Form C is the return form that companies in Malaysia furnish to HASiL (the Inland Revenue Board of Malaysia). HASiL's Return Form (RF) Filing Programme for the Year 2026 lists Form e-C, file type C, as the return form for the category "Companies".
Who files it, and when
The filing programme sets the due date for companies as "within 7 months from the date following the close of the accounting period which constitutes the basis period for the year of assessment". For YA 2026, the programme allows a one-month grace period for Form e-C submitted through e-Filing. Keep the statutory deadline and this administrative concession separate in the filing calendar, and check the programme applicable to the return being filed.
e-Filing
The programme states that taxpayers are required to use e-Filing facilities to submit the return form, through the MyTax portal, and that e-Filing has been mandatory for companies (Form e-C) starting from the year of assessment 2014. Tax agents file through the Tax Agent e-Filing System (TAeF).
MITRS and section 82B documents
HASiL describes the Malaysian Income Tax Reporting System (MITRS) as an online platform to furnish tax information and documents for ascertaining chargeable income and tax payable. With effect from the year of assessment 2025, section 82B of the Income Tax Act 1967 requires taxpayers who submit a return form to provide information and submit documents, as determined by the Director General of Inland Revenue (KPHDN), electronically within 30 days after the deadline for submission of the return form. HASiL is implementing this in stages, starting with companies and limited liability partnerships from the year of assessment 2025. MITRS is accessed through MyTax. Prepare the required financial statements, tax computation, capital-allowance and balancing-adjustment schedules where relevant, and computations supporting incentive claims. Confirm the applicable MITRS deadline separately from the e-C filing concession.
This article is general information only. Requirements depend on each company's circumstances; please refer to HASiL's official guidance, and see Saifudin & Co's tax advisory and compliance services if you would like assistance.