Form C: Company Tax Filing Guide

# Form C: Company Tax Filing Guide

Form C is the company tax return. This article explains who must submit it, how to file electronically (OeF), what is reported and how it relates to the CP204 estimate.

Updated: 8 November 2026 — Independently fact-checked.

Review date: 8 November 2026
Year of assessment: Annual pattern (forms/notes differ by YA); annual programme subject to review
Status: Published

What is Form C?

Form C is the income tax return for companies. It reports the chargeable income, the tax computation and the company's tax position for a year of assessment.

Who must submit?

Companies (including PMKS) are required to submit Form C to HASiL within seven months after the date the accounts close (R1).

Corporate e-Filing

Corporate filing is done through the Organisation e-Filing (OeF) and Tax Agent e-Filing (TAeF) systems with a digital certificate; the details of the space displayed in MyTax on this matter still await official HASiL confirmation — re-check with HASiL before making decisions. (R1/R4).

What is reported?

Statutory business income (Malaysian and foreign sources).
Aggregate income and chargeable income.
Tax reliefs (e.g. foreign tax credit under s.132) and incentive claims (Form C1 — related guide/form; verify the current edition with HASiL) (R2).
Tax computation and the balance payable/overpaid.

Relationship with CP204

The tax estimate (CP204) is paid throughout the year; Form C reports the actual tax. The difference between actual tax and the estimate can lead to a 10% increase under subsection 107C(10) ACP if it exceeds 30% (R3; see the CP204 guide).

Company tax rates

Rate treatment (PMKS vs non-PMKS) is referred to the guide Company Tax Rates in Malaysia: PMKS & Other Companies.

Figures & facts not yet confirmed

The Act section that sets the 7-month period (referred to as s.77A ACP by a secondary source — not verified against the Act text at this review; do not cite a section number in the article without verification).
The e-Filing closing date for Form C for YA 2026 (annual programme; FLAG-3 — the 2027 programme has not been published).
Current Form C/e-C field details (fields, worksheets) — verify with the current year form.
Late/non-filing penalties for Form C (s.112 ACP etc.) — not referenced in this review; do not invent figures.
The full differences between Form C and Form C1 (scope of C1, current edition of the form).