Amending a Tax Return (BNT): How to Correct Mistakes After Filing

Can I correct mistakes after filing my form?

Yes. If you have filed a tax return and later realise there is a mistake (for example over-reporting income, forgetting to claim a relief, or under-reporting income), HASiL provides correction routes. There are two main routes: a notification letter with supporting documents, or the e-Application for Amendment for certain cases.

Source: HASiL — Amendment of Assessment (see Official sources section).

Route 1: Notification letter + supporting documents

Correcting mistakes in an already-filed form (whether manual or online) can be done with a detailed notification letter accompanied by supporting documents (such as receipts and invoices). The letter is submitted to the HASiL office handling your file or via the HASiL customer feedback system.

Source: HASiL — Amendment of Assessment (see Official sources section).

Route 2: e-Application for Amendment BE (online)

For certain cases, the amendment can be made online via the e-Application for Amendment BE. This route is only for cases:

1. Over-reporting of income; or
2. Underclaiming tax relief / tax rebate.

The e-Application for Amendment BE can be accessed from 1 April each year.

Source: HASiL — Amendment of Assessment (see Official sources section).

Amended Tax Return (BNT)

Besides the two routes above, HASiL allows self-amendment via the Amended Tax Return (BNT) subject to the following conditions:

• The amendment is made within 6 months from the filing deadline of the tax return;
• Only once; and
• Only for taxpayers who filed the return within the stipulated period.

Cases allowed via BNT include:

• Under-reported or unreported income;
• Overclaimed expenses / other claims;
• Overclaimed capital allowances / incentives / relief.

Source: HASiL — Amendment of Assessment (see Official sources section).

Effect of a BNT amendment on the assessment

A BNT amendment can have the following effects:

• Not taxable → becomes taxable (original notice of assessment);
• Taxable → additional tax;
• Refund → reduced.

Source: HASiL — Amendment of Assessment (see Official sources section).

What is not covered as at the review date

• The relationship between BNT and penalties is not detailed in this research summary. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.

Frequently Asked Questions (FAQ)

Q. Can the e-Application for Amendment BE be used for all types of forms?

A. According to HASiL, the e-Application for Amendment BE is only for Form BE and only for cases of over-reporting income or underclaiming relief/rebate. The procedure for other forms such as Form B has not been verified at this review. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.

Q. When is the deadline for a BNT amendment?

A. BNT must be submitted within 6 months from the filing deadline of the tax return, only once, and only if the original form was submitted within the stipulated period.

Q. What is the difference between BNT and the e-Application for Amendment BE?

A. BNT is a self-amendment form with the 6-month and once-only conditions. The e-Application for Amendment BE is an online route specific to Form BE for cases of over-reporting or underclaiming relief/rebate, accessible from 1 April.

Glossary

• BNT — Amended Tax Return; self-amendment by the taxpayer.
• e-Application for Amendment BE — online amendment route for Form BE.
• Notice of assessment — official HASiL notice of the amount assessed.