Navigating tax deadlines can be challenging for companies, but the e-Lanjutan Masa LHDN extension procedure offers a digital solution for those needing more time. Effective from November 1, 2025, taxpayers must use the MyTax portal to submit applications for an extension of time (EOT) to file their tax returns. Understanding this procedure is essential to ensure compliance with the Income Tax Act 1967 and avoid unnecessary penalties.
Legal Framework for Extension of Time
Under Subsection 77A(1A) of the Income Tax Act 1967, companies are generally required to submit tax returns within seven months after their accounting period ends. While the e-Lanjutan Masa LHDN extension procedure provides flexibility, LHDN maintains that extensions are only granted for cases with strong merits and reasonable justifications. This ensures that the tax administration system remains efficient while accommodating genuine difficulties faced by businesses.
Who Can Apply for e-Lanjutan Masa?
The digital extension facility is not open to all; it is specifically designed for corporate and registered entities. Eligible categories include:
- Companies (Form C) and Limited Liability Partnerships (Form PT).
- Cooperatives (Form CS/C1) and Trust Bodies (Form TA).
- Unit Trusts (Form TC) and Business Trusts (Form TN).
- Petroleum Income Taxpayers (Form CPP/CPE) under the PITA 1967.
Key Eligibility Criteria for 2025
To successfully utilize the e-Lanjutan Masa LHDN extension procedure, taxpayers must meet strict prerequisites. The system will automatically reject applications if the following conditions are not met:
- Submission Timing: Applications must be made between 30 days and at least 14 days before the original deadline.
- Financial Compliance: Taxpayers must have no outstanding tax arrears or defaulted installments, such as CP204 or CP250, for the current assessment year.
- Data Accuracy: The accounting period in the application must perfectly match LHDN’s internal records.
Extension Based on SSM Approvals
If your company has already received an extension from the Companies Commission of Malaysia (SSM) for financial statements, this can support your tax extension. In such cases, the e-Lanjutan Masa LHDN extension procedure requires you to:
- Upload the official SSM approval letter.
- Provide a copy or screenshot of the SSM ‘Publish Report’.
- Set the tax extension date to exactly 30 days after the SSM-approved circulation date.
Summary of Approval & Rejection Codes
| Status Code | Meaning |
| 001 (Approved) | Extension granted based on valid SSM approval. |
| 002 (Approved) | Approved based on other specific merits or justifications. |
| 104 (Rejected) | Application denied due to existing tax arrears or unpaid installments. |
| 105 (Rejected) | Denied due to outstanding CP204/CP250 installments. |
Key Takeaways
- The system opens on November 1, 2025, via the MyTax portal.
- Applications must be submitted at least 14 days before the filing deadline.
- All tax installments (CP204/CP250) must be fully paid to qualify.
- Approvals can be withdrawn if information is found to be inaccurate.
FAQ: Malaysia Income Tax Extension
Q: Can I apply for an extension more than once?
A: Generally, approval is given only Aonce. However, if your reason is based on an SSM extension (Code 001), you may apply more than once if needed.
Q: What happens if my e-Lanjutan Masa application is rejected?
A: If rejected due to tax arrears (Code 104/105), you can re-apply after settling the balance and updating your tax ledger.
Q: Will I be penalized if I file during the extension period?
A: No, as long as you file within the new approved deadline. Failure to meet the extended deadline will result in penalties under Subsection 112(3).
Full PDF Version: Prosedur Permohonan Dan Kelulusan Lanjutan Masa Pengemukaan Borang Nyata Secara Dalam Talian (e-Lanjutan Masa)
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