With e-filing mandatory starting 2025, IRB urges taxpayers to refer to new tax return submission guide available online

PUTRAJAYA, Jan 1 — The Tax Return Form (BN) filing programme for the Year of Assessment 2025 is available as a reference and guide for taxpayers submitting their BN forms this year, according to the Inland Revenue Board (IRB).

The document can be accessed and downloaded through the IRB’s official portal at www.hasil.gov.my by navigating to Borang > Program Memfail Borang Nyata > Program Memfail Borang Nyata (BN) Bagi Tahun 2025.

For direct access, the Bahasa Malaysia version is available at: https://www.hasil.gov.my/media/agdmne4n/program-memfail-bn-bagi-tahun-2025.pdf

The English version can be accessed here: https://www.hasil.gov.my/media/tvojk1ho/rf-filing-programme-for-2025.pdf

Starting in 2024, taxpayers under the categories of individual, partnership, Hindu joint family, organisation, and estate are required to submit their BN forms via e-filing.

As a result, the IRB will no longer accept manual submission of BN forms or paper forms, whether submitted in person at the counter or by post and failure to do so may result in action being taken under Section 112 of the Income Tax Act 1967.

Employers are encouraged to submit employee remuneration and deduction details via e-CP8D on or before Feb 25, as the information on employee remuneration will be used for pre-filling the employee e-Form ((e-BE e-B/ e-BT / e-M / e-MT for the Year of Assessment 2024).

According to the IRB, this is aimed at streamlining the e-filing process, which will be available to employees, starting March 1, 2025.

Employees can review and amend any pre-filled data on their e-Form before signing and submitting it, in case there are any changes.

Additionally, starting in 2025, taxpayers under the company and limited liability partnership (PLT) categories who have submitted BN forms will be required to provide additional information and submit documents specified by the director-general of Inland Revenue Board (KPHDN) under Section 82B of the Income Tax Act 1967, within 30 days after the deadline for submitting the return form.

For guidance on the document submission requirements under Section 82B, taxpayers can refer to the MyTax portal at http://mytax.hasil.gov.my/ or access it directly via https://www.hasil.gov.my/borang/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-melalui-mitrs/. — Bernama