Company tax returns in Malaysia are filed as Form C via the MyTax portal (mytax.hasil.gov.my). The deadline is 7 months after your financial year end. If your financial year ended 30 September 2025, your Form C deadline is 30 April 2026 — 10 days away. Missing it triggers a 10%–35% surcharge under Section 112 ITA 1967. You'll need audited accounts, a completed tax computation, and your company's income tax reference number to file.
If your company's financial year ended 30 September 2025, your Form C deadline is 30 April 2026. Late filing means an automatic 10% penalty on tax payable under Section 112 ITA 1967. Don't wait for your accountant to chase you — read this guide and act today. Not sure if you need a tax agent? We explain that too.
Filing your company tax return in Malaysia is not complicated — but there are enough moving parts that SME owners in Kuala Lumpur, Johor Bahru, and Penang regularly miss deadlines or make errors that cost them money.
This guide walks you through the exact process: what Form C is, how to log in to MyTax, what the 9-step filing process looks like, what documents you need, and what happens if something goes wrong.
If you've already read our Corporate Tax Malaysia guide and understand how chargeable income is calculated, this is the practical companion — the actual filing steps.
Form C vs Form CP8D vs CP204 — Which Is Which?
Before filing, you need to know which form does what. These three forms confuse a lot of first-time filers:
| Form | Who Files It | What It Covers | Deadline |
|---|---|---|---|
| Form C | The company (Sdn Bhd / resident company) | Annual corporate income tax return — actual chargeable income and final tax payable for the financial year | 7 months after financial year end |
| Form CP8D | The company as employer | Employer's return of employee remuneration and PCB (Monthly Tax Deduction) deducted during the year — a payroll summary for LHDN | 31 March annually (for the preceding calendar year) |
| CP204 | The company | Estimated tax payable for the upcoming financial year — basis for monthly CP207 instalment payments | 30 days before financial year begins |
| CP204A | The company | Revision of CP204 estimate if actual profits deviate significantly during the year | 6th or 9th month of financial year |
The short version: Form C = company's own tax return. CP8D = what you paid your staff. CP204 = your tax forecast for next year. All three are separate obligations — missing any of them has its own penalty.
When Is Your Form C Due? (FYE Deadline Table)
The rule is fixed: file Form C within 7 months after your company's financial year end. Here's what that means right now, in April 2026:
| Financial Year End | Year of Assessment | Form C Deadline | Status (April 2026) |
|---|---|---|---|
| 31 March 2025 | 2025 | 31 October 2025 | Overdue — file immediately, penalty accumulating |
| 30 June 2025 | 2025 | 31 January 2026 | Overdue — file immediately, penalty accumulating |
| 30 September 2025 | 2025 | 30 April 2026 ⚠ | 10 days remaining — file this week |
| 31 December 2025 | 2025 | 31 July 2026 | ~3 months remaining — prepare accounts now |
| 31 March 2026 | 2026 | 31 October 2026 | ~6 months remaining — CP204 may be due soon |
Not sure of your financial year end? Check your latest audited accounts or ask your company secretary — the financial year is registered with SSM and can't be changed without LHDN and SSM approval.
What You Need Before You File
Don't log in to MyTax without these ready. Missing any item will stall your filing mid-session:
| Document / Item | Why It's Needed | Where to Get It |
|---|---|---|
| Audited financial statements | Basis for the tax computation — Form C cannot be completed without finalised accounts | Your auditor — send management accounts to auditor immediately if not done |
| Tax computation | Converts accounting profit to chargeable income (add-backs, capital allowances, incentives) | Prepared by your tax agent or in-house accountant |
| Company income tax reference number | Required to log in to MyTax under the correct company account | Starts with "C" followed by 11 digits — on your LHDN correspondence or tax agent records |
| MyTax login credentials | Portal access — username and password for the company's MyTax account | If forgotten, use the "Forgot Password" function at mytax.hasil.gov.my |
| CP207 instalment payment records | Required for reconciliation in Part C of Form C — compares estimates paid vs actual tax | Your accounts / CP207 receipts from LHDN payment history in MyTax |
| Capital allowance schedule | Lists qualifying assets, initial allowance, and annual allowance for each — feeds into tax computation | Prepared as part of tax computation by your accountant or tax agent |
| SSM registration and business code (MSIC) | Required in Part A company particulars of Form C | SSM registration certificate or MySSM portal |
How to Log In to MyTax for Company Filing
The MyTax portal handles both individual and company filings from the same URL — make sure you select the right entity type:
- Go to mytax.hasil.gov.my
- Click Login on the top right
- Under "ID Type", select Company / LLP
- Enter your company's income tax reference number (C-prefix, 11 digits)
- Enter your password and click Login
- If your account is new or you've never set up the company's MyTax login, register first via the "New User Registration" link — you'll need the tax file number and company registration number (SSM)
Once inside, navigate to: e-Filing → Income Tax Return Form (BNCP) → Form C. Select the correct year of assessment.
