Difference between Form BE and Form B — which form should you use?

What are Form BE and Form B?

Every year, many Malaysians must file an Income Tax Return Form (BNCP) with the Inland Revenue Board of Malaysia (HASiL). BNCP is the form that declares your income for one year of assessment (YA).

The two most common forms for individuals are:

Form	Who it is for
Form BE	Individuals who do NOT carry on a business — for example, salary earners, pensioners, or those with other income such as rent.
Form B	Individuals who carry on a business — including those who earn a salary and also carry on a business.

Source: HASiL FAQ (Individuals), Q11 — see the Official Sources section below.

There are also other forms for specific situations: Form M for non-resident individuals, Form BT for Knowledge Workers/Expert Workers (residents), and Form MT for Knowledge Workers (non-residents). For most people, the main choice is BE or B.

Why does choosing the right form matter?

1. The wrong form can delay processing and cause HASiL to ask for clarification.
2. Deadlines differ between BE and B — missing a deadline can lead to penalties.
3. Form B requires business information (financial statements, sales records, etc.) that Form BE does not require.

How to decide: a simple question

Ask yourself one main question:

• If Yes → Form B (even if you also earn a salary).
• If No → Form BE (for example, only salary, pension, or rent).

What does "carrying on a business" mean? In general, it covers trading activities, services, production, or any activity carried on actively to make a profit. This includes freelance work, online businesses, made-to-order sales, and gig activities. This general guidance is not a legal definition. If you are not sure whether your activity counts as a business, check with HASiL — don't guess.

Filing deadlines

Form	Manual (paper)	e-Filing (online)
Form BE	30 April	15 May (e-BE)
Form B	30 June	15 July (e-B)

Source: HASiL – Report Income & Filing Period (see Official Sources).

How to file

• Online (recommended): e-Filing via the MyTax portal (mytax.hasil.gov.my). Activate your MyTax account (e-CP55D / e-KYC) before filing season.
• By paper: Download the form from the HASiL website, complete it, and submit it to a HASiL branch.

Source: HASiL – Report Income; HASiL – Download Individual Forms.

Simple examples

1. Aiman works as a salaried engineer. He does not carry on a business. → Form BE.
2. Sarah works as a teacher and sells homemade kuih made to order from home. The kuih-selling activity may count as a business. → Form B (salary income + business income).
3. Mr. Lim is retired and receives rental income from a house. He does not carry on a business. → Form BE. Note: rental income can be a different matter if it is carried on as a business activity — confirm with HASiL.

Frequently Asked Questions (FAQ)

Q. I have two jobs, both salaried. Which form? A. Form BE — no business activity.

Q. I have a permanent job but also side projects (freelance) during leave? A. If the activity counts as a business, you need to use Form B. Confirm the classification with HASiL if you are unsure.

Q. Husband and wife — joint or separate assessment? A. Joint assessment and separate assessment have their own rules. Refer to HASiL's FAQ (Q11) and check with HASiL; the choice of form can vary according to the circumstances.

Q. What happens if I file late? A. HASiL may impose penalties. Penalty rates and amounts are subject to the law and the circumstances — avoid delay by filing early.

Q. Can I switch from BE to B if I made a mistake? A. If you discover a mistake, contact HASiL as soon as possible. Amending a form has its own rules — refer to HASiL's FAQ (Q18).

Glossary

• BNCP — Income Tax Return Form; the official form for declaring income.
• Year of assessment (YA) — the year to which the reported income relates.
• e-Filing — the online filing system via MyTax.
• e-BE / e-B — the electronic versions of Form BE / Form B.
• MyTax — HASiL's tax services portal (mytax.hasil.gov.my).
• Resident — residence status that affects how you are taxed.