Filing season always arrives faster than expected. Here are the deadlines Malaysian SMEs should have in the calendar for Year of Assessment 2025, and what to get ready before you (or your accountant) sit down to file.
Key deadlines at a glance
| Taxpayer | Form | e-Filing deadline |
|---|---|---|
| Individuals (employment income only) | e-BE | 15 May 2026 |
| Individuals with business income | e-B | 15 July 2026 |
| Partnerships | e-P | 15 July 2026 |
| Companies (Sdn Bhd / LLP) | e-C | 7 months after financial year end |
Companies don't share a single date — your Form C is due seven months after your financial year end, so a 31 December 2025 year end means filing by 31 July 2026.
Don't forget CP204
Companies must also keep their CP204 tax estimate in order. The estimate for a year of assessment is due 30 days before the basis period begins, and revisions are allowed in the 6th and 9th month of the basis period. Underestimating by more than 30% attracts a 10% penalty on the shortfall — worth reviewing mid-year, not just at filing time.
What to prepare
- Bank statements and management accounts for the full basis period
- Invoices and receipts supporting income and claimable expenses
- EPF, SOCSO and payroll records if you have employees
- Capital allowance details for assets bought during the year
- Last year's tax computation, for continuity
Late filing is expensive
Late submission can attract penalties under the Income Tax Act 1967, and a pattern of late filing makes LHDN audits more likely. If you're behind on bookkeeping, fixing that first is usually the fastest route to a clean, on-time submission.
This article is general information, not tax advice for your specific situation. Deadlines can change — always confirm against the latest LHDN announcements, or ask us and we'll confirm what applies to you.