The Inland Revenue Board of Malaysia (LHDN) has made the Income Tax Return Filing Programme for 2026 [PDF] available on its official portal. The programme serves as a reference guide for taxpayers preparing to file their income tax returns in 2026 and outlines key timelines, filing requirements, and procedural updates.

The guide [PDF] is intended to help taxpayers plan ahead and file accurately for the upcoming tax year.

Employers Encouraged To Submit Remuneration Details By February

As part of efforts to streamline tax reporting, employers are encouraged to submit employees’ remuneration and deduction details through the e-CP8D system by 25 February 2026.

The information submitted will be used to prefill employees’ e-Forms, including e-BE, e-B, e-BT, e-M, and e-MT for the Year of Assessment 2025. These prefilled forms will be available once e-Filing opens on 1 March 2026. Employees are advised to review the information carefully and make any necessary corrections before submitting their returns.

CP500 Issued Based On Reported Income

Alongside the release of the filing programme, LHDN clarified issues surrounding the issuance of Instalment Payment Notices, known as CP500, which were sent to taxpayers in stages from December 2025.

Under Section 107B of the Income Tax Act 1967, CP500 notices are issued only to individuals who report income from both employment and non-employment sources in their Income Tax Return Forms.

Incorrect Income Classification Led To CP500 Notices

LHDN said it received complaints from taxpayers who received CP500 notices despite having only employment income.

Following a review, the board found that these cases involved inaccurate reporting in the Income Tax Return Form. In particular, some employment income had been wrongly declared under categories such as dividends, interest, rent, royalties, pensions, annuities, or other gains and profits. This caused the system to treat the taxpayer as having mixed income sources.

Steps For Taxpayers Who Received CP500 In Error

Individuals who earn only employment income but have received a CP500 notice may apply for a revision.

LHDN advised affected taxpayers to submit the Application Form for Amendment of Instalment Payments, known as CP502, together with Form EA or EC, which is the statement of remuneration from employment. These documents should be emailed to the CP500 Help Desk.

Self-Assessment System And Document Submission Updates

The filing programme also highlights broader tax administration changes. From the Year of Assessment 2025, based on the current year basis, the Self-Assessment System has been introduced for Labuan entities carrying on Labuan business activities, following amendments to the Labuan Business Activity Tax Act 1990.

In addition, document submission requirements under Section 82B of the Income Tax Act 1967 have been expanded. While companies and limited liability partnerships have been subject to this requirement from the Year of Assessment 2025, it will be extended from the Year of Assessment 2026 to unit trusts and property trusts, cooperatives, trust bodies, and real estate investment trusts.

Reminder To File Accurately

LHDN reminded taxpayers that accurate income reporting is essential to avoid unnecessary notices and ensure efficient tax administration.

The board said it remains committed to strengthening guidance and support to help taxpayers fulfil their obligations clearly, transparently, and efficiently.

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