KUALA LUMPUR: Individual taxpayers are reminded to submit their income tax return forms (BNCP) via e-filing by this Saturday (May 15).

The Inland Revenue Board (IRB), in a statement today, said that individual taxpayers who only have one source of employment income, and have made monthly tax deductions (PCB), can choose not to submit a BNCP to the IRB.

"If the choice has been made not to submit the BNCP, then the PCB that has been deducted by the employer is considered as the final tax," it said.

It said that the final tax practice note has been posted on the website for further clarification.

The note, among others, explained the conditions of the PCB which can be considered as final tax, and the implications of the final tax option made by the taxpayers.

Apart from that, the note also clarifies the categories of taxpayers who are not eligible to choose the final tax option, including those working for more than one employer, a husband or wife who makes a choice to be assessed together under Section 45 of the Income Tax Act 1967, and tax borne by the employer.

-- BERNAMA