Income Tax Return Form (ITRF)

Income Tax Return Form (ITRF) Eligible for ezHASiL e-Filing

Taxpayers are encouraged to complete their Income Tax Return From (ITRF) via e-Filing. It is very convenience, save time and easy to complete it online rather than conventional methods by manually filling up the form. The most important thing is you will get a faster refund in case you paid excess income tax through PCB. Also, LHDN extended the dateline for extra 2 weeks.

For the time being, taxpayers can utilise e-Filing system if they are using the following ITRF.

Type of ITRF Form Description
Form B/BT (e-B/e-BT) Resident Who Carry On Business/Knowledge/Expert Worker
Form BE (e-BE) Resident Who Does Not Carry On Business
Form P (e-P) Partnership Return Form
Form M/MT (e-M/e-MT) Return Form of a Non-Resident Individual/Knowledge Worker
Form E (e-E) Return form of An Employer
Form C (e-C) Return Form of A Company
Form R (e-R) Statement of Revised 108 Balance
e-Estimated (e-CP204, CP204A-Amendment 6, CP204A-Amendment 9) For Company/Co-operative Society/Trust Body

Taxpayers may complete their ITRF form at LHDN e-Filing website. You may refer to general initial guides for e-Filing for Individual.

Type of Income Tax Return Form (ITRF) for Individual

Every individual in Malaysia, including resident or non-resident who is liable to tax is required to declare his income to Inland Revenue Board of Malaysia (IRBM) or Lembaga Hasil Dalam Negeri Malaysia (LDHN). Taxpayer is responsible to submit Income Tax Return Form (ITRF) and make income tax payment yearly prior to due date.

Depending on individual status & source of income, the taxpayer has to complete and submit proper type of form. Below is the guideline to select which type of form is applicable.

Status Description Applicable Form
Resident Resident who carry on business and other income B (e-B)
Resident who is knowledge worker or expert worker BT (e-BT)
Resident who is on employment and other income BE (e-BE)
Non-Resident Resident who carry on business, employment  and other income M (e-M)
Resident who is business, employment  and other Income (knowledge worker) MT (e-MT)