Guides
Tax Filing Extension: e-Lanjutan Masa
Updated: 8 November 2026 Independently fact-checked.
Introduction
If your entity (company, limited liability partnership, trust body or petroleum entity) cannot submit its Return (BN) within the prescribed period, you may apply for an extension of time to file the return online through HASiL's e-Lanjutan Masa application. This article explains the legal basis, who is eligible, the application window and the conditions.
Legal basis
Applications for extension of time to file the return are administered under subsection 77A(1A) of the ITA 1967 and sections 30/30A of the PITA 1967 — R1.
Who is eligible
e-Lanjutan Masa is HASiL's online application for extension of time to file the return for Years of Assessment 2025 onwards, allowed for returns (R1/R2):
- companies (C);
- cooperatives (C1);
- limited liability partnerships (PT);
- trust bodies (TA/TC/TR/TN);
- petroleum returns (CPP/CPE).
Application window
Applications must be made within the prescribed period: starting 30 days or at least 14 days before the return filing deadline (taking into account any additional period allowed) — R1.
Second application
Second applications (additional second and subsequent extensions) are allowed subject to conditions — including approval of the extension to lodge financial statements from SSM — R1.
Eligibility conditions
Eligibility conditions include no tax arrears (debit balance) or non-compliant tax instalments up to the current YA — R1.
Approval may be withdrawn if information is untrue/inaccurate/incomplete; returns submitted after the deadline/extension period may be subject to penalties (s.112(3) ITA / s.51(3) PITA) — R1.
Tax payment
Tax/balance of tax must be paid on/before the deadline for filing the return including any additional time and extension to avoid penalties under s.103(3) ITA / s.48(4) PITA — R1/R3.
Frequently Asked Questions (FAQ)
Q. What is e-Lanjutan Masa? A. HASiL's online application for extension of time to file the return for YA 2025 onwards, for categories C/C1/PT/TA/TC/TR/TN/CPP/CPE.
Q. When can I apply? A. Within the period starting 30 days or at least 14 days before the return filing deadline.
Q. Can I apply a second time? A. Yes — allowed subject to conditions, including approval of the extension to lodge financial statements from SSM.
Q. Is approval automatic? A. No. It is subject to conditions and HASiL's discretion; approval may be withdrawn if information is untrue/incomplete.
Glossary
- BN — Borang Nyata Cukai Pendapatan (income tax return).
- e-Lanjutan Masa — HASiL's online application for extension of time to file the return.
- PITA — Petroleum (Income Tax) Act 1967.
- SSM — Companies Commission of Malaysia.
- YA — Year of Assessment.
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents:
Application window
- Applications must be made within the prescribed period: starting 30 days or at least 14 days before the BN filing due date (taking into account any additional period allowed)
- Second applications (additional second and subsequent time extensions) are allowed subject to conditions — including approval of a time extension for submitting financial statements from SSM
- Tax/tax balance must be paid on/before the due date for BN filing, including additional time and extensions, to avoid penalties under s.103(3) ACP / s.48(4) APCP
- A complete BN submitted after the due date/extension period may be penalised (s.112(3) ACP / s.51(3) APCP)
Eligible categories (chips below the timeline): "company (C); cooperative (C1); limited liability partnership (PT); trust body (TA/TC/TR/TN); petroleum BN (CPP/CPE)" — for "Year of Assessment 2025 and onwards"