership losses subject to loss restriction
LOSSES OF CURRENT YEAR OF ASSESSMENT
(a) (b) (c) (d)
Current year of assessment Amount absorbed from tax exempt Amount absorbed Balance carried forward
business and partnership losses income of pioneer business in the current year of assessment (d=a-b-c)

LOSSES OF PRIOR YEARS OF ASSESSMENT

Unabsorbed losses position at the beginning of Losses absorbed / Disregarded in the current
Year of the current year of assessment year of assessment
assessment (e) (f) (g) (h) (j) (k) (m) (n)
in which Original amount of Amount absorbed Amount Balance Amount Amount Amount Balance carried
losses are losses in the year of from tax exempt absorbed unabsorbed disregarded under disregarded under absorbed forward
incurred assessment in which income of pioneer (Accumulated) (h=e-f-g) subsection 44(5F) subsection 25(5) (n=h-j-k-m)
losses are first incurred business PIA 1986
2018 and before

2019

2020

2021

2022

2023

M2 Business capital allowances M3 Partnership capital allowances

carried forward carried forward
`

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Name: ….…………………………………………………………………………………………. Tax Identification No. (TIN): ….………………………………………………………………………….

PART N: FINANCIAL PARTICULARS OF INDIVIDUAL (MAIN BUSINESS ONLY)

N1 Name of business
N1a Registration No. N2 Business code
N2a Type of business activity
STATEMENT OF PROFIT OR LOSS STATEMENT OF FINANCIAL POSITION
N3 Sales or turnover .00 NON-CURRENT ASSETS:
LESS: N28 Land and buildings .00
N4 Opening inventory .00 N29 Plant and machinery .00
N5 Purchases and cost of production .00 N30 Motor vehicles .00
N6 Closing inventory .00 N31 Other non-current assets .00
TOTAL NON-CURRENT ASSETS:
N7 Cost of sales ( N4 + N5 – N6 ) .00 N32 .00
( N28 to N31 )
N8 GROSS PROFIT / LOSS ( N3 – N7 ) .00 N33 Investments .00
(Enter ‘X’ if negative) CURRENT ASSETS:
OTHER INCOME : N34 Inventory .00
N9 Other business(es) .00 N35 Trade debtors .00
N10 Dividends .00 N36 Sundry debtors .00
N11 Interest and discounts .00 N37 Cash in hand .00
N12 Rents, royalties and premiums .00 N38 Cash at bank .00
N13 Other income .00 (Enter ‘X’ if negative)

N14 TOTAL ( N9 to N13 ) .00 N39 Other current assets .00

EXPENSES: N40 TOTAL CURRENT ASSETS ( N34 to N39 ) .00
N15 Loan interest .00 N41 TOTAL ASSETS ( N32 + N33 + N40 ) .00
N16 Salaries and wages .00 LIABILITIES:
N17 Rental / lease .00 N42 Loans and overdrafts .00
N18 Contract and subcontracts .00 N43 Trade creditors .00
N19 Commissions .00 N44 Sundry creditors .00
N20 Bad debts .00 N45 TOTAL LIABILITIES ( N42 to N44 ) .00
N21 Travelling and transport .00 OWNER’S EQUITY:
N22 Repairs and maintenance .00 N46 Capital account .00
N23 Promotion and advertisement .00 N47 Current account balance brought forward .00
N24 Other expenses .00 (Enter ‘X’ if negative)

N25 TOTAL EXPENDITURE ( N15 to N24 ) .00 N48 Current year profit / loss .00
N26 NET PROFIT / LOSS .00 (Enter ‘X’ if negative)
(Enter ‘X’ if negative) N49 Drawings / advance (Net .00
(Enter ‘X’ if negative)

N27 Non-allowable expenses .00 N50 Current account balance carried forward .00
(Enter ‘X’ if negative)

PART P: PARTICULARS OF TAX AGENT WHO COMPLETES THIS RETURN FORM

P1 Name of tax agent
P2 Tax agent’s approval no. / / /

P3 Name of firm
P4 Firm’s address

Postcode City
State
Firm’s Tax Identification P8 Tax agent’s signature
P5
No. (TIN)
P6 Firm’s telephone no.
P7 Firm’s e-mail P9 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)