e-Filing LHDN for Companies 2026 — Step by Step

All Malaysian companies must file their tax return (Form C or Form C1) with LHDN within 7 months after the financial year end. e-Filing is now mandatory. Here's how to do it right.

Deadlines

• Form C (company with business income): 7 months after FYE
• Form C1 (dormant/no business): 7 months after FYE
• Late penalty: 20% increase on tax payable (Section 103(3))
• CP204 (tax estimate): 30 days before start of basis period

Step-by-Step e-Filing

1. Login to MyTax — mytax.hasil.gov.my using company digital certificate
2. Select e-Filing — Choose "e-C" for Form C
3. Company info — Verify registration number, address, FYE
4. Revenue section — Enter gross income, business income
5. Expenses — Enter allowable deductions by category
6. Tax computation — System calculates or enter manual computation
7. Capital allowance — Enter Schedule 3 claims
8. Tax payable — System shows final tax, less CP204 payments
9. Review & submit — Check all figures, submit electronically
10. Print acknowledgment — Save e-Filing receipt for records

Documents to Prepare

• Audited financial statements
• Tax computation (prepared by tax agent or in-house)
• Capital allowance schedule
• CP204 payment records
• Supporting schedules (entertainment, depreciation, etc.)

Common Mistakes

• Wrong basis period selected
• Not reconciling tax computation with audited accounts
• Forgetting to claim brought-forward losses
• Incorrect capital allowance rates
• Missing CP204 revision deadline