LHDN e-Filing Guide Malaysia

LHDN's e-Filing system is the online platform for Malaysian taxpayers to submit their annual income tax returns. It is the fastest, most convenient, and most accurate way to file your taxes. The e-Filing portal is accessible at hasilexpotax.hasil.gov.my.

To use e-Filing, you first need to register. Registration requires your MyKad or passport number, and a PIN that LHDN mails to your registered address. If you have not received your PIN, you can visit any LHDN branch with your IC to get it reset.

Once registered, you can log in using your IC number and the password you created during registration. The dashboard shows your filing history, any outstanding tax balances, and the current year's filing status.

The e-Filing system supports all major tax forms: BE (employment only), B (employment + other income), M (joint assessment for married couples), BT (trust income), and TP (partnership). Most employees will use the BE form, which is the simplest to complete.

If you encounter issues during registration or filing, LHDN provides a helpdesk at 03-8911 1000 and email at hasildn@hasil.gov.my. You can also visit any LHDN branch for in-person assistance.

The BE form is used by taxpayers who only have employment income (no business, rental, or other income). Here is how to fill each section:

**Section A: Personal Information:** Your name, IC number, address, marital status, and number of dependent children. Ensure these match your MyKad records.

**Section B: Employment Income:** Enter your total employment income from Form EA. This includes basic salary, allowances, bonuses, commissions, and any other employment-related income. Do not include EPF contributions (employer's portion) or per diem allowances that are not taxable.

**Section C: Statutory Income Deductions:** This section is largely auto-calculated. It includes approved donations (capped at 7% of aggregate income) and other specific deductions.

**Section D: Tax Reliefs:** This is where you claim all eligible reliefs. The e-Filing system will show each relief category with its limit. Key entries include individual relief (RM9,000 auto-claimed), EPF/insurance relief (enter your EPF contribution amount from your annual statement), lifestyle relief, and child relief.

**Section E: Tax Computation:** The system automatically calculates your tax based on taxable income (gross income minus reliefs) using the progressive tax brackets. It then deducts the PCB you have already paid to determine if you owe additional tax or are due a refund.

**Submission:** Review all entries, check the computation, and click submit. You will receive a confirmation number. Save or print this for your records.