# Form B, Form C, Form E — which does my company file? — RCS
URL: https://robocompanysecretary.com/answers/form-b-c-e-which/

## Form B, Form C, Form E — which does my company file?

Last updated: 14 October 2026 Answer from Robo Company Secretary How we write answers

Form B is for individuals with business income — sole proprietors, not companies. Form C is the company's own return, filed within seven months of financial year end. Form E is the employer's return, filed by every registered employer by 31 March each year, including companies whose only employee is a working director.

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Sources: LHDN filing programme

Also asked as: borang B C E beza; which tax form sdn bhd; form E who files; lhdn form types explained.

The Form E trap catches new companies constantly: once you have an employer file, the return is due whether or not you paid anyone that year.

### Key facts

- B: individual business income; C: company (FYE+7 months); E: employer, by 31 March
- Form E due even with a single director-employee

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### Related questions

- When is my company's first tax filing due?
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- Do I need to register my new company with LHDN?

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