# LHDN Personal Income Tax e-Filing

What Is It

e-Filing is the electronic tax return filing application managed by the Inland Revenue Board of Malaysia (LHDN). It allows individuals receiving employment or business income to declare their annual earnings, claim eligible tax reliefs, and settle outstanding tax liabilities online.

Who Is Eligible

  • Any individual receiving employment income in Malaysia exceeding RM34,000 per year (after EPF deduction).
  • Residents and non-residents who carry out business operations in Malaysia.

    • Required Documents

  • For Employment Income: EA Form (provided by employer showing annual salary, EPF, and PCB deductions).
  • For Business Income: Form B (financial accounts summary).
  • Receipts and support documentation for all claimed tax reliefs (retained for 7 years).

    • Step-by-Step Procedure

    1. Access MyTax: Log in to the LHDN MyTax online portal using your MyKad. 2. Access e-Filing: Select the 'e-Filing' menu and choose the relevant form (Form BE for salaried employees without business income). 3. Verify Personal Info: Check pre-filled details (identity, address, bank account for refunds). 4. Enter Income details: Key in your statutory employment income from the EA Form (Section B). 5. Declare Tax Reliefs: Input total values for lifestyle, insurance, medical, and child tax reliefs. 6. Summary & Verification: The system automatically calculates tax payable or tax refund. Sign the form electronically using your MyTax password. 7. Submit & Pay: Submit the return. Pay any tax balance online or download your submission receipt.

    Cost & Processing Time

  • Cost: Free of charge to file.
  • Processing Time: Refunds for excess taxes paid via PCB are credited within 30 days of submission.
  • Deadline: Form BE must be filed by April 30 (or May 15 for e-Filing extensions) annually.

    • Where to Apply

  • Online Portal: [LHDN MyTax Website](https://mytax.hasil.gov.my)

    • Important Notes

  • Taxpayers are legally required to keep all supporting receipts, invoices, and EA Forms for 7 years from the filing year for potential LHDN tax audit inspections.