Deadlines & penalties · Form B · After 15 July
Missed the Form B deadline in 2026? do this now
The Form B deadline for YA 2025 was 15 July 2026 on e-Filing. If it slipped past you, do not panic and do not skip it. You can still file, using the same MyTax e-Filing you would have used on time, and filing now is far cheaper than filing later or not at all. Filing within 12 months of the deadline carries a penalty of 15% of the tax you owe, small next to the up to 300% LHDN can charge if they raise their own assessment because you never filed.
Can I still file after 15 July?
Yes. There is no special "late" form and no separate portal. You log into MyTax, open e-Filing, select the e-B, fill it in and submit it, exactly as you would have before the deadline. e-Filing stays open for late returns, and the system works out your tax and shows any balance owed. The only difference is that LHDN now attaches a late-filing penalty, so the sooner you file, the smaller that penalty is.
If you are not sure how to fill the e-B in, our step-by-step Form B walkthrough takes you through it screen by screen.
What filing late actually costs
Two separate charges can apply, and it helps to keep them apart. The first is the late-filing penalty under Section 112(3). LHDN's own operational guideline (GPO 3/2020) sets it as a percentage of the tax you owe, based on how late the return is: 15% if you file up to 12 months late, 30% over 12 to 24 months, and 45% beyond 24 months. The meter is running, but slowly, and it only jumps at the one-year and two-year marks.
The second is the late-payment surcharge under Section 103. Your tax for YA 2025 was due on the same day as the form. Pay it late and LHDN adds 10% to the unpaid balance straight away, then another 5% if it is still unpaid 60 days later. This is separate from the filing penalty, and you can be hit by both. See our late payment penalty guide for how that surcharge stacks.
You may also have read that late filing carries a fine of RM200 to RM20,000 under Section 112. That is true, but it is the statutory maximum for a court prosecution, which LHDN reserves for people who ignore them completely. For an ordinary filer who is simply late, the 15% administrative penalty above is what actually lands. Our late filing penalty guide covers the Section 112 detail.
What late costs
The real reason to file now, not later
The worst outcome is not filing at all. If you never file, LHDN can raise a best-judgment assessment under Section 90(3): they estimate your income themselves, usually on the high side, bill you on that estimate, and can add a penalty of up to 300% of the tax. You are then stuck disputing a number they invented, which is far harder than just filing your real figures.
Filing late, even very late, takes that outcome off the table. A 15% penalty on your real tax is a small, known cost. A 300% penalty on an inflated estimate is a nasty, open-ended one. This is the whole case for opening MyTax today.
What it looks like in ringgit
Say your Form B works out to RM2,000 of tax for YA 2025, and you file two months after the deadline and pay at the same time. The late-filing penalty is 15% of the tax, so RM300. The unpaid tax also picks up the 10% late-payment surcharge, another RM200. You settle RM2,500 instead of RM2,000.
Worked example · RM2,000 tax · filed 2 months late
That is RM500 of avoidable cost, and it stops growing the moment you file and pay. Leave the same RM2,000 unfiled for a year and the filing penalty alone doubles to RM600; leave it for LHDN to assess and the penalty can reach RM6,000 on top of a tax bill that is likely larger than your real one. The gap between acting today and waiting is the point.
Can I appeal the penalty?
Sometimes. If you had a genuine reason for filing late, such as hospitalisation or a bereavement, you can write to your LHDN branch and ask for the penalty to be reduced (a rayuan, meaning an appeal). LHDN does consider real, documented reasons, though relief is never guaranteed. If it is the assessed tax itself you disagree with, that is a different process: Form Q, filed within 30 days of the assessment. Either way, the practical rule is the same, file first and pay the base tax, then appeal. An appeal does not pause the deadline or the penalty clock.
What to do right now
Three steps, in order:
- File the e-B today. Log into MyTax, open e-Filing, submit your YA 2025 return. Every day you wait keeps both the penalty clock and the payment clock running.
- Pay the balance. Settle the tax due to stop the 10% surcharge, and the further 5% at 60 days, from biting.
- If you cannot pay in full, file anyway and apply to pay it in instalments with e-Ansuran. Filing and not paying is far better than not filing. Keep your records for 7 years either way.
Not sure what you actually owe? Our free tax calculator gives you the figure in a couple of minutes, so you know the number before you log into MyTax.
Frequently asked questions
My business made no money this year. Do I still file?
Yes. If your income is above the filing threshold you must file even when reliefs or losses bring your tax to zero. No tax to pay is not the same as no need to file, and a missing return can still draw a penalty.
Is the penalty a percentage or the RM200 to RM20,000 fine?
In practice it is the percentage. The RM200 to RM20,000 range in Section 112 is the maximum a court can impose if LHDN prosecutes. For a normal late filer, LHDN applies the administrative penalty under Section 112(3), which starts at 15% of the tax owed.
How long before the penalty goes up?
The 15% rate holds until 12 months after the deadline. After that it rises to 30%, and past 24 months to 45%. There is no benefit to waiting, but the jumps happen at those two marks.
How long do I keep my receipts and records?
Seven years. LHDN can ask you to support the figures in a filed return for up to seven years, so keep your invoices, receipts and working papers even after you have filed.
