Form B: Tax Filing Guide for Individual Businesses

# Form B: Tax Filing Guide for Individual Businesses

Individuals who carry on a business complete Form B; individuals who do not carry on a business complete Form BE. This article explains who must use Form B, the income reported and the filing deadlines.

Updated: 8 November 2026 — Independently fact-checked.

Review date: 8 November 2026
Year of assessment: YA 2026 (target) — annual pattern; references Form B PDF YA 2025
Status: Published

Who must use Form B?

Individuals who carry on a business complete Form B; individuals who do not carry on a business complete Form BE. This includes sole proprietorships, partners of a partnership, and self-employed workers (freelancers) with business activity.

Source: HASiL — Frequently Asked Questions (Individuals) Q11 (see Official sources section).

Filing period: manual vs e-B

Manual: Form B must be submitted on or before 30 June each year for individuals who carry on a business.
e-Filing (e-B): submitted on or before 15 July.
Online dates are subject to the annual Filing of Returns Programme (BN) — check the current programme before filing.

Source: HASiL — Report Income; Filing Period; Tax Advisory Pamphlet 2025 (see Official sources section).

e-Filing e-B steps in MyTax

Activate your MyTax account (e-CP55D / e-KYC).
Select the e-B form for the relevant year of assessment.
Complete the income, expenses and relief fields.
Submit and keep the confirmation receipt.

Details of the actual e-B screen display in MyTax on this matter still await official HASiL confirmation — re-check with HASiL before making decisions.

Income reported in Form B

B2 — Statutory income of Malaysian-source partnership: amount E/G from Worksheet HK-1B; B2a = number of partnerships.
B3 / Section E — foreign-source income remitted to Malaysia.
Business income (business 1, 2, …) and other related sources.

Source: Form B Explanatory Notes — YA 2025 (see Official sources section).

Balance of tax payment & CP500

Payment of the balance of tax due (if any) is made on or before 30 June each year; individual business taxpayers are also subject to CP500 (instalment notice) under the self-assessment system.

Source: Tax Advisory Pamphlet 2025; HASiL — Tax Responsibilities of Individual Businesses (see Official sources section).

Record keeping

Records do not need to be submitted with the return but must be kept for 7 years (ref. s.119A ITA) — for example: financial statements, receipts, vouchers, bank statements.

Source: HASiL — Frequently Asked Questions (Individuals) Q8–Q10 (see Official sources section).

Relationship with Form P (partnership)

A partnership files Form P (Partnership Return) under s.86(1) ITA; each partner reports their share of partnership income in Form B (Box B2). (See the separate partnership guide.)

Source: Tax Advisory Pamphlet 2025; Form B Explanatory Notes — YA 2025 (see Official sources section).

Figures & facts not yet confirmed

Filing deadline for YA 2026 (filing 2027) — the 2027 BN Filing Programme has not been published at the review of 2026-11-08; the 30 June/15 July pattern is a reference, not a confirmation of 2027 dates. This matter still awaits official HASiL confirmation — re-check with HASiL before making decisions.
Details of the actual e-B screen display in MyTax. This matter still awaits official HASiL confirmation — re-check with HASiL before making decisions.
Late/non-filing penalty figures (s.112 ITA etc.) — not referenced in this review; do not invent figures.
Joint assessment treatment of spouses for Form B — refer to the joint assessment guide; verify before publishing.