# Which LHDN Form Do You File? BE, B, BT, M, P and E

> A decision table mapping every non-corporate taxpayer type to its return form, statutory deadline and e-Filing grace period under the 2026 filing programme.

- Category: taxation
- Language: en
- Status: published
- Updated: 2026-07-20
- Canonical: https://negaraku.md/en/taxation/which-tax-form

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Two things decide your form: whether you are **resident** under s.7(1), and
whether you have **business income**. Everything else follows.

## Decision table

| You are | Form | e-Filing form | Statutory deadline | e-Filing grace |
| --- | --- | --- | --- | --- |
| Resident individual, **no** business income | BE | e-BE | 30 April | **15 days** |
| Resident individual **with** business income | B | e-B | 30 June | **15 days** |
| Resident knowledge worker, expert, or non-citizen in a key position | BT | e-BT | 30 April, or 30 June with business income | **15 days** |
| Non-resident individual | M | e-M | 30 April, or 30 June with business income | **15 days** |
| Non-resident knowledge worker | MT | e-MT | 30 April, or 30 June with business income | **15 days** |
| Partnership (the firm's own return) | P | e-P | 30 June | **15 days** |
| Association or society | TF | e-TF | 30 April, or 30 June with business income | **15 days** |
| Deceased person's estate | TP | e-TP | 30 April, or 30 June with business income | **15 days** |
| Hindu joint family | TJ | e-TJ | 30 April, or 30 June with business income | **15 days** |
| Employer, return of remuneration | E | e-E | 31 March | **1 month** |
| Company | C | e-C | 7 months after the accounting period closes | **1 month** |
| Limited liability partnership | PT | e-PT | 7 months after the accounting period closes | **1 month** |

Deadlines fall in the year **after** the year of assessment. Form BE for
YA2025 was due 30 April 2026, with e-BE accepted to 15 May 2026.

## What the grace period does and does not cover

| Point | Position |
| --- | --- |
| Applies to | Returns submitted through e-Filing only |
| Also extends | The s.103(1) balance-of-tax payment date |
| **Does not extend** the payment date for | Form E, Form P and Form CPE |
| Effect of missing it | The return is treated as late **from the original statutory date**, not from the end of the grace period |

That last row is the trap. LHDN's own Example 1 in the filing programme: an
e-BE for YA2025 submitted on 16 May 2026 is deemed late **from 1 May 2026**.
The grace period is not a fifteen-day cushion on the penalty clock — it is a
window that either you land in or you do not.

Forms E and P are excluded only from the **payment** extension, because neither
carries a balance of tax. Both still receive their filing extension.

## Mandatory e-Filing, by category

| Category | Mandatory from |
| --- | --- |
| Companies (e-C) | YA2014 |
| Employers that are companies or Labuan companies (e-E) | Remuneration year 2016 |
| Limited liability partnerships (e-PT) | YA2021 |
| Individuals, partnerships, associations, estates (e-BE, e-B, e-BT, e-M, e-MT, e-P, e-TF, e-TP) | **YA2023** |
| Employers other than companies (e-E) | Remuneration year 2023 |
| Petroleum operations (e-CPP, e-CPE) | YA2023 |
| Co-operatives and trusts (e-CS, e-TA, e-TC, e-TR) | YA2024 |
| Hindu joint family (e-TJ) | YA2024 |
| Labuan entities (e-LE1) | YA2025 |

Tax agents file through TAeF 2.0 rather than MyTax.

## The employer's parallel calendar

| Document | To whom | Due |
| --- | --- | --- |
| Form EA | Each employee | **28 February**, s.83(1A) |
| Form E with C.P.8D | LHDN | **31 March**, one-month e-Filing grace |
| CP22 | LHDN, new employee | Within **30 days** of commencement |
| CP22A | LHDN, cessation | At least **30 days** before cessation |
| CP21 | LHDN, employee leaving Malaysia | At least **30 days** before departure |
| CP58 | Agents, dealers, distributors | **31 March** |

Form E is only accepted as complete when C.P.8D is submitted by the same
deadline. Dormant companies, LLPs, trust bodies and co-operatives must still
file Form E and C.P.8D. A sole proprietorship, partnership, Hindu joint family
or estate with **no employees** is excused C.P.8D.

## Consequences of filing late

| Form | Provision |
| --- | --- |
| All returns other than E and P | Prosecution under s.112(1) **or** penalty under s.112(3) |
| Forms E and P | Action under s.120(1) |

## Common mistakes

- **Assuming a one-month grace on Form BE.** It is 15 days. The one-month
  figure belongs to Form E and the corporate forms, and mixing them up puts a
  return two weeks past the point of no return.
- **Filing BE with freelance income.** Any s.4(a) business source moves you to
  Form B and 30 June. Filing BE instead understates your sources.
- **Thinking Form P settles a partner's tax.** Form P is the partnership's
  information return. Each partner still reports a share on Form B.
- **Treating Form E as optional when dormant.** Companies, LLPs, trust bodies
  and co-operatives must file it whether or not they traded.
- **Waiting for a paper form.** e-Filing has been mandatory for individuals
  since YA2023; the postal column of the filing programme carries no extension
  at all.

## What's next

Confirm your residence status before choosing between the BE and M families,
then check the rate table and reliefs that apply to the year you are filing.

## Sources

- Program Memfail Borang Nyata (BN) Bagi Tahun 2026 — https://www.hasil.gov.my/wp-content/uploads/program-memfail-bn-bagi-tahun-2026.pdf (Lembaga Hasil Dalam Negeri Malaysia)
- Income Tax Act 1967 (Act 53), reprint of 21 May 2024 — ss.77, 83, 103, 112, 120 — https://www.hasil.gov.my/wp-content/uploads/20240521-akta-cukai-pendapatan-1967-akta-53.pdf (Attorney General's Chambers)

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