Form BT, M and P: which return form do you need?

The choice of form depends on your status

The choice of Tax Return Form (BN) depends on your residence status, business activity and employee category:

Form	For whom	Basic deadline
BE	Resident individual, no business	30 April
B	Resident individual carrying on a business	30 June
BT	Resident individual — knowledge worker / expert / non-citizen holding a key position	30 April (no business) / 30 June (with business)
M	Non-resident individual	30 June
P	Partnership (submitted by the precedent partner)	30 June (s.86(1) ACP)

(Sumber: B1, B2, B4, B6, B7.)

Form BT — resident knowledge workers

Form BT is the return form for resident individuals who are:

• knowledge workers;
• expert workers; or
• non-citizens holding a key position (approved by the Minister).

This form is prescribed under section 77 and section 152 of the Income Tax Act 1967 (ACP). (Sumber: B1, B5.)

The Form BT deadline is 30 April if you do not carry on a business, or 30 June if you carry on a business. (Sumber: B4, B6.)

Form M — non-resident individuals

Form M is the tax reporting form for non-resident individuals with sources of business, employment and other income from Malaysia. (Sumber: B1, B2, B3.)

Non-resident individuals are taxed at a flat rate of 30% on business/trade/profession, employment, dividends and rent from YA 2020. (Sumber: B3.)

Form P — partnerships

Form P is the return form for partnerships. All partnerships are required to file Form P every year, no later than 30 June of the year following the year of assessment (section 86(1) ACP). (Sumber: B7.)

The precedent partner is responsible for:

• completing and filing Form P; and
• issuing Form CP30 to each partner.

(Sumber: B7, B8.)

Important: Partnership business profits/losses are not taxed at the partnership level — tax is charged in the hands of each partner according to their respective share, reported via Form CP30 in the individual's own form (B/BE/M). (Sumber: B7.)

Form P (partnership) is different from Form PT (Limited Liability Partnership / LLP) — both are listed separately in the BN filing schedule. (Sumber: B4.)

e-Filing for these forms

Forms M, P and BT can be submitted via e-Filing on MyTax (e-M / e-P / e-BT). (Sumber: B1, B6.)

Brief differences from BE/B

• BE/B — for resident individuals (BE without a business; B with a business).
• BT — for resident individuals who are knowledge/expert workers or hold a key position.
• M — for non-resident individuals.
• MT — for non-resident individuals who are knowledge workers.

The choice of form depends on residence status, business activity and employee category — do not combine Forms BT/M/P with Forms BE/B. (Sumber: B1, B2, B6.)

Frequently Asked Questions (FAQ)

Q. I am not a citizen but I work in Malaysia — which form do I use? A. If you are a resident and a knowledge/expert worker or hold a key position, use Form BT. If you are a non-resident, use Form M (or MT if you are a knowledge worker). (Sumber: B1, B5, B6.)

Q. I am a partner in a partnership — do I need to file Form P? A. Form P is filed by the precedent partner on behalf of the partnership. As a partner, you receive Form CP30 and report your share in your own individual form. (Sumber: B7, B8.)

Q. What is the tax rate for non-residents? A. A flat rate of 30% for business/trade/profession, employment, dividends and rent since YA 2020. (Sumber: B3.)