Missed the Form B Deadline? Here’s What You Can Do in Malaysia 2025

If you’re a freelancer, sole proprietor, or gig worker in Malaysia and missed the Form B income tax filing deadline in 2025, don’t panic. While there are consequences for late filing, there are also steps you can take to resolve the issue and minimize penalties.

In this article, we’ll explain:

• What happens if you miss the Form B deadline

• Common penalties under LHDN Malaysia

• What actions to take immediately

• How to appeal for penalty waivers

• Preventive tips for the next tax year

 

What Is Form B and Who Needs to File It?

Form B is the tax return form for individuals with business income in Malaysia. This includes:

• Freelancers and content creators

• Sole proprietors and small business owners

• Self-employed professionals

• Gig economy workers (Grab, Foodpanda, Shopee sellers, etc.)

Filing Form B via e-Filing on the MyTax portal is mandatory if you earned business income in the Year of Assessment (YA) 2024.

 

When Was the Form B Deadline in 2025?

For YA 2024, the Form B e-Filing deadline was:

Manual submission: 30 June 2025

e-Filing via MyTax: 15 July 2025 (with grace period)

 

If you missed this deadline, it’s important to act quickly to avoid further penalties.

 

What Happens If You Miss the Form B Filing Deadline?

1. Late Filing Penalties

A late payment of 10% will be imposed on the balance of tax not paid after April 30th/ May 15th (Individual: Non-Business) or June 30th/ July 15th (Individual: Business).

 

2. Possible Legal Action

In prolonged non-compliance cases, legal enforcement or investigation may be initiated under the Income Tax Act 1967.

 

What to Do If You Missed the Deadline

Step 1: File Your Form B Immediately

Even if the deadline has passed, log in to the MyTax portal and complete your tax filing. The system will still allow you to submit — and it’s better to file late than not at all.

 

Step 2: Pay Any Outstanding Tax

After submission, settle your tax payable and late charges promptly. Use FPX or manual banking methods available through MyTax.

 

Step 3: Check for Penalty Notices

LHDN may issue an official penalty notification (CP500/CP204A) by post or through the MyTax inbox. Review and respond accordingly.

 

Step 4: Submit an Appeal (If Valid Reason Exists)
You may submit an appeal letter to LHDN with justification (e.g., health issues, technical system errors, family emergencies). While approval isn’t guaranteed, LHDN may reduce or waive penalties.

 

How to Appeal Your Late Filing Penalty in Malaysia

Address your letter to: Director General of Inland Revenue, Malaysia

Include:

• Your full name and Tax Identification Number (TIN)

• Form B details

• Reason for the delay (with proof if possible)

• Request for penalty reduction or waiver

You may send your appeal via:

• Customer Feedback Portal

• Email or physical submission to the nearest LHDN branch

 

How to Avoid Missing the Form B Deadline Next Year

• Mark tax deadlines in your calendar (e.g. 15 July for e-Filing)

• Subscribe to MyTax reminders

• Keep digital records of your business income and receipts

• Engage a licensed tax agent if you are unsure of self-assessment filing

• Use the LHDN e-CP500 system for advance tax payments if applicable

Final Takeaway

If you’ve missed the Form B filing deadline in 2025, it’s not the end but you must act fast. File your return immediately, settle your tax dues, and consider sending a penalty appeal if applicable. Always monitor your tax obligations yearly and seek advice from certified tax professionals in Malaysia to stay compliant.

 

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Reference: 
https://www.hasil.gov.my/media/tvojk1ho/rf-filing-programme-for-2025.pdf
https://mytax.hasil.gov.my/
https://phl.hasil.gov.my/pdf/pdfam/Act_53.pdf
https://ringgitplus.com/en/blog/featured/malaysia-personal-income-tax-guide-2025-ya-2024.html