“Oh no! I don’t have all my documents!”
“Bad news guys – we miscalculated our taxes…”
“HELP! I missed the deadline – what should I do now??”
Effective tax planning is essential for both individuals and businesses to avoid unnecessary fines and stay compliant with LHDN regulations. While juggling daily responsibilities or business priorities, the last thing anyone wants is a bottlenecked tax filing process and last-minute stress.
To help you stay on track, we’ve compiled a list of key tax forms, deadlines, and penalties for late submissions—so you can plan ahead and meet all your 2025 income tax deadlines with confidence.
Who Needs To File Income Taxes?
Under the Income Tax Act 1967, individuals—whether Malaysian citizens or foreigners—must file taxes if they reside in Malaysia for more than 182 days in a year and earn an income here.
It’s important to understand that filing and paying taxes are different.
Filing involves reporting your income and financial details to LHDN, while tax payment is only necessary if your earnings exceed the taxable threshold.
Even if you don’t owe taxes, you are still required to file if you have an income and keep proper records to avoid issues later on.
2025 Tax Deadlines – Important Forms for Individual & Company Filing
Below is an overview of the mandatory forms and their respective deadlines:
| Form | Deadline |
| Form B | 15 July 2025 (e-filing) |
| Form C | 8 months from end of financial year |
| Form E | 30 April 2025 (e-filing) |
| Form EA | 28 February 2025 |
| Form CP58 | 31 March 2025 |
| Form PT | 8 months from end of financial year |
| Form P | 15 July 2025 (e-filing) |
| Form BE | 15 May 2025 (e-filing) |
| Form M | Do not carry on business – 15 May 2025 (e-filing)Carry on business – 15 July 2025 (e-filing) |
Read on for a more in-depth understanding of the purpose behind each form.
LHDN Personal Income Tax Deadlines for 2025
1. Form B
What is Form B?
A document required by LHDN to declare income, expenses, and reliefs for the previous tax year for individual taxpayers with business income, including sole proprietors, partnerships, and income from foreign sources.
Form B Submission Deadline: 30 June 2025 for general filing and 15 July 2025 for e-filing
Penalty for Non-compliance: A late filing penalty of up to 45% of unpaid taxes, while late tax payments incur a penalty of 10% of unpaid taxes.
Where to File Form B: Via e-filing only at LHDN e-Filing Portal
2. Form BE
What is Form BE?
For individuals with only employment income (no business income) to declare their income, deductions and tax reliefs for the previous tax year.
Form BE Submission Deadline: 30 April 2025 for general filing and 15 May 2025 for e-filing.
Penalty for Late Submission: Same as Form B (up to 10% of unpaid taxes)
Where to File Form BE: Via e-filing only at LHDN e-Filing Portal
Form BE Important Notes: Employees must get a copy of their Form EA from their employer to complete Form BE submission.
3. Form M
What is Form M?
Used by non-resident individuals (foreigners working in Malaysia) to file their income tax returns and report taxable income earned within the country
Form M Submission Deadline: 30 April 2025 for general filing and 15 May 2025 for e-filing.
Penalty for Late Submission: Same as Form BE (up to 10% of unpaid taxes)
Where to File Form M: Via e-filing only at LHDN e-Filing Portal
Form M Important Notes: Non-residents are taxed at a flat rate of 30% (no tax reliefs or deductions).
4. Form P
What is Form P?
Used by partnerships in Malaysia to declare their business income for tax purposes. While partnerships themselves are not taxed, the income reported in Form P is distributed to partners, who then include their share in their individual tax returns (Form B for residents and Form M for non-residents).
Form P Submission Deadline: 30 June 2025 for general filing and 15 July 2025 for e-filing.
Penalty for Late Submission: Maximum fine of RM20,000, imprisonment up to 6 months, or both (under Section 120(1)(b) ITA 1967).
Where to File Form P: Via e-filing only at LHDN e-Filing Portal or download the paper form from LHDN Official Website
Form P Important Notes: Even though partnerships are not taxed, they must submit Form P to report income distribution among partners.
Company/Corporate Tax Deadlines for 2025
5. Form C
What is Form C?
An income tax return form for companies in Malaysia used by resident and non-resident companies (Sdn Bhd, Berhad) to declare their taxable income, claim deductions, and report tax payable to the LHDN.
Form C Submission Deadline: E-filing for Form C is mandatory since 2022 and must be submitted within seven (7) months after the financial year-end. For example, if the financial year ends on 31 December, the submission deadline is 31 July of the following year.
Penalty for Late Submission: Up to 45% penalty on unpaid taxes.
Where to File Form C: Via e-filing only at LHDN e-Filing Portal.
Form C Important Notes: Tax estimates (CP204) must be submitted beforehand.
6. Form E
What is Form E?
An annual employer tax declaration form that employers submit to LHDN to report employee earnings, including salaries, bonuses, and benefits.
Form E Submission Deadline: 31 March 2025 for e-filing only.
Penalty for Late Submission: Fine between RM200 to RM20,000, 6 months imprisonment, or both.
Where to File Form E: E-filing only via LHDN e-Data Praisi
Form E Important Notes: All companies, businesses and organizations (even those with no employees) must submit Form E.
7. Form EA
What is Form EA?
Form EA is a summary of how much wages an employee earned in a year from their employer. It does not need to be submitted to LHDN, but instead to employees so they can accurately report their income to LHDN.
Employers must create a Form EA for every employee that has worked for more than seven days, regardless of full or part-time status.
Form EA Submission Deadline: 28 February 2025.
Penalty for Non-Compliance: Employers may be penalized a maximum fine of RM20,000, six months imprisonment, or both for failure to provide Form EA to employees.
Where to File Form EA: Employees do not file Form EA—they use it to file Form BE.
8. Form CP58
What is Form CP58?
Similar to Form EA but for a business’ various agents, dealers, and distributors, detailing monetary (such as allowances, commissions, and bonuses) and non-monetary (such as tickets, accommodation, tour packages, vehicles, and vouchers) incentives given out to them.
Form CP58 is mandatory only for companies that pay over RM5,000 per year in incentives. Similar to Form EA, it does not need to be submitted to LHDN but must be provided to the respective vendor.
Form CP58 Submission Deadline: 31 March 2025
Penalty for Non-Compliance: Same as Form EA (Maximum fine of RM20,000, six months imprisonment, or both).
9. Form PT
What is Form PT?
Income tax return form for limited liability partnerships (LLPs) to declare their taxable income, claim deductions, and report tax payable to the LHDN.
Form PT Submission Deadline: Seven (7) months after financial year-end
Penalty for Late Submission: Up to 45% penalty on unpaid taxes.
Where to File Form PT: E-filing only at LHDN e-Filing Portal.
Form PT Important Notes: LLPs must also submit CP204 tax estimates like companies (Sdn Bhd, Berhad).
Stay Ahead of Your 2025 Tax Deadlines with Bispoint’s Expert Guidance
Don’t wait until the last minute—late filings can lead to missed savings, costly errors, and unnecessary penalties. Our trusted tax agents are ready to help both individuals and businesses with comprehensive tax planning and compliance.
Get in touch early to ensure a smooth filing process and optimize your tax strategy for the year ahead.
