Form B, Form BE and Form C deadlines in Malaysia, with grace periods and CP204

When are Form BE, Form B and Form C due?

For Form C, the date depends on your financial year end. A company with a financial year that ends on 31 December counts 7 months from 1 January, so its Form C is due by 31 July. The grace period then gives one more month for e-Filing.

e-Filing is mandatory. Companies must e-File Form C from YA 2014, limited liability partnerships from YA 2021, and individuals and partnerships from YA 2023.

How does the e-Filing grace period work?

A return that you e-File within the grace period counts as filed on time. The grace period also covers payment of the balance of tax under section 103(1) of the Income Tax Act 1967, for e-Filed returns other than Form E, Form P and Form CPE. These grace periods are confirmed for the 2026 filing programme only.

When is a return late?

If you miss the grace period, the return is late from the original due date, not from the end of the grace period. LHDN gives two examples. A Form e-BE for YA 2025 filed on 16 May 2026 is late from 1 May 2026. A Form e-B for YA 2025 filed on 16 July 2026 is late from 1 July 2026.

• Failure to file a return can lead to a fine of RM200 to RM20,000, jail of up to 6 months, or both, under section 112(1) of the Income Tax Act 1967.
• Instead of prosecution, LHDN can impose a penalty under section 112(3).
• Tax that is not paid by the due date is increased by 10% under section 103.

What is CP204 and when is it due?

CP204 is the form a company uses to estimate its tax for the coming year of assessment. The company then pays that estimate in equal monthly instalments. CP204 must be e-Filed, which is mandatory from YA 2018.

If a company does not pay an instalment, its tax is increased under section 107C(9) of the Income Tax Act 1967.

Does a new small company need to submit CP204?

Not always. Under section 107C(4A) of the Income Tax Act 1967, a new company does not need to submit CP204 if it meets all of these conditions (Public Ruling 8/2025, paragraph 6.6.2):

• It is resident and incorporated in Malaysia.
• It has newly started operations.
• It does not own, and is not owned by, a related company with paid-up ordinary share capital of more than RM2.5 million.
• Its paid-up ordinary share capital is RM2.5 million or less at the start of the basis period, and also at the start of the basis period for the next two years of assessment.
• Not more than 20% of its paid-up capital is owned, directly or indirectly, by foreign companies or by people who are not Malaysian citizens.

In the ruling’s own example, a qualifying company that starts business on 1 January 2021 is exempt for YA 2021 and YA 2022. The exemption does not apply to a limited liability partnership.

Does Budget 2027 change these deadlines?

No. None of the 36 Budget 2027 tax appendices changes the due dates, the grace periods, CP204 or the penalties. The proposed lower MSME rates from YA 2027 would change the tax an MSME estimates in CP204 for YA 2027, but only after the law is passed. See the Budget 2027 guide for SMEs.

How does Lejar help you prepare Form B or Form C?

Your tax return starts from your accounts. Lejar generates your profit and loss statement and balance sheet for any period you pick, from the entries you approve. You or your tax agent then use those figures to work out chargeable income and file through LHDN e-Filing. A monthly P&L also helps a company set a realistic CP204 estimate and see early if it needs a CP204A revision.