As tax season approaches each year, one question repeatedly surfaces among employees and HR teams alike:
“Borang BE — who is required to file it, and when?”
Confusion around Borang BE often leads to late submissions, penalties, and last-minute HR escalations, especially when employees are unprepared. For employers and HR teams, understanding Borang BE is not optional — it is a key part of year-end payroll readiness and employee compliance support.
This guide explains what Borang BE is, who must file it, the filing deadlines, and how HR can help employees prepare earlier — accurately and on time.
What Is Borang BE?
Borang BE is an individual income tax return form issued by the Inland Revenue Board of Malaysia (LHDN). It is used by individuals to declare their annual employment and non-business income for a specific year of assessment.
Borang BE is applicable to individuals who earn income from:
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Employment (salary, wages, bonuses, allowances)
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Rental income
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Other non-business income sources
📌 Individuals who run a business must file Borang B, not Borang BE.
Who Is Required to File Borang BE?
An individual must file Borang BE if they meet all the following criteria:
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✔ Malaysian citizen or tax resident
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✔ Receives taxable income during the year
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✔ Does not operate a business
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✔ Subject to income tax under the current Year of Assessment
From an HR perspective, most salaried employees fall under Borang BE, making early preparation critical.
Borang BE Submission Deadlines (Malaysia)
Every year, LHDN sets clear deadlines for Borang BE submission:
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30 April — e-Filing via LHDN portal
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15 May — Manual submission
⚠️ Late submission may result in penalties, fines, or tax audits. Employers are strongly encouraged to prepare payroll documents early to support timely employee filing.
Borang BE vs Borang EA: What HR & Employers Must Know
This is where confusion commonly occurs.
Borang EA
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Issued by the employer
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Summarises the employee’s annual income, allowances, benefits, PCB, and EPF
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Must be provided by 28 February
Borang BE
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Filed by the employee
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Uses data from Borang EA
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Submitted to LHDN
✅ HR Responsibility: Issue accurate Borang EA on time
✅ Employee Responsibility: Use Borang EA to complete Borang BE
Any payroll error in Borang EA can directly affect the employee’s tax filing — and reflect poorly on HR.
Step-by-Step: How to File Borang BE
Here is a simplified process employees follow:
1️⃣ Register for LHDN e-Filing
Ensure an active e-Filing account on the LHDN portal.
2️⃣ Prepare Required Documents
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Borang EA
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Tax relief receipts
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Income-related documents
3️⃣ Complete Borang BE Online
Declare:
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Employment income
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Allowances & benefits
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Tax reliefs & deductions
4️⃣ Review & Submit
Always double-check figures before submission.
5️⃣ Pay Outstanding Tax (If Any)
Any balance payable must be settled before the deadline.
Why Early HR Preparation Matters
For employers, Borang BE season is not just an employee issue — it is a payroll accuracy and compliance test.
Late EA issuance, incorrect figures, or manual payroll errors often result in:
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Employee disputes
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LHDN queries
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Rework for HR & payroll teams
This is why systemised payroll records matter.
How Pandahrms Helps Employers Stay Tax-Ready
Managing tax-related documents manually increases risk. Pandahrms helps employers stay compliant by centralising payroll and employee records.
With Pandahrms, employers can:
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✔ Auto-generate accurate payroll reports
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✔ Maintain clean, audit-ready income records
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✔ Issue Borang EA on time
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✔ Reduce tax-season HR workload
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✔ Minimise payroll and reporting errors
Whether you manage a small team or a growing organisation, Pandahrms ensures your payroll data is consistent, traceable, and tax-compliant.
Conclusion
Borang BE filing is a legal obligation for income earners in Malaysia, but its success depends heavily on accurate payroll data provided by employers.
By understanding filing requirements, deadlines, and documentation — and by using a structured HR system — employers can prevent last-minute tax chaos and support employees effectively.
