E-filing only for income tax returns from YA2024, says Inland Revenue Board

PETALING JAYA: Individual taxpayers need to submit their income tax returns via e-filing beginning from the assessment year 2024, says the Inland Revenue Board of Malaysia (IRB).

It said this also applies to those in the categories of partnerships, Hindu joint families, associations and deceased persons’ estates.

“Consequently, IRB will no longer accept submissions manually or via paper forms, either at counters or through mail,” read the statement on Wednesday (Jan 1).

“Failure to submit the returns may result in action under Section 112 of the Income Tax Act (ACP) 1967.”

The IRB said employers are encouraged to submit employee remuneration and deduction details through e-CP8D on or before Feb 25, 2025.

It said the employee remuneration information received will be used for pre-filling into employees’ e-Forms (e-BE / e-B / e-BT / e-M / e-MT for Assessment Year 2024).

“This aims to facilitate employees in submitting their e-filing starting March 1, 2025.

“Employees can review and amend the pre-filled data on their e-Forms if there are any changes before signing and submitting the e-Forms,” it said.

It also said the Tax Return Filing Programme for the Year 2025 has been uploaded on its official portal as a reference and guide for taxpayers to submit their returns.

Starting from assessment year 2025 taxpayers in the categories of Companies and Limited Liability Partnerships (LLP) who have submitted their Tax Returns are also required to provide additional information and submit documents specified by the IRB Director General under Section 82B of the Income Tax Act 1967 within 30 days after the submission deadline for tax returns.

These documents and additional information are audited financial statements or management accounts, tax computation, a detailed schedule of Capital Allowances and Schedule 3 Charges under the Income Tax Act 1967 that are claimed and a complete calculation of incentives claimed if applicable.

As a guide and reference for taxpayers, the requirements for submitting documents as stipulated under Section 82B can be accessed via the portal MyTax at https://mytax.hasil.gov.my/