Step-by-Step: Filing Form C via MyTax
The Form C e-filing process runs across three main parts. Here's exactly what each part covers and what to enter:
- Confirm company particulars (Part A) — verify company name, SSM number, income tax reference, business address, MSIC code, and financial year dates. Confirm SME status: paid-up capital RM2.5M or less, 60% or more Malaysian-owned. If your company doesn't qualify as an SME, the 24% standard rate applies.
- Enter business income (Part B1) — report gross business income for the financial year. This is taken directly from your audited income statement.
- Enter deductions and add-backs (Part B2) — this is where the tax computation feeds in. Enter allowable deductions (salaries, rent, professional fees) and non-deductible add-backs (accounting depreciation, entertainment disallowance, fines). The system calculates your adjusted income.
- Enter capital allowances (Part B3) — input initial allowance and annual allowance for each qualifying asset category. These replace accounting depreciation for tax purposes.
- Enter prior year losses (Part B4) — if your company has unabsorbed losses from prior years, enter them here to reduce chargeable income. Verify the brought-forward figures against prior year's Form C submission.
- Confirm chargeable income and apply tax rate (Part C1) — the portal calculates chargeable income from the figures above. Apply 17% (SME) or 24% (standard) to arrive at tax payable. For SMEs: 17% on first RM600,000, 24% on any excess.
- Reconcile CP207 instalments (Part C2) — enter total CP207 instalment payments made during the year. The system calculates whether you owe additional tax or are entitled to a refund.
- Attach documents and review — upload your tax computation and audited financial statements as PDF. Review all figures against your tax computation printout before submitting. Errors submitted online require an amendment — which takes time LHDN doesn't always process quickly near the deadline.
- Submit and save the acknowledgement — click Submit. Save the submission reference number and download the Form C acknowledgement. This is your legal proof of filing.
Common Submission Errors (and How to Avoid Them)
| Error | What Happens | How to Avoid It |
|---|---|---|
| Wrong year of assessment selected | Filing goes to the wrong tax year — requires amendment (Form C amendment filing) and causes LHDN matching errors | Double-check: YA = calendar year your FYE falls in. FYE 30 Sep 2025 = YA 2025. |
| Accounting depreciation not added back | Chargeable income understated — LHDN raises a query or additional assessment on audit | Always start tax computation by adding back 100% of accounting depreciation before applying capital allowances |
| Using wrong MSIC code | LHDN flags mismatches between income description and business code — delays processing | Match MSIC code to your primary business activity as registered with SSM |
| Capital allowances not carried forward | Unabsorbed allowances lost — higher chargeable income in current year | Track and carry forward unabsorbed IA/AA from prior years explicitly in the capital allowance schedule |
| Omitting CP8D (employer return) | Separate penalty under Section 83 ITA — even if Form C is filed correctly, CP8D is a distinct obligation | File CP8D by 31 March annually for all employees paid in the preceding year |
| Submitting without attaching supporting documents | Submission accepted initially but LHDN may query and issue a notice requesting documents — delays any refund processing | Always upload tax computation and audited accounts as attachments during the same session |
| Filing under individual login instead of company login | Filing is attributed to the wrong taxpayer — very difficult to correct after submission | Log in with "Company / LLP" entity type, not as an individual. Check the entity type label at the top of the MyTax dashboard before proceeding. |
Late Filing Penalties — Section 112 ITA 1967
LHDN does not send warnings before applying penalties. The surcharge is automatic on the day after the deadline. Here's exactly what you face:
| Delay Period | Penalty | Example (RM50,000 tax payable) |
|---|---|---|
| 1 day to 60 days late | 10% surcharge on tax payable | RM5,000 penalty on top of RM50,000 tax |
| More than 60 days late | 35% surcharge on tax payable | RM17,500 penalty on top of RM50,000 tax |
| Persistent non-filing | Criminal prosecution under Section 112(3) ITA — fine up to RM2,000 and/or imprisonment up to 6 months | Plus deemed assessment at LHDN's estimated (higher) figures |
If you genuinely cannot file by April 30, contact LHDN's Taxpayer Service Centre before the deadline to request an extension. Extensions are granted under legitimate circumstances (audit delays, system issues, medical emergencies). A granted extension removes the penalty — an ignored deadline doesn't.
