This article is also available in Bahasa Malaysia and Chinese.
Form C is the one return every company files every year, and this month is the one that catches people out. If your financial year ended on 31 March 2026, the return was due on 31 October — and the grace period that lets you file late runs out on 30 November 2026.
The quick version
- Form C (e-C) is your company's annual tax return, filed on LHDN's MyTax platform. It is due 7 months after your financial year end.
- LHDN's 2026 filing programme allows a further one-month e-filing grace period on top of that date.
- FYE 31 March 2026 → due 31 October 2026, grace ends 30 November 2026.
- FYE 30 April 2026 → due 30 November 2026, grace ends 31 December 2026.
- Any tax balance not covered by your instalments is due on the same date as the return.
- Miss it and late filing is an offence, not just an extra fee. The minimum fine is RM200.
The dates that matter
- 31 March 2026 year end → due 31 October 2026, grace ends 30 November 2026
- 30 April 2026 year end → due 30 November 2026, grace ends 31 December 2026
- 31 May 2026 year end → due 31 December 2026, grace ends 31 January 2027
- 31 July 2026 year end → due 28 February 2027, grace ends 31 March 2027
- 31 December 2026 year end → due 31 July 2027, grace ends 31 August 2027
If you are not sure which row is yours, the rule behind the table is simple: seven months after your year end, then one month of grace.
Before you file
- Reconcile the estimate against the actual. Compare your actual taxable profit against your CP204 and any CP204A you filed. A revision you made but did not carry through turns into a surprise balance.
- Work out tax payable, not accounting profit. Taxable income is not the same as the profit in your accounts. Check the adjustments that apply to your business before you accept the number.
- Add up what you have already paid. The difference between tax payable and the instalments already paid is the balance due on the filing date.
- Update the company particulars. Registered activities, the business address and the address where your accounting records are kept all need to be current.
- Keep the supporting papers ready. Financial statements, the tax computation, your CP204 and CP204A, and the SST, PAYE and EPF records feeding the computation.
- File as e-C on MyTax. The grace period applies to e-filing, so that is the route to use.
What a miss costs
Late filing is an offence under section 112 of the Income Tax Act 1967. On conviction, an officer or director can be fined RM200 to RM20,000, imprisoned for up to six months, or both. Where LHDN does not prosecute, it can impose a penalty of up to three times the tax payable. Separately, section 103 increases unpaid tax by 10%.
That is the price of one missed date — which is exactly why the grace month is worth using, but only if you use it.
Your checklist
- Check your year end against the dates above. If it was 31 March 2026, file before 30 November 2026.
- Open MyTax and clear anything outstanding from earlier filings while you are in the account.
- Compare the CP204 estimate with the actual result so the shortfall is a number, not a surprise.
- Put a reminder in the calendar for the seven-month date, not the grace date.
- Check the monthly items still line up — PCB, CP204 instalments, EPF, SOCSO and EIS all fall on the 15th.
Our earlier note on the income tax filing season sets out the wider calendar, including the returns for individuals and partnerships.
This is general guidance, not tax advice — Form C timing depends on your company's financial year end and its figures, and LHDN's filing programmes are amended from time to time. Use our tax deadline calendar for a quick check, then contact us to confirm your position properly. Prefer to have it prepared and reviewed? Get in touch or request a quote.