“When Should I Submit My Company’s Form C?”
Business owners in Malaysia often ask this question during tax season. The answer matters because you can’t skip Form C — it’s the corporate income tax return that every company must file with LHDN (Inland Revenue Board of Malaysia).
If you don’t meet the deadline, you might have to pay big fines, deal with an audit, and lose sleep over it. This applies to both business owners and their finance teams.
Here’s what you should know about Form C tax filing in Malaysia for 2025:
- What Form C is and who has to file it
- Important dates for paper and online filing
- Mistakes to avoid
- How e-Invoicing and software can help you comply
What Is Form C in Malaysia?
Form C is the corporate income tax return that:
- Malaysia-based and foreign companies (Sdn Bhd, Berhad, etc.) must turn in
- Every business under Malaysia’s self-assessment system needs to file
Companies use Form C to:
- Report their annual taxable income
- Hand in audited financial statements
- Calculate and declare the tax they owe
In Malaysia, Form C acts as the corporate income tax return that businesses must give to LHDN. It reports taxable income and pays corporate tax under the self-assessment system
Form C Tax Filing Deadlines in Malaysia (2025)
Deadlines change based on a company’s financial year-end (FYE).
Manual Filing: Within 7 months after FYE
E-Filing: Within 8 months after FYE
Example:
If FYE = 31 December 2025
Manual deadline: 31 July 2026
E-filing deadline: 31 August 2026
Companies should check with LHDN to see if e-Filing applies, as not every form gets a 1-month extension.
Steps to Get Ready for Form C Filing (2025)
To file:
1. Accurate Financial Statements – Profit & loss, balance sheet, notes
2. Tax Calculation – Expenses you can subtract, exemptions, incentives you apply
3. Supporting Documents – Invoices, receipts, contracts, schedules
4. Review & Verify – Internal checks to prevent reporting errors
Penalties for Submitting Form C Late or With Errors
Missing deadlines or making mistakes costs a lot:
- Late filing penalty: 10% – 45% of tax owed (depends on delay)
- Calculation errors: More taxes + penalties
- Incomplete documentation: Rejection of claims/deductions
- Breaking e-Invoicing rules (from Aug 2024): Rule violation fines + system checks
E-Invoicing & Form C Rules in 2025
Malaysia’s e-Invoicing requirement (from August 1, 2024) transforms tax document creation. You must send all invoices through LHDN’s MyInvois platform.
How this affects Form C:
- Verified digital invoices have an impact on tax computations
- This results in fewer errors when reporting income
- It provides more clarity to LHDN during audits
How Info-Tech E-Invoicing Software Helps
At Info-Tech, we provide a Peppol-Ready Solution that links to LHDN’s MyInvois system.
Our platform ensures your company:
- Generates and transmits e-invoices
- Syncs financial data in real-time for Form C
- Monitors compliance through automatic alerts
- Prepares tax reports for audits
Try Info-Tech’s E-Invoicing Software and stay ahead of deadlines.
Common Issues Companies Face with Form C
|
Mistake |
Impact |
|
Missing filing deadline |
10–45% late penalties |
|
Incorrect tax computation |
Extra taxes + audits |
|
Not adopting e-Invoicing |
Non-compliance, system fines |
|
Incomplete supporting documents |
Deductions rejected |
|
Manual processes (Excel) |
Human errors, delays |
Avoid these by switching to digital tools.
To Sum Up
Form C submission goes beyond rule compliance — it’s a legal requirement that protects your company from penalties and ensures you follow Malaysia’s self-assessment tax framework.
Time’s running short and e-Invoicing is now a must so manual processes are too risky.
The wiser option? Info-Tech’s E-Invoicing & Tax Software:
- Works, and in line with regulations
- Connects to LHDN’s MyInvois system
- Simplifies your company’s tax season
Check Out a Demo Now to ensure your business is tax ready.
Frequently Asked Questions:
What’s Form C in Malaysia?
Form C has an impact on how companies report their taxable income to LHDN. It shows how much tax they need to pay.
When is Form C due in 2025?
For manual submission: you have 7 months after FYE to submit. For e-filing: you get 8 months after FYE (if you qualify).
What happens if you submit Form C late?
You’ll face fines ranging from 10% to 45% of your tax bill. LHDN might also audit you and give you extra fines.
How does e-Invoicing change Form C filing?
Starting August 2024, you must issue all invoices through LHDN’s MyInvois system. This has an impact on how you report revenue for Form C.
How can businesses make Form C compliance easier?
Businesses can use e-Invoicing software like Info-Tech’s. This software has an influence on automating invoice creation, tax calculations, and monitoring compliance.