Introduction of e-Lanjutan Masa in Malaysia
The Inland Revenue Board of Malaysia (“IRBM”) has introduced the e-Lanjutan Masa system, an online platform accessible via MyTax Portal, designed to facilitate applications for extensions of time to submit income tax return forms (“ITRF”) for taxpayers under Income Tax Act, 1967 (“ITA”) and the Petroleum (Income Tax) Act 1967 (“PITA”).
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General Rules
Taxpayers are required to submit their income tax returns electronically within seven months from the end of their accounting period or exploration period.
Before the introduction of the e-Lanjutan Masa system, extension of time applications were submitted and processed manually, with approvals granted strictly on a case-by-case basis to eligible taxpayers.
Effective 1 November 2025, companies, limited liability partnerships, co-operatives, trust bodies, units trusts and REIT under Section 77A of the ITA, as well as chargeable persons under Section 30 and 30A of the PITA, including OBDs at the production and exploration stages are eligible to apply for an extension of time for the submission of the ITRF through the e-Lanjutan Masa service via MyTax Portal.
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Eligibility conditions
To qualify, taxpayers must meet all conditions set by LHDN, such as:
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Valid reasons for delay
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Proper supporting information
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Application can be submitted by the individuals holding the role of director, organisation administrator or their representatives.
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Approval/rejection codes
LHDN uses specific status codes to indicate whether the application is approved or rejected, and the reason for the decision as follows:
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Code
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Status
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Meaning / Reason
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001
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Approved
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Extension granted based on
approval from the Companies Commission of Malaysia (SSM) for financial
statements.
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002
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Approved
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Case meets the merit of
approval (reasons other than SSM).
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100
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Rejected
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The Tax Return (BN) for the
applied Year of Assessment has already been received by LHDN.
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101
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Rejected
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Basis period differs from LHDN
records. Update via Form CP204B or e-CP204B is required.
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102
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Rejected
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A manual or online extension
(e-Lanjutan Masa) was already granted for the same Year of Assessment.
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103
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Rejected
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Application submitted less than
14 days before the original deadline or the approved extension date.
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104
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Rejected
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Presence of tax arrears (debit
balance) or non-compliance with tax installments up to the current Year of
Assessment.
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105
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Rejected
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Outstanding CP204 / CP250
installments specifically for the applied Year of Assessment (current year).
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Appeal rejected
If an application is rejected, taxpayers may submit an appeal with stronger justification. The guideline explains how appeals are evaluated
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Taxpayer responsibilities after approval
If an extension is granted, the taxpayer must:
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Submit the income tax returns within the extended deadline
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Ensure all tax payable or balance of tax payable are paid within the extended deadline
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Failure to comply may result in penalties imposed under subsection 112(3) of the ITA 1967 or subsection 51(3) of the PITA 1967.
For further information, please visit the official website of the Inland Revenue Board of Malaysia at
https://www.hasil.gov.my/en
KAIZEN Group, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.
KNOWLEDGE
