Filing your income tax in Malaysia is an essential responsibility for individuals and businesses. The Inland Revenue Board of Malaysia (LHDN) has specific deadlines for tax submissions, and missing them could result in penalties. Understanding the key dates and requirements ensures a smooth filing process.
Key Deadlines for 2025
For the Year of Assessment 2024, the deadlines for filing income tax returns in Malaysia are as follows:
1. Individual Taxpayers (without Business Income) – Form BE
Deadline: 30 April 2025
Online submission via e-Filing extended to 15 May 2025
2. Individual Taxpayers (with Business Income) – Form B
Deadline: 30 June 2025
Online submission via e-Filing extended to 15 July 2025
3. Partnerships – Form P
Deadline: 30 June 2025
Online submission via e-Filing extended to 15 July 2025
4. Limited Liability Partnership (LLP) – Form PT
Deadline: 30 June 2025
Online submission via e-Filing extended to 15 July 2025
5. Companies – Form C
Deadline: 7 months from the financial year-end
For example, if the company’s financial year ends on 31 December 2024, the deadline is 31 July 2025.
6. Employer’s Return – Form E
Deadline: 31 March 2025
Online submission via e-Filing extended to 30 April 2025
7. Employee’s Statement of Remuneration – Form EA
Deadline: 28 February 2025
Employers must provide this form to employees
8. Commission Payments – Form CP58
Deadline: 31 March 2025
To be provided by companies to agents, dealers, and distributors
How to File Your Income Tax
- Register for a Tax File – If you are a first-time taxpayer , register with LHDN via the e-Daftar system.
- Gather Your Documents – Ensure you have income statements, tax relief claims, and other necessary documents.
- File via e-Filing – Use the LHDN e-Filing system for a convenient and efficient submission process.
- Pay Any Outstanding Tax – If applicable, make your payment before the deadline to avoid penalties.
Penalties for Late Submission
Failure to submit your income tax on time may result in penalties ranging from 10% to 45% of the unpaid tax amount, depending on the delay period. Ensure timely submission to avoid unnecessary charges.
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