Published On: 25/12/2025By

As the 2026 tax filing season approaches, Malaysian employers, HR teams, and employees must prepare early. Every year, late or incorrect submission of tax forms results in fines, audits, and unnecessary follow-ups with LHDN.

Whether you are issuing employee income statements, declaring payroll to LHDN, or preparing individual tax returns, knowing the correct deadlines is critical.

This guide summarises the key Malaysia income tax forms and their official submission deadlines for Year of Assessment (YA) 2025, so HR and employers can plan ahead with confidence.

Key Malaysia Tax Forms & Deadlines for 2026 (YA 2025)

1. Form EA – Employee Annual Income Statement

Deadline: 28 February 2026

Form EA is prepared by employers and issued to employees as a summary of their annual income, including:

  • Salary and wages

  • Allowances and benefits

  • EPF contributions

  • PCB (monthly tax deductions)

Employees rely on Form EA to complete their personal income tax filing (Form BE).
Any error or late issuance may directly affect employee compliance.

📌 Employer responsibility:
Form EA must be issued no later than 28 February 2026, including for employees who have resigned during the year.

2. Form E – Employer’s Declaration to LHDN

Deadline:

  • 31 March 2026 (Manual submission)

  • 30 April 2026 (e-Filing)

Form E is submitted by the employer to declare:

  • Employee headcount

  • Employment status

  • Total remuneration paid during the year

This form confirms that the employer has fulfilled its reporting obligations to LHDN.

⚠️ Failure to submit Form E on time may trigger penalties and compliance reviews.

3. CP58 – Statement of Commission, Fees & Incentives

Deadline: 31 March 2026

CP58 is required for payments made to:

  • Agents

  • Dealers

  • Distributors

  • Commission-based recipients (non-employees)

It applies even when recipients are not on payroll.

📌 Employers must issue CP58 to recipients and submit records to LHDN by the deadline.

4. Form BE – Individual Income Tax Return

Deadline:

  • 30 April 2026 (Manual submission)

  • 15 May 2026 (e-Filing)

Form BE is used by individuals who:

  • Earn employment income only

  • Do not operate a business

Employees use information from Form EA to complete Form BE accurately.

📌 Late submission may result in:

  • Penalties

  • Additional tax charges

  • Audit risk

Why These Deadlines Matter for Employers & HR

Tax filing is not just an employee issue — it starts with accurate payroll and timely documentation from employers.

Common risks include:

  • Late Form EA issuance

  • Mismatched payroll figures

  • Missing CP58 records

  • Manual errors under tight deadlines

All of these increase HR workload, compliance exposure, and employee dissatisfaction.

How Pandahrms Helps Employers Stay Tax-Compliant

With Pandahrms, employers can centralise payroll and tax-related records in one system, reducing year-end pressure.

Pandahrms helps HR teams:

  • Maintain clean, accurate payroll data

  • Prepare Form EA information efficiently

  • Track employee income and deductions

  • Reduce manual errors and rework

  • Support timely Form E and CP58 preparation

When payroll data is structured and consistent, tax season becomes predictable — not chaotic.

Conclusion: Prepare Early, Avoid Penalties

Malaysia’s income tax deadlines are strict — and late submission equals risk.

By understanding:

  • Which forms apply

  • Who is responsible

  • When each deadline falls

HR teams and employers can plan ahead, issue documents on time, and stay compliant.