One Extra Zero in Borang B
LHDN has no undo button.

This is the kind of WhatsApp message tax agents receive after tax filing season.
“Boss, I submitted my Borang B already.”
“Then I found one mistake.”
“Can I log in and edit again?”

I asked,
“What mistake?”

“RM18,000 became RM180,000.”
One extra zero.

That zero was very costly.

It increased his income.
Increased his tax.
And almost increased his blood pressure.

He asked,
“Can press undo?”
Unfortunately, no.

Borang B submitted to LHDN,
there is no Delete for Everyone.

But the mistake can still be corrected.

The first question is not,
“Which form should I use?”

The first question is,
“After correction, will my tax increase or decrease?”

He asked,
“Which answer is less troublesome?”

Typical SME boss.

Unfortunately,
tax law is not multiple choice.

If the correction increases your tax,
maybe you forgot to report some sales.

Or you claimed an expense that was not allowed.
You may need to submit an amended return under Section 77B.

If the correction reduces your tax,
maybe you reported too much income. or
You forgot to claim an allowable business expense.
Then Section 77B is not the correct door.

For Borang B,
you may need to apply for relief under Section 131.

Two mistakes.
Both involve Borang B.
But completely different procedures.
This is where many SME bosses get confused.

They think,
“Mistake means submit amended form.”

Not always.
Choose the wrong form,
and your application may be rejected.

Wait too long,
and you may miss the deadline.

Do nothing,
and your money may continue sitting with LHDN.

For the SME boss with the extra zero,
his correction would reduce his tax.

So he should not simply submit a Borang Nyata Terpinda.

He needs to use the correct relief procedure,
supported by a revised tax computation and proper documents.

LHDN will not refund tax simply because you say,
“Sorry, typo.”

This is tax.
Evidence must come before sympathy.

My advice to SME bosses is simple.
If you discover a mistake after submitting Borang B,
do not panic.
But do not simply amend first and ask later.
Ask your tax agent one question,
“After correction, does my tax go up or down?”

One answer leads to one door.
The other answer leads to another door.

One wrong zero can be corrected.
The expensive mistake is choosing the wrong way to correct it.

Read the full content in our blog
https://www.ktp.com.my/blog/how-to-amend-income-tax-return/22july2026