Form B, Form C, Form E — which does my company file?
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.
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
Call +60 10-383 5988 (a licensed secretary replies within one working hour (Mon–Fri 8:30am–5:30pm MYT; outside hours, first thing next working day)) or walk in at J-3A-15, Solaris Mont Kiara.