A taxpayer with salary income less that RM34,000 may need to submit tax form in the following situations:
1) Taxpayer has other sources of income. The total income is more than RM34,000.
2) Taxpayer choose to make join assessment with his/her spouse, their total income is more than RM34,000.
3) For taxpayer with active tax file, he/she failed to get IRB’s approval for exemption to submit tax return before 30 April.
