Form B, BE and C deadlines 2027: a firm's prep guide

Every year the same months fill up: Form E in March, Form BE in April, Form B and P in June, and company returns spread across the year by financial year end. The returns themselves are not the slow part. The slow part is getting twelve months of client paperwork into shape in time to prepare them.

This guide sets out the dates firms should plan around for 2027, and a plan for the receipts behind them.

Note on dates. LHDN publishes a return form filing programme each year. The programme for 2027 had not been published when this was last checked (16 October 2026), so the 2027 dates below are the expected ones, based on the 2026 programme and the usual statutory deadlines. LHDN says each programme applies until the next one is issued. Check the programme page once the 2027 version is out.

Who files Form B, BE or C?

Form	Who files it	For 2027
Form E	Employers, for staff remuneration	Remuneration year 2026
Form BE	Resident individuals with no business income	Year of assessment 2026
Form B	Resident individuals with business income, including sole proprietors	Year of assessment 2026
Form P	Partnerships	Year of assessment 2026
Form C	Companies (Sdn Bhd and Bhd)	The year of assessment in which the company’s financial year ends
Form PT	Limited liability partnerships	As for companies

All of these are filed electronically through MyTax (e-E, e-BE, e-B, e-P, e-C, e-PT). E-filing is mandatory for companies, LLPs, individuals and partnerships.

When are the 2027 filing deadlines expected?

Form	Due date	E-filing grace period	Last day to e-file
e-E	31 March 2027	1 month	30 April 2027
e-BE	30 April 2027	15 days	15 May 2027
e-B	30 June 2027	15 days	15 July 2027
e-P	30 June 2027	15 days	15 July 2027
e-C, e-PT	7 months after financial year end	1 month	8 months after financial year end

Points worth knowing:

The grace period is not an extension. In the 2026 programme, a Form BE due on 30 April could be e-filed until 15 May. A return filed on 16 May counted as late from 1 May, not from 16 May.
Form E needs its C.P.8D. Form E only counts as complete when the C.P.8D (the employee details) is in by the Form E deadline.
Companies with a 31 December year end filing for YA2026 have until 31 July 2027, or 31 August 2027 if they e-file.
The balance of tax for Form BE and B is due on the same day as the return, with the same grace period for e-filers.

New for companies: uploading documents through MITRS

From year of assessment 2025, companies and LLPs also have to upload certain documents specified by LHDN through MITRS (the Malaysian Income Tax Reporting System), within 30 days after the due date of the return. Taxpayers reach it through MyTax, and tax agents through their own access. The list of specified documents is set out in LHDN’s guidance note on section 82B. It is one more reason to have the supporting records organised before the return goes in, not after.

What happens if a return is filed late?

Failing to file without reasonable excuse is an offence under section 112 of the Income Tax Act 1967, with a fine of RM200 to RM20,000, imprisonment of up to six months, or both. LHDN can instead impose a penalty of up to three times the tax payable. Late payment of tax carries a 10% increase. See LHDN’s page on offences, fines and penalties.

The real bottleneck: client paperwork

None of the deadlines above is hard on its own. What makes April to July painful is that so many clients hand over a full year of receipts, invoices and bank statements in one go, all at once, all in the same few weeks. The returns wait for the books, and the books wait for the paper.

A firm’s filing season is decided months earlier, by how the documents come in.

A prep plan, working back from the deadlines

October to December 2026: get the year’s documents in.

Ask each client for everything up to now, not everything at the end. A client who sends nine months of receipts in November sends three in January, not twelve.
Reconcile each client’s bank statements as the documents come in. The statement lines with no document are the list to chase, while the client can still remember what they were. Our bank reconciliation guide shows how.
Spot the clients who will be late. Every firm knows who they are. Start them first.

January to February 2027: close the books.

Employers: collect payroll data for Form E and the C.P.8D early, before the March deadline.
Close the 2026 books for sole proprietors and partnerships (Form B and P), and for companies with a 31 December year end.
Set the internal deadline: “everything for 2026 by 31 January”.

March to June 2027: file in order.

Form E by 31 March, Form BE by 30 April, Form B and P by 30 June.
Don’t plan around the e-filing grace period. Treat it as a buffer for problems, not as the deadline.

All year: keep the records.

Every receipt and invoice behind a return has to be kept for 7 years. Thermal receipts won’t last that long, so keep a clear digital copy. See how long to keep receipts in Malaysia.

How AccPilot helps before the rush

The best way to have a quiet filing season is to have the documents in by the end of the year, without your staff sorting, gluing, photostatting and keying a year of receipts in April. AccPilot helps with that part:

Clients send receipts as they go, through your upload link or by email, so they don’t arrive in one bag.
AccPilot reads each document and marks it Ready or Check, with the reason, so your staff only look closely at the ones that need it.
Bank statement lines are matched to documents, and the lines with no receipt become a chase list.
Your staff export one clean Excel into your accounting software, and every document stays searchable for 7 years.

More on spreading the work in stop the year-end rush. To see it on your own clients’ documents before next season, book a free demo.