PUTRAJAYA, Feb 28 — Individual and non-individual taxpayers can submit their Income Tax Return Form (BN) for the 2025 remuneration and assessment year from tomorrow, said the Inland Revenue Board (LHDN).
In a statement today, LHDN said that the submission of BN involves Forms E, BE, B, M, BT, MT, P, TF, TJ and TP, which must be done mandatorily through the online service or e-Filing via the MyTax portal.
Taxpayers and employers can access this service directly through the MyTax portal or the official LHDN portal > MyTax > ezHasil Services > e-Filing.
“Tax agents are encouraged to use the Tax Agent e-filing System (TAeF) platform, which can be accessed through the MyTax portal,” read the statement.
LHDN said that from tomorrow, the Identity Card Number will be the designated identification number for MyKad, MyPR, and MyKAS holders for tax-related matters, including access to the MyTax portal.
For military or police personnel who use their military or police numbers as identification when accessing the MyTax portal, they must re-register for the Individual Digital Certificate using their public Identity Card Number.
“Select MyKad, MyPR or MyKAS and input the identification card number during login and follow the further instructions on the screen,” LHDN said.
“As a guide for e-Form submission, taxpayers can refer to the BN Filing Programme for the Year 2026, which can be accessed and downloaded on the official LHDN portal,” said the statement.
According to LHDN, failure to submit the BN and income report within the allocated period could result in penalties under subsection 112(1) of the Income Tax Act 1967, which are a fine of RM200 to RM20,000, imprisonment of up to six months, or both.
If the taxpayer submits their BN late, according to LHDN, the imposition of penalties under Subsection 112(3) of the Income Tax Act 1967 is based on the period of delay after the BN submission deadline, where penalties can be imposed at between 15 to 45 per cent.
“In this regard, to avoid any last-minute difficulties, LHDN urges all taxpayers to prepare early by ensuring all tax-related records and documents, including income statements, receipts and invoices, are reviewed and completed before submitting the BN for the 2025 assessment year,” LHDN said.
