MyTax Forms Library

Required Malaysian tax forms for Year of Assessment 2025, and how accounting values from your bank statement map into Form B.

Forms

form-b-2025YA 2025

Form B (Borang B) — Year of Assessment 2025

Taxpayer type: Resident individual carrying on business
Purpose: Annual income tax return for a resident individual with business, trade, profession, or vocation income for YA 2025.
Required when: When the taxpayer carries on a business in YA 2025, whether the business is in profit or in loss.

Source: BORANG-B-2025.pdf

explanatory-notes-b-2025YA 2025

Explanatory Notes — Form B 2025

Taxpayer type: Resident individual carrying on business
Purpose: Official LHDN guidance and definitions for completing Form B 2025.
Required when: When preparing Form B 2025. Defines each item code, allowable and non-allowable expenses, and computation rules.

Source: NOTA-PENERANGAN-B-2025.pdf

hk-6YA 2025

HK-6 — Tax Deduction under Section 110 (Others)

Taxpayer type: Individual claiming Section 110 set-off
Purpose: Working sheet to claim set-off of tax deducted at source under Section 110 of the Income Tax Act 1967.
Required when: When the taxpayer received income (typically dividends or other prescribed payments) on which Malaysian tax has been deducted at source.

Source: HK-6-2025.pdf

hk-8YA 2025

HK-8 — Bilateral Tax Relief (Section 132)

Taxpayer type: Resident with foreign-sourced income from a DTA country
Purpose: Working sheet to claim bilateral tax relief under Section 132 for income taxed in both Malaysia and a country with a Double Taxation Agreement (DTA) with Malaysia.
Required when: When foreign-sourced income from a DTA country is remitted or received in Malaysia and has been taxed by that country.

Source: HK-8-2025.pdf

hk-9YA 2025

HK-9 — Unilateral Tax Relief (Section 133)

Taxpayer type: Resident with foreign-sourced income from a non-DTA country
Purpose: Working sheet to claim unilateral tax relief under Section 133 for income taxed in a country without a DTA with Malaysia.
Required when: When foreign-sourced income from a non-DTA country is remitted or received in Malaysia and has been taxed by that country.

Source: HK-9-2025.pdf

Form B mapping

Accounting item → Form B field, with the current automation readiness for each.

31 fields

Accounting item	Form B field	Description	Auto-fill status
Sales / Turnover	N3	Gross sales revenue from business activities before deductions.	Ready from P&L
Opening Inventory	N4	Value of stock-in-trade at the start of the basis period.	Needs user input
Purchases / Cost of Production	N5	Cost of goods purchased or manufactured during the basis period.	Ready from P&L
Closing Inventory	N6	Value of stock-in-trade at the end of the basis period.	Needs user input
Cost of Sales	N7	Opening inventory + Purchases − Closing inventory.	Ready from P&L
Gross Profit / Loss	N8	Sales − Cost of Sales.	Ready from P&L
Other Business Income	N9	Business income not classified above (e.g. scrap sales, recovered bad debts).	Ready from P&L
Dividends	N10	Gross dividend income received during the basis period.	Ready from P&L
Interest and Discounts	N11	Interest income and discount income from banks and other sources.	Ready from P&L
Rents, Royalties and Premiums	N12	Rental income, royalty payments received, and lease premiums.	Ready from P&L
Other Income	N13	Other non-business income not classified above.	Needs user input
Total Other Income	N14	Sum of dividends, interest, rents, and other income (N10–N13).	Ready from P&L
Loan Interest	N15	Interest paid on business loans (allowable portion).	Ready from P&L
Salaries and Wages	N16	Wages, salaries, bonuses, EPF and SOCSO employer contributions.	Ready from P&L
Rental / Lease	N17	Rent or lease payments for business premises and assets.	Ready from P&L
Contract and Subcontracts	N18	Payments to contractors and subcontractors.	Ready from P&L
Commissions	N19	Commission paid to agents and intermediaries.	Ready from P&L
Bad Debts	N20	Trade debts written off as irrecoverable (subject to LHDN conditions).	Needs accountant review
Travelling and Transport	N21	Business travel, fuel, and transport costs.	Ready from P&L
Repairs and Maintenance	N22	Repair and maintenance of business assets.	Ready from P&L
Promotion and Advertisement	N23	Marketing, advertising, and promotional expenses.	Ready from P&L
Other Expenses	N24	Other allowable business expenses not classified above.	Ready from P&L
Total Expenditure	N25	Sum of all business expense items (N15–N24).	Ready from P&L
Net Profit / Loss	N26	Gross profit + Total other income − Total expenditure.	Ready from P&L
Non-Allowable Expenses	N27	Expenses disallowed under tax law (entertainment caps, private expenses, etc.).	Needs accountant review
Cash at Bank	N38	Cash and bank balances at the end of the basis period.	Ready from P&L
Trade Creditors	N43	Amounts owed to suppliers for goods or services on credit.	Needs user input
Sundry Creditors	N44	Other creditors not classified as trade creditors.	Needs user input
Capital Account	N46	Owner's capital invested in the business.	Needs user input
Current Year Profit / Loss	N48	Net profit or loss for the current basis period (mirrors N26).	Ready from P&L
Drawings / Advance	N49	Withdrawals by the owner for personal or non-business use.	Needs accountant review