07/07/2026
LHDN has begun issuing a notice titled "Makluman Berkaitan Percukaian Sewa" to individuals whose records indicate ownership of more than two properties.
This is a genuine notice from LHDN's e-Maklum system — it is not a scam, and it does not constitute a tax audit.
The notice requests that recipients review their tax position and report any rental income, including short-term, long-term, or homestay arrangements, for the relevant Year of Assessment.
The appropriate course of action depends on your filing history:
▶️ If you have not previously filed a tax return, you should register for a Tax Identification Number via e-Daftar on MyTax, then file through e-Filing/e-Borang and declare your rental income accordingly.
▶️ If you have filed a return but omitted rental income, an amendment cannot be submitted through resubmission. Instead, a written explanation supported by relevant documents (tenancy agreements, receipts) should be submitted to the HASiL branch managing your file.
▶️ If your properties generate no rental income (vacant, owner-occupied, or used by family members without charge), no filing action is required, though supporting documentation should be retained.
It should be noted that rental income is assessed on a net basis, after deducting allowable expenses such as assessment tax, quit rent, loan interest, insurance premiums, and repair costs.
Taxpayers who come forward voluntarily typically face lower penalties, in the range of 10-15% of the tax undercharged, compared with penalties of up to 100% where non-compliance is identified through an audit. Failure to file may also result in fines or imprisonment under the Income Tax Act 1967.
We recommend verifying the notice, reviewing your rental records, and taking the appropriate filing or amendment steps well ahead before it is too late.
📩 Received this notice and unsure how to respond? Our team can help you review your position, prepare the necessary documentation, and manage the filing or amendment before the deadline. Contact us today for a consultation.
Received the LHDN e-Maklum email about rental income and more than two premises? What the notice means, who got it, and what to do before 31 July 2026.
