Form B · ListBelanja
Business income, recorded by source
Gross income is every sale and payment you receive before any deductions. Recording it through the year — instead of guessing in June — is the simplest way to avoid mistakes and questions from LHDN.
No credit card · BM, English & 中文 · your records live in the cloud, not on one phone
Updated
How to record it
- Add each source: online shop, e-hailing, freelance, rental or another business.
- Enter income by month — or scan the platform's payout statement.
- ListBelanja totals gross income for each source and deducts allowable expenses.
- Statutory income for each source is shown for the right Form B box.
The Form B boxes involved
- Statutory business income (B1)
- Salary (B7)
- Statutory rental income (B9)
- Aggregate income (B12)
- This year's business loss deducted (B15)
- Reliefs (B24)
- Chargeable income (B25)
- Tax (B30)
- Rebates & zakat (B32)
- Already paid (B38)
- Balance (B39)
e-Invoices for your sales
Businesses with annual revenue above RM3,000,000 must issue e-Invoices (threshold effective 1 September 2026). ListBelanja prepares e-Invoice drafts for your sales with the right classification codes.
Frequently asked questions
Do Shopee and TikTok Shop sales count as business income?
Yes — online sales are business income and are reported in Form B. Platform fees and commissions can be deducted as expenses.