KUALA LUMPUR: The Inland Revenue Board (IRB) has released the Tax Return Form (BN) filing programme for the Year of Assessment 2025, providing a crucial reference for taxpayers as they prepare to submit their forms. The guidelines are intended to streamline the e-filing process, ensuring compliance with new requirements that will take effect starting next year.
According to BERNAMA News Agency, the filing programme can be accessed and downloaded through the IRB’s official portal at www.hasil.gov.my. Taxpayers can navigate to Borang > Program Memfail Borang Nyata > Program Memfail Borang Nyata (BN) Bagi Tahun 2025 for detailed instructions. Both Bahasa Malaysia and English versions of the document are available online to assist taxpayers in understanding the new procedures.
From 2024, individual taxpayers, partnerships, Hindu joint families, organizations, and estates are required to submit their BN forms via e-filing. The IRB will no longer accept manual or paper submissions, whether in person or by post. Non-compliance may lead to enforcement actions under Section 112 of the Income Tax Act 1967, emphasizing the need for taxpayers to adapt to the digital submission process.
Employers are urged to submit employee remuneration and deduction details through the e-CP8D platform by February 25. This data will be used for pre-filling employee e-Forms, such as e-BE, e-B, e-BT, e-M, and e-MT, for the Year of Assessment 2024, with e-filing access available to employees from March 1, 2025. Employees will have the opportunity to review and adjust any pre-filled information before submission.
Moreover, starting in 2025, companies and limited liability partnerships (PLT) will need to provide additional information and submit specific documents as mandated by the director-general of the Inland Revenue Board under Section 82B of the Income Tax Act 1967. These submissions must occur within 30 days following the return form deadline.
For further guidance on document submission requirements under Section 82B, taxpayers are directed to consult the MyTax portal at http://mytax.hasil.gov.my/, or access relevant information directly through the provided link.