What Is Form B, Form Be & Form P!?

January 13, 2023


Form B

The income tax return for individual with business income (income other than employment income)

The penalty imposed will be from RM200 to RM20,000 or imprisonment for not more than 6 months or both.

The Form B can get at any branch of the IRBM or you may submit the Form B via e-filing.

You are not allowed to submit income tax form for any year of assessment more than once. However, you are advised to send a letter of appeal (which states that a mistake has been made) and supporting documents to the IRBM branch which handles your income tax file.


Form Be

Resident individual (live in Malaysia over 182 days) who does not carry on the business and only have the employment income.

The penalty increased in tax of 10% of the total payment amount, under subsection 103(3) of the ITA 1967 shall be imposed.


Form P

Form P in order to show all income earned and business expenses deducted by the partnership during the year. excluding limited liability partnerships

Failure to furnish Form P on or before 30 June 2021 is an offence under paragraph 120(1)(d) of the Income Tax Act 1967 (ITA 1967)

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