Kuala lumpur: Individual and non-individual taxpayers will be able to submit their Income Tax Return Form (BN) for the 2025 Year Remuneration and Year of Assessment starting tomorrow, as announced by the Inland Revenue Board (LHDN).
According to BERNAMA News Agency, LHDN stated that the submission of BN involves Forms E, BE, B, M, BT, MT, P, TF, TJ, and TP, which must be completed through the e-Filing system available via the MyTax portal. Taxpayers and employers can access this service directly through the MyTax portal or through the official LHDN portal.
Tax agents can use the Tax Agent e-filing System (TAeF) platform, accessible via the MyTax portal, as encouraged by LHDN. Starting tomorrow, the Identity Card Number will serve as the identification number for MyKad, MyPR, and MyKAS holders for tax-related activities, including access to the MyTax portal. Military or police personnel using their service numbers for identification must re-register their Individual Digital Certificate using their public Identity Card Number.
LHDN advises taxpayers to select their MyKad, MyPR, or MyKAS number, enter the identification card number during login, and follow on-screen instructions. To facilitate a smooth e-filing process, taxpayers must ensure they have the relevant role in MyTax. A guide for e-Form submission is available in the BN Filing Programme for the Year 2026, accessible through the official LHDN portal.
Failure to submit the BN and report actual income within the stipulated period can result in penalties under subsection 112(1) of the Income Tax Act (ITA) 1967, with fines ranging from RM200 to RM20,000, or imprisonment for up to six months, or both. Late submission of the BN may incur penalties under subsection 112(3) ACP 1967, based on the delay duration, ranging from 15 to 45 percent.
To avoid last-minute issues, LHDN urges all taxpayers to prepare early by reviewing and completing all tax-related records and documents, including income statements, receipts, and invoices, before submitting the BN for the 2025 Year of Assessment.