Income Tax Return Forms Issue and submission Due Dates

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Below are listed the general issue dates and the submission due dates for the Income Tax Return Forms (ITRF) as required by the Inland Revenue Board of Malaysia (IRBM). General issue date is a date when you are expected to receive the tax form. Submission due date is a deadline for your completed income tax return form to reach IRBM.

 

1. BE Form

For individuals without business income.

  • Issue date: 28 February
  • Due date: 30 April

2. B Form

For individuals with business income.

  • Issue date: 28 February
  • Due date: 30 June

 

3. M, TP, TF and TJ Forms

M form is for non-resident individuals, TP is for deceased person’s estates, TF is for associations and TJ is for Hindu joint families.

   Without business income

  • Issue date: 28 February
  • Due date: 30 April

   With business income

  • Issue date: 28 February
  • Due date: 30 June

 

4. P Form

For partnerships.

  • Issue date: 28 February
  • Due date: 30 June

 

5. E Form

For employers.

  • Issue date: 31 January
  • Due date: 31 March

 

6. C&R Form

For companies. The general issue dates are set based on the accounting period of the company.

   Accounting period ending January - March

  • Issue date: 1 April
  • Due date: 7 months from the closing date of accounts

   Accounting period ending April - June

  • Issue date: 1 July
  • Due date: 7 months from the closing date of accounts

   Accounting period ending July - September

  • Issue date: 1 October
  • Due date: 7 months from the closing date of accounts

   Accounting period ending October - December

  • Issue date: 1 January
  • Due date: 7 months from the closing date of accounts

 

7. C1, TC, TA and TR Forms

C1 form is for co-operative societies, TC is for unit trusts / property trusts, TA is for trust bodies, and TR is for real estate investment trusts (REIT) / property trust funds.

  • Issue date: 1 June
  • Due date: 7 months from the closing date of accounts

To avoid any penalty due to late submission, do ensure that the completed form reaches the Inland Revenue Board before or on the due date.

Source: Inland Revenue Board (IRB) / Lembaga Hasil Dalam Negeri (LHDN) Malaysia.

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