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 2024
CP4B - 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 BE 2024
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 2025
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. 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 DOES NOT CARRY ON BUSINESS )
UNDER SECTION 77 OF THE INCOME TAX ACT 1967
BE 2024
CP4B – 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 A2 Gender 1 = Male 2 = Female
(Enter ‘MYS’ if Malaysian citizen)
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)
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
other gains or profits and additions pursuant to paragraph 43(1)(c) in Malaysia
B3 .00
B4 Aggregate of other statutory income from sources outside Malaysia received in Malaysia (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
B10 TOTAL INCOME TRANSFERRED FROM HUSBAND / WIFE * FOR JOINT ASSESSMENT B10 .00
1 = Carries on business
* Type of income transferred from HUSBAND / 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
B14 INCOME TAX COMPUTATION (Refer to the tax rate schedule provided at the LHDNM Official Portal, https://www.hasil.gov.my)
B14a Tax on the first .00 B14a .00
B14b Tax on the balance .00 At rate % B14b .00
B15 TOTAL INCOME TAX ( B14a + B14b ) B15 .00
B16 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 . B16 .
(Restricted to 2 trips in a lifetime)
B17 TOTAL TAX CHARGED ( B15 – B16 ) (Enter ‘0’ if value is negative) B17 .
B18 LESS : Section 110 tax deduction (others) B18 .
B19 Section 132 tax relief . Restricted
B19
to B17
Section 133 tax relief . .
B20 TAX PAYABLE [ B17 – ( B18 + B19 ) ] B20 .
B21 OR: TAX REPAYABLE [ ( B18 + B19 ) – B17 ] B21 .
B22 Payment made for 2024 income – SELF and HUSBAND / WIFE for joint assessment
- Monthly Tax - Self installments /
Deductions (MTD) . - Section 107D . CP500 . B22 .
B23 Balance of tax payable ( B20 – B22 ) / Tax paid in excess ( B22 – B20 ) B23 .
(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 TIN. (complete item D4) E D4 Tax borne by employer 1 = Yes 2 = No
D5 Has financial account(s) at financial institution(s)
1 = Yes 2 = No
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 Identification 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 Country

PART E: 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)
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
G2 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
G3 Basic supporting equipment for disabled self, spouse, child or parent Restricted to 6,000 .00
G4 Disabled individual 6,000 .00
G5 Education fees (Self):
(i) Other than a degree at masters or doctorate level – Course of study in law, accounting, islamic
.00
financing, tehcnical, vocational, industrial, scientific or technology
(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
.00
recognized body (restricted to 2,000)
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
(iv) Dental examination and treatment for self, spouse or child .00
G7 Expenses (Restricted to 1,000) on: Restricted to 10,000 .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 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
G9 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
(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 G5(iii)] .00

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

G10 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 Restricted to 1,000
Sports under the Sports Development Act 1997 .00
(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
G11 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
G12 Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below Restricted to 3,000 .00
G13 Net deposit in Skim Simpanan Pendidikan Nasional .00
Restricted to 8,000
(Total deposit in 2024 minus total withdrawal in 2024)
G14 Husband / wife / payment of alimony to former wife Restricted to 4,000 .00
G15 Disabled husband / wife 5,000 .00
Eligibility Eligibility
G16 Child Name Identification no. Deduction
100% 50%
G16a Child – Under the age of 18 years 2,000 G16a .00
2,000
G16b Child – 18 years and above and studying
8,000 G16b .00
6,000
G16c Child – Disabled child
14,000 G16c .00
G17 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
G18 Private retirement scheme and deferred annuity Restricted to 3,000 .00
G19 Education and medical insurance Restricted to 3,000 .00
G20 Contribution to the Social Security Organization (SOCSO) according to Employees Social Security Act 1969 or
Employment Insurance System Act 2017
Restricted to 350 .00
G21 Payment of installation, rental, purchase including hire -purchase of equipment or subscription for use of electric
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
L5 Firm’s Tax Identification No. (TIN) L8 Tax agent’s signature
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)