LHDN and e-Filing

How to register, file taxes, and manage your tax account

What is LHDN?

LHDN (Lembaga Hasil Dalam Negeri) is the Inland Revenue Board of Malaysia. They collect income tax from individuals and businesses.

Who must file taxes?

✅ Malaysians earning above RM34,000/year (after EPF)
✅ Foreigners working in Malaysia
✅ Business owners and freelancers

How to register:

Get file number: Visit LHDN office or call 03-8911 1000
Register online: Go to hasil.gov.my
Activate e-Filing: Request activation code
File taxes: Submit before April 30 every year

Important dates:

e-Filing deadline: April 30 (individuals)
Manual filing: April 30
Business tax: Within 7 months of financial year-end

Important numbers:

LHDN Hotline: 03-8911 1000
Website: hasil.gov.my

Overview

The Lembaga Hasil Dalam Negeri (LHDN) or Inland Revenue Board of Malaysia administers the self-assessment tax system. All eligible individuals must file annual tax returns.

Who Must File Tax Returns?

Individuals:

✅ Employed individuals with annual income > RM34,000 (after EPF)
✅ Self-employed/freelancers with any income
✅ Business owners
✅ Foreigners working in Malaysia (any income)

How to Register for Tax File Number

Option 1: Visit LHDN Office

Bring IC/passport and proof of income (employment letter, payslips)
Fill out registration form
Receive tax file number immediately

Option 2: Online Registration

Visit hasil.gov.my
Click "e-Daftar" for new registration
Fill in personal and income details
Receive file number via email

How to Use e-Filing

Step 1: Activate e-Filing

Go to hasil.gov.my
Click "e-Filing" → "Request Activation Code"
Enter tax file number and IC
Activation code sent via post (takes 7-10 days)

Step 2: File Your Taxes

Login to e-Filing with file number and password
Select Form B (business income) or Form BE (employment income)
Enter income details from EA form (given by employer)
Claim tax reliefs and deductions
Review and submit
Pay any additional tax (if applicable)

Tax Forms

Form	For Whom
Form BE	Employment income only
Form B	Business income + employment
Form M	Non-residents

Important Dates

Individual e-Filing: April 30
Manual filing: April 30
Company tax (Form C): Within 7 months of financial year-end
PCB (monthly tax): By 15th of following month

Tax Payment Methods

✅ Online banking (Maybank2u, CIMB Clicks, etc.)
✅ Credit/debit card
✅ LHDN counter
✅ Post office
✅ FPX (Financial Process Exchange)

Important Contacts

Hotline: 03-8911 1000
Website: hasil.gov.my
Email: callcentre@hasil.gov.my
Live Chat: Available on website (Mon-Fri, 8 AM-5 PM)

Frequently Asked Questions

What if I miss the filing deadline?

You'll face penalties: 10% fine on tax owed + possible legal action. File immediately even if late. LHDN may waive penalties for first-time offenders with reasonable excuse.

Do I need to file if tax is fully deducted (PCB)?

Yes, you must still file even if PCB covers your full tax. Filing is mandatory if income exceeds RM34,000/year (after EPF), regardless of PCB status.

What documents do I need for e-Filing?

EA Form (from employer), receipts for tax reliefs (medical, education, insurance), donation receipts, and EPF contribution statement.

Can I file taxes myself or do I need an agent?

Most individuals can file themselves using e-Filing. Consider a tax agent only if you have complex situations (multiple income sources, foreign income, business losses).

What happens if I overpay tax?

LHDN will refund the excess amount via bank transfer. Ensure your bank details are updated in e-Filing. Refunds typically take 14-30 days.

Last updated: March 2026

Disclaimer: This guide provides general information only. Always verify with official sources for the most current information.