THE Inland Revenue Board of Malaysia (IRB) has clarified that individual taxpayers who inadvertently ticked the “Tax borne by employer” box on their 2025 Income Tax Return (BNCP) do not need to submit any amendments, with excess tax refunds to be processed automatically.
In a statement, IRB acknowledged that some taxpayers had accidentally marked this section when completing their returns, which has caused delays in receiving certain refunds.
“IRB has reviewed the cases and identified those affected. For instances confirmed as marking errors, excess tax refunds will be processed in stages by IRB,” the statement said.
The agency emphasised that taxpayers need not amend their 2025 BNCP simply to correct this error.
The refund system operates automatically based on the information provided in the return, making the accuracy of submitted details crucial for ensuring timely processing.
“Accuracy of the information submitted is essential to ensure that refund processing is smooth and free from delays,” IRB said.
The authority also reaffirmed its commitment to administering tax refunds in a manner that is fair, transparent, and aligned with integrity standards.
“This initiative is part of our ongoing efforts to strengthen the efficiency of national tax administration,” it added.
Taxpayers affected by this common filing mistake can therefore expect their refunds to be handled automatically, without the need for further paperwork or amendments, reinforcing confidence in the country’s automated tax processing system. - March 18, 2026
