Form B or Form BE for Online Sellers in Malaysia: Which and When Due?

The Inland Revenue Board (LHDN) 2026 return form filing programme separates the two forms.

Due dates for YA 2025

• Form B: 30 June 2026 on paper, 15 July 2026 for e-Filing.
• Form BE: 30 April 2026 on paper, 15 May 2026 for e-Filing.

Form B is for a resident individual with income from a business (including a sole proprietorship, partnership share or other business income). The programme set 30 June 2026 as the due date for YA 2025, with a grace period to 15 July 2026 for e-Filing (e-B, the electronic Form B).

Form BE is for individuals who have no business income, such as employees. Its due date for YA 2025 was 30 April 2026, with e-Filing to 15 May 2026.

If an e-B is filed on 16 July, LHDN's programme says the return is treated as late from 1 July and a penalty applies. Dates are published each year and normally follow the same pattern, so the YA 2026 return is expected around 30 June 2027 with the e-Filing grace period; check the programme LHDN publishes for that year.

What goes with Form B: a business income computation (sales, cost of sales, expenses, capital allowances) and supporting records, which must be kept for seven years.

A sole proprietor who also has a salary files one Form B that includes both. Employers' EA forms (the annual employee remuneration statement) are pre-filled into e-Filing where available.