PUTRAJAYA: Individual and non-individual taxpayers can submit their Income Tax Return Form (BN) for the 2025 Year Remuneration and Year of Assessment starting tomorrow (March 1), according to the Inland Revenue Board (LHDN).
In a statement on Saturday (Feb 28), 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 https://mytax.hasil.gov.my or via the official LHDN portal https://www.hasil.gov.my > 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," according to the statement.
LHDN said that starting from March 1, the Identity Card Number will be designated as the 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, the individuals involved need to re-register their Individual Digital Certificate using their public Identity Card Number.
"Select MyKad, MyPR or MyKAS number and input the identification card number during login and follow the further instructions on the screen," according to the statement.
To ensure the smooth process of submitting BN through e-filing, LHDN said taxpayers must ensure they have the relevant role in MyTax.
"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 through the official LHDN portal," said the statement.
According to LHDN, failure to submit the BN and report actual income within the allowed period can result in taxpayers being penalised under subsection 112(1) of the Income Tax Act (ITA) 1967, which, if convicted, can lead to a fine of RM200 to RM20,000, or imprisonment for up to six months, or both.
If the taxpayer is late in submitting the BN, according to LHDN, the imposition of penalties under subsection 112(3) ACP 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 that all tax-related records and documents, including income statements, receipts and invoices, are reviewed and completed before submitting the BN for the 2025 Year of Assessment," according to the statement.- Bernama
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