Malaysia e-Filing — 2026 deadlines

• Form BE (employment income only): 30 April 2026 (paper), 15 May 2026 (e-Filing 15-day grace).
• Form B (business / sole-prop): 30 June 2026 (paper), 15 July 2026 (e-Filing).
• Form M (non-resident): 30 April or 30 June depending on income type.
• Form E (employer return): 31 March 2026 (paper), 30 April 2026 (e-Filing).

• Borang BE (gaji sahaja): 30 April 2026 (kertas), 15 Mei 2026 (e-Filing).
• Borang B (perniagaan / pemilik tunggal): 30 Jun 2026 (kertas), 15 Julai 2026 (e-Filing).
• Borang M (bukan pemastautin): 30 April atau 30 Jun bergantung kepada jenis pendapatan.
• Borang E (penyata majikan): 31 Mac 2026 (kertas), 30 April 2026 (e-Filing).

Section 112 ITA: failure to file is a fine of RM 200–RM 20,000 and/or up to 6 months' imprisonment. In practice LHDNM applies 10–20% of unpaid tax for the first offence, depending on how late and how cooperative you are.

Section 113 (incorrect return): up to 100% of the under-paid tax.

Seksyen 112 ACP: kegagalan memfail boleh dikenakan denda RM 200 hingga RM 20,000 dan/atau penjara sehingga 6 bulan. Dalam praktik, LHDNM mengenakan kira-kira 10–20% cukai tertunggak untuk kesalahan pertama.

Seksyen 113 (pengakuan tidak betul): sehingga 100% cukai kurang bayar.

LHDNM normally pays refunds within 14–30 days when you e-File early. Filing in the last week pushes refunds past the new financial year. Tax Expert lets you draft and verify in February, then submit when MyTax opens.

LHDNM biasanya membayar bayaran balik dalam 14–30 hari jika anda e-File awal. Fail pada minggu terakhir akan melambatkan bayaran balik. Tax Expert membenarkan anda menyediakan draf di bulan Februari, dan hantar sebaik MyTax dibuka.