ListBelanja
Penalties for late tax filing and late payment
Short answer: if your tax balance is not paid by the deadline, LHDN increases it by 10%. Failing to submit a return without a reasonable excuse is an offence under the Income Tax Act 1967 that can lead to a penalty or prosecution. The safest course: file and pay before the deadline.
No credit card · BM, English & 中文 · your records live in the cloud, not on one phone
Updated
Filing deadlines
Form BE (salaried employees): 30 April, or 15 May by e-Filing. Form B (business & freelance): 30 June, or 15 July by e-Filing.
Paying the tax balance late
- A balance not paid by the deadline is increased by 10% (section 103 of the Income Tax Act 1967).
- A further increase can apply if the balance is still unpaid after the set period.
- Form B taxpayers on CP500 instalments must pay each instalment on its due date.
Filing late or not at all
Failing to submit a return without a reasonable excuse is an offence under section 112 of the Income Tax Act 1967. LHDN can impose a penalty or prosecute; LHDN's guidelines set the penalty rate by how late the return is — the longer, the higher.
If you are already late, file as soon as possible by e-Filing and settle the tax balance.
How to avoid penalties
- Collect receipts all year — not in the final week.
- Turn on deadline reminders in ListBelanja — notifications & email a month and a day before.
- File by e-Filing and pay the balance before the deadline.
Official sources
- LHDN — Offences, fines and penalties — offences & penalties under the Income Tax Act 1967
- LHDN — Individual FAQ — late payment penalty on the tax balance (in Malay)
- MyTax — e-Filing & tax payment
Frequently asked questions
What is the penalty for paying tax late?
Tax left unpaid after the deadline is increased by 10%, and a further increase can apply if it remains unpaid after the set period.
I missed the deadline — what should I do now?
File the return as soon as possible by e-Filing and settle the tax balance. A longer delay means a higher penalty.