The following statement is TRUE about the process of return form submission EXCEPT: a. Must be filed with the IRB within 30 days of the date issued or within an extended period allowed by the IRB. Section 77(2) specifies that any person who is chargeable to tax but not received a return form must inform the IRB of his chargeability. This must be done within 14 days after 31 March of the year of assessment (14 April) An individual who arrives in Malaysia during YA and is chargeable to tax for the following YA must notify the IRB of his chargeability to tax within 3 months of his arrival. Sections 77(1A) to (1C) were introduced in respect of self- assessment and states the 6- month deadline for filing tax returns.