How do I file Form C through MyTax e-Filing?
Form C is filed online through LHDN's MyTax portal using the company's tax number and login. You complete the company return, attach no paper, submit, and keep the confirmation. Manual paper submission is no longer accepted for companies.
Companies file their return through the MyTax portal (the successor of the older e-Filing site).
Typical steps:
- Make sure the company has a tax number and a MyTax login linked to it (a director or an appointed tax agent can act).
- Prepare the tax computation from the finalised accounts: add back non-deductible items, subtract capital allowances, and apply brought-forward losses.
- Log in to MyTax, open the e-Filing option and choose the company return (Form C) for the correct year of assessment.
- Fill in business income, adjusted income, allowances, tax payable and the declaration.
- Review, submit, and download the acknowledgement. The submission is treated as the assessment notice.
- Pay any balance through the payment options on MyTax.
Related forms such as CP204 (tax estimate) and the capital gains return are also filed on MyTax.
A tax agent can submit the return on the company's behalf, but the director remains responsible for the content. LHDN's portal screens and menu names change from time to time, so follow the current on-screen guide for the exact path.
Legal basis
- Income Tax Act 1967, s.77A
- Income Tax (Electronic Filing of Return Form) Order 2016
Sources
Applies to YA 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- What is the corporate tax rate for a small company in Malaysia?A Malaysian resident company normally pays 24% income tax. A company that meets the SME conditions pays 15% on the first RM150,000 of chargeable income, 17% on the next RM450,000 (up to RM600,000), and 24% on anything above that.
- What conditions must my company meet to get the SME tax rates in Malaysia?To use the lower 15%/17% rates, the company must be resident, have ordinary paid-up capital of RM2.5 million or less, and gross business income of RM50 million or less. It must also pass the related-company test and, from YA 2024, a foreign-ownership test.
- Does a dormant company with no income still have to file a tax return in Malaysia?Yes. LHDN says companies that are dormant or have not started business must still register a tax file and file returns. A nil return tells LHDN there is no taxable income, and failing to file can be an offence even when no tax is due.
- What is the Year of Assessment and how does it relate to my financial year?The Year of Assessment (YA) is the calendar year in which your company's accounting year (the basis period) ends. A company with a financial year ending 30 June 2025 reports that income in YA 2025.
- What is CP204 and why does my company have to pay tax in instalments?CP204 is the estimate of the tax a company expects to owe for the year, submitted before the year starts. The estimated tax is paid in equal monthly instalments, due on the 15th of each month from the second month, instead of one lump sum after Form C.