Introduction
When you run a partnership in Malaysia, you need to follow the tax rules set by Lembaga Hasil Dalam Negeri (LHDN). Every year, you have to file Form P — the tax return for partnerships. You might have asked: “Where do I submit Form P in Malaysia?” You’re not alone. This guide explains where how, and when to file Form P — whether online or by hand — so you can steer clear of fines, holdups, or rejected filings.What Is Form P & Who Needs to Submit It?
Form P is the Partnership Income Tax Return that partners must send to LHDN each year. It reports:- The partnership’s total income and allowed deductions
- Each partner’s share of profits
- Supporting details for the Year of Assessment (YA)
How to Submit Form P in Malaysia
You can submit Form P in two ways — online (e-Filing) or on paper (manual submission).1. e-Filing — The Best and Quickest Option
Malaysia is taking steps to digitize tax filing, and LHDN pushes all partnerships to use e-Filing through the MyTax Portal. How to Submit Form P Online- Sign in to MyTax Portal.
- Navigate to e-Filing › Partnership › Form P.
- Pick the Year of Assessment 2025 (YA 2024 income).
- Fill in all necessary fields (income, deductions, partner details).
- Check and send the form.
- Save the acknowledgment slip for your files.
Benefits:
- You’ll get a confirmation right away
- It’s quicker to process and less likely to have mistakes
- It’s better for the environment and ready for audits
2. Manual Submission (Paper-Based)
You can still file in some cases — like when the system is down or you can’t access it . How to Submit Manually 1. Get Form P from the LHDN official forms. 2. Complete it and include supporting papers. 3. Turn it in:- In person at your closest LHDN branch, or
- By mail to your partnership’s assigned tax office.
Important Form P Due Dates for 2025
| Filing Type | Due Date | Possible Extension |
| Manual Submission | 30 June 2025 (for YA 2024) | — |
| e-Filing (MyTax) | 15 July 2025 (tentative extension — check LHDN updates) | Announced yearly |
Documents You Need to Submit
When you submit Form P (by hand), you should include:- Profit & Loss Statement
- Partnership Agreement (for new partnerships)
- Form CP30 (Profit Distribution Statement)
- Acknowledgment Slips (from e-Filing, if any)
- Any amended Form P (if filed with errors)
Other Forms Connected to Form P
| Form | Who Files It | Purpose |
| Form P | Partnership | Reports total income & deductions |
| Form B | Each Partner | Declares partner’s share of profit |
| Form CP30 | Partnership | Details each partner’s profit ratio |
Common Errors When Turning in Form P
- Picking the wrong tax year
- Putting down wrong TIN or partner info
- Sending it to the incorrect LHDN office
- Leaving out CP30 or P&L reports
- Turning it in after the due date
- Failing to match income data with e-Invoicing or accounting books
How Does E-Invoicing Affect Form P Submission?
Yes — but not directly. Form P is a tax return and e-Invoicing deals with transaction reporting. Both are part of LHDN’s digital compliance system. From 2026 Malaysian partnerships must issue IRBM-validated e-Invoices for sales and services. This will help fill in income details in tax filings like Form P. If you start using e-Invoicing now, you’ll get:- Correct record-keeping
- Quicker matching of sales income
- Simpler Form P preparation each year
Top Tips for Smooth Form P Submission
- Opt for LHDN’s MyTax e-Filing when you can
- Double-check partner TINs and profit splits before you submit
- Keep confirmation slips & backup docs for 7 years
- Make sure your e-Invoicing, Payroll, and Accounting systems match up
Make Tax & E-Invoicing Easier with Info-Tech
Filling out Form P by hand or dealing with lots of different systems can eat up your time. Info-Tech Malaysia’s online HR & Accounting Software helps you:- Create Form P and Form B reports
- Link e-Invoicing straight to LHDN’s MyInvois setup
- Handle payroll EPF, SOCSO & EIS rules
- Store digital records for 7 years
Wrapping Up
Grasping the place and method to hand in Form P goes beyond just turning in a document — it’s about staying in line with Malaysia’s new computer-based tax system. To Sum Up:- File Form P through MyTax (e-Filing) to ensure accuracy and speed
- Hand in by 30 June 2025 (15 July if you e-File)
- Include Form CP30 and all backup documents.
- Get ready to integrate e-Invoicing in 2026
Frequently Asked Questions:
When should I submit Form P in 2025?
You need to submit Form P by 30 June 2025 if you’re filing. For e-Filing, the deadline is 15 July 2025, but LHDN might extend this date.
How do I submit Form P?
You can submit it in person at the LHDN branch assigned to you. Another option is to mail it to the address where your tax file is located.
Can partnerships use MyTax to file?
Yes, LHDN wants all partnerships to file. You can do this through the MyTax Portal. To access it, you’ll need digital certification.
What are the consequences of submitting Form P late?
If you miss the deadline, you might have to pay penalties. LHDN could also charge you interest if you’ve reported less income than you should have.
How can Info-Tech help my partnership?
Info-Tech’s software, which follows LHDN rules, makes Form P preparation and e-Invoicing submission automatic. This cuts down on mistakes and speeds up the process.