List of Malaysia Tax Return Deadlines for 2025

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Income Tax Return E-Filing Deadlines for 2025

Kuala Lumpur: Pay income tax in Malaysia on time is crucial for both individuals and businesses in Malaysia to avoid penalties and ensure compliance with the law. This detailed analysis provides a comprehensive list of tax return deadlines for the year 2025, including submission dates for various forms such as Form BE, Form B, Form P, Form M, Form MT, Form C, Form PT, Form E, and the issuance of Form EA. This report aims to clarify the deadlines, explain each form’s purpose, and offer additional guidance for timely filing, ensuring readers have all necessary information for tax compliance.

Filing taxes on time is essential to avoid penalties, which can include fines or interest on late payments, as enforced by the Inland Revenue Board of Malaysia (LHDN). This guide is based on information from various reliable sources, including job portals and tax advisory websites, and is current as of February 27, 2025. It covers deadlines for individuals, businesses, and employers, with specific dates for manual and e-Filing submissions, reflecting the latest available data for the 2025 tax season.

Individual Tax Returns in Malaysia

Individual tax returns vary based on income type, with different forms and deadlines:

Form BE: Individuals without Business Income

• • Purpose: Used by resident individuals who only have employment income, such as salaries, wages, or pensions, with no income from business activities.

• • Who Needs to File: Resident individuals without business income, typically salaried employees.

• • Deadline:
    • • Manual submission: 30 April 2025
    • • E-Filing: 15 May 2025

• • Details: This form is simpler, focusing on employment income, and is due earlier in the year to allow sufficient time for processing before the tax year ends.

Form B: Individuals with Business Income

• • Purpose: Used by resident individuals who have income from business sources, such as self-employment, freelance work, or other non-employment income.

• • Who Needs to File: Resident individuals with business income, including sole proprietors or freelancers.

• • Deadline:
    • • Manual submission: 30 June 2025
    • • E-Filing: 15 July 2025

• • Details: Given the complexity of business income, the deadline is later, providing more time for calculations and documentation.

Form M and MT: Non-Resident Individuals

• • Purpose: Used by non-resident individuals who earn income in Malaysia, such as from employment, business, or investments.

• • Who Needs to File: Non-residents with taxable income in Malaysia, often expatriates or foreign workers.

• • Deadline:
    • • Manual submission: 30 April 2025
    • • E-Filing: 15 May 2025

• • Details: Non-residents have similar deadlines to residents without business income, reflecting the need for early filing to manage cross-border tax obligations.

Business and Corporate Tax Returns

Business entities, including partnerships, companies, and LLPs, have specific deadlines based on their structure:

Form P: Partnership Income Tax Return

• • Purpose: Used by partnerships to file their income tax return, reporting the partnership’s income and allocating it to partners.

• • Who Needs to File: Partnerships, which are not taxed directly but pass income to partners for individual taxation.

• • Deadline:
    • • Manual submission: 30 June 2025
    • • E-Filing: 15 July 2025

• • Details: The deadline aligns with Form B, reflecting the business income nature, and allows time for partnership agreements and income distribution.

Form C: Company Income Tax Return

• • Purpose: Used by companies to file their corporate income tax return, reporting all income, expenses, and tax liabilities.

• • Who Needs to File: All resident and non-resident companies operating in Malaysia.

• • Deadline:
    • • Manual submission: 7 months after the financial year end
    • • E-Filing: 8 months after the financial year end

• • Details: The deadline varies by financial year end; for a typical calendar year end of 31 December 2024, manual submission is due by 31 July 2025, and e-Filing by 31 August 2025. This flexibility accounts for varying company accounting periods.

Form PT: Limited Liability Partnership (LLP) Income Tax Return

• • Purpose: Used by LLPs to file their income tax return, similar to companies, reporting income and tax liabilities.

• • Who Needs to File: LLPs, which are taxed similarly to companies under Malaysian law.

• • Deadline:
    • • Same as Form C:
        • • Manual submission: 7 months after the financial year end
        • • E-Filing: 8 months after the financial year end

• • Details: The deadlines mirror Form C, ensuring consistency for business entities with similar tax treatment.

Employer Tax Submissions

Employers have specific obligations related to employee taxes, with clear deadlines for filings and statements:

Form E: Employer’s Tax Return

• • Purpose: Used by employers to report the total salary and tax deducted for all employees, ensuring compliance with employee tax deductions under the Income Tax Act 1967.

• • Who Needs to File: All employers with employees, including companies, partnerships, and sole proprietors with staff.

• • Deadline:
    • • Manual submission: 31 March 2025
    • • E-Filing: 30 April 2025

• • Details: This form is critical for employers to declare employee remuneration and tax deductions, ensuring accurate tax collection by LHDN.

Form EA: Employee’s Annual Statement of Earnings

• • Purpose: Used by employers to provide each employee with a statement of their earnings and tax deducted for the year, which employees use to file their individual tax returns.

• • Who Needs to Issue: All employers with employees, to be provided to each staff member.

• • Deadline for issuance to employees: 28 February 2025

• • Details: This is not a filing with LHDN but a requirement to issue to employees, ensuring they have necessary information for their tax filings. The early deadline reflects the need for employees to prepare for April deadlines.

Additional Notes and Tips

• • E-Filing Extension: Individuals and businesses using e-Filing are usually granted a two-week extension compared to manual submissions, encouraging digital filing for efficiency.

• • Financial Year End Consideration: For Form C and Form PT, the deadlines are based on the entity’s financial year end, which may not align with the calendar year. Companies should confirm their specific financial year end to calculate the correct deadline.

• • Penalty Avoidance: Late filings can incur penalties, including a 10% surcharge on unpaid tax and potential fines, so early preparation is advised.

• • Resources: For further assistance, visit the official LHDN website at this website or check the e-Filing portal at mytax.

This comprehensive guide by The Story Mojo ensures that taxpayers, whether individuals, businesses, or employers, are well-informed about their 2025 tax return deadlines, facilitating compliance and avoiding penalties.