Business – Enterprise / Partnership

Any individual who carries on business must register tax file and declare income tax via e-filling of Form B or Form P.

Form B and Form P refers to income assessed under Section 4 (a) – 4 (f) of the ITA 1967 and be completed by individual residents who have business income (sole proprietorship) or partnership.

Partnership is required to file annual income tax return via e-filling of Form P to show all the income earned and business expenses deducted by the partnership during the year although a partnership is not subjected to pay tax.

Form B and Form P submission deadline:

  • Manually on or before 30th of June
  • Online on or before 15th of July


Tax Rate of  Resident Individual

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