If your company is based in Shah Alam, Subang Jaya, or anywhere with a local LHDN branch, you can also request an extension or submit a hardcopy form in person — though e-Filing via MyTax is the standard and recommended method.
April 30 is 10 days away. Don't gamble with a 10% penalty.
We work with licensed tax agents across Malaysia — KL, Penang, JB — who handle Form C, tax computation, and LHDN correspondence for SMEs. Straightforward fees, no jargon. Talk to us today via our contact page or WhatsApp.
Frequently Asked Questions
What is Form C in Malaysia?
Form C is the annual corporate income tax return filed by Sdn Bhd and resident companies with LHDN. It reports your company's actual chargeable income and final tax payable for the financial year. Filing is done online via MyTax (mytax.hasil.gov.my) within 7 months after your financial year ends.
What's the difference between Form C and Form CP8D?
Form C is the company's own income tax return — it declares the company's taxable income. Form CP8D is the employer's return declaring employee salaries and PCB (Monthly Tax Deduction) amounts withheld. Both are mandatory, but they cover completely different things. CP8D is due by 31 March each year; Form C within 7 months of your financial year end.
When is the company tax return deadline in Malaysia?
Form C is due 7 months after your company's financial year end. For a 30 September 2025 year-end, that's 30 April 2026 — 10 days away. For a 31 December 2025 year-end, the deadline is 31 July 2026. There is no automatic extension — late filing incurs a penalty from day one.
What documents do I need to file Form C?
You need: audited financial statements, a completed tax computation, your company's income tax reference number (C-prefix), MyTax login credentials, CP207 instalment payment records, a capital allowance schedule, and your MSIC code. The tax computation is the most technically demanding item — most SMEs engage a registered tax agent to prepare it.
How do I log in to MyTax to file as a company?
Go to mytax.hasil.gov.my. Click Login → Company / LLP (not Individual). Enter your company income tax reference number and password. Navigate to e-Filing → Income Tax Return Form → Form C. If it's your first time, register as a new user first using the company's tax file number and SSM registration number.
What happens if I miss the April 30 Form C deadline?
An automatic 10% surcharge on your tax payable applies under Section 112 ITA 1967 — from day one. If you're more than 60 days late, the penalty increases to 35%. LHDN can also raise a deemed assessment at their own (usually higher) estimate of your income. If you're going to miss the deadline, call your nearest LHDN branch before April 30 to request an extension.
Can I file Form C without a tax agent?
Yes — the MyTax portal is open to any company with a valid login. But the tax computation (converting accounting profit to chargeable income) requires detailed knowledge of the Income Tax Act 1967. If you get it wrong, it's your company's liability. SMEs with straightforward accounts can DIY; companies with capital allowances, group structures, or prior-year losses should use a registered tax agent.
What is the penalty for underestimating CP204?
If your actual tax exceeds your CP204 estimate by more than 30%, LHDN imposes a 10% penalty on the excess. Use CP204A in the 6th or 9th month of your financial year to revise upward if profits are tracking significantly higher than estimated — it avoids the penalty and keeps your instalment payments aligned with actual liability.
Need help filing before April 30?
10 days is enough time if you act today. We connect SME owners with licensed tax agents who can handle your Form C, tax computation, and LHDN submission quickly. No long queues. No jargon.