How to Amend Your e-Filing Malaysia 2026 — Borang Pindaan Step-by-Step Guide
Filed your Malaysia income tax return and realised you missed a relief or entered the wrong amount? You can amend your e-Filing (Borang BE Pindaan) via MyTax until 31 July 2026. Step-by-step guide, deadlines, and common reasons to amend YA 2025.
Amendment Deadlines — When Can You Still Amend?
Different forms have different deadlines. All deadlines are 3 months after the statutory filing deadline:
| Form | Who Uses It | Original Deadline | Amendment Deadline |
|---|---|---|---|
| Borang BE | Salaried employees (employment income only) | 30 April 2026 | 31 July 2026 OPEN NOW |
| Borang B | Self-employed, business owners, freelancers | 30 June 2026 | 30 September 2026 OPEN NOW |
| Borang BE / B (After window) | Any taxpayer after the amendment deadline | — | Voluntary disclosure (pengakuan sukarela) — 15% penalty applies |
Top Reasons Malaysians Amend Their e-Filing
These are the most commonly missed reliefs that prompt an amendment — each worth real ringgit:
Insurance relief split — life vs medical vs PRS in wrong fields
The most expensive mistake. Life insurance goes in B5(a), medical insurance in B5(b), PRS in B5(c) — each with a separate RM 3,000 cap. Entering all insurance into B5(a) limits your total claim to RM 3,000 instead of RM 9,000.
Lifestyle relief receipt found after filing
Phone purchase, gym membership, internet subscription, books, or sports equipment bought in 2025. If you found a receipt after submitting, it's worth amending — RM 2,500 relief at 19% bracket = RM 475 tax savings.
Spouse relief not claimed
If your spouse had zero income in 2025, you are entitled to RM 4,000 spouse relief (or RM 9,000 for disabled OKU spouse). Many single-income households forget to claim this in Form BE Section B3.
Childcare fee relief not claimed
RM 3,000 for registered nursery/kindergarten fees (children ages 0–6). The centre must be registered with JKM (taman asuhan) or KPM (tadika). Many parents forget this entirely.
SSPN deposit not declared
If you made deposits into your child's PTPTN/SSPN account in 2025, you can claim up to RM 8,000 (net deposit basis). The SSPN annual statement arrives in January — many filers don't have it on hand during April filing.
Wrong EPF contribution amount
The EPF relief cap is RM 4,000 — but your actual 2025 contributions may be less if your salary is under RM 3,704/month (where 9% × 12 months = exactly RM 4,000). Entering RM 4,000 when your actual contribution is RM 3,500 is incorrect. Verify via the EPF annual statement or i-Akaun app.
Step-by-Step: How to Amend Your e-Filing via MyTax
• Section B5: insurance reliefs (life/medical/PRS)
• Section B7: EPF contributions
• Section B8: lifestyle, education, medical reliefs
• Section B3: spouse and family reliefs
Change only what is incorrect — all other fields remain as originally submitted.
What Happens After You Amend — Refund vs Additional Tax
| Scenario | What LHDN Does | What You Do | Timeline |
|---|---|---|---|
| Amendment shows bigger refund | Processes additional refund to your bank account | Ensure bank account is registered on MyTax | 30–90 days after LHDN approval |
| Amendment shows additional tax owed | Waits for your payment; no late penalty if paid by 31 July 2026 | Pay via ByrHASiL immediately | Pay before 31 July 2026 |
| Amendment shows same tax amount | Updates records; no financial change | No action needed | Instant (no financial processing) |
| Amendment shows undeclared income | Processes as standard amended assessment | Pay additional tax + ensure all receipts are ready if queried | Varies |
Does Amending Trigger an LHDN Audit?
No — amending your return does not automatically trigger an audit. Under Malaysia's self-assessment system (introduced 2004), taxpayers are expected to self-correct errors. LHDN views proactive amendments more favourably than errors discovered through their own audit process.
Key points:
- An amendment that claims more relief (resulting in a larger refund) is low-risk — you're simply correcting a missed claim.
- An amendment that declares additional income (resulting in more tax owed) is also low-risk if paid within the amendment window — LHDN sees this as voluntary compliance.
- LHDN audits are typically triggered by: large income/relief discrepancies across years, incomplete records, or random sampling — not by filing an amendment.
After the Window: Voluntary Disclosure
If you miss the 31 July 2026 amendment deadline for Form BE, you can still correct your return by making a voluntary disclosure (pengakuan sukarela). This is a mechanism in HASiL's audit framework, not a branded amnesty programme with an application form — that distinction matters, because it changes what you actually submit:
| Method | When Available | Penalty Rate | Notes |
|---|---|---|---|
| Amended Return (Pindaan) | Until 31 July 2026 (Form BE) | Zero penalty (if tax paid by 31 July) | Best option — use this while the window is open |
| Voluntary disclosure | After 31 July 2026, and only before audit action begins | 15% of additional tax owed — or 10% where your first disclosure went in as an amended return (BNT) and a further one follows within 6 months of the return due date | RKA CPM 10.1.8. Same rate as a first-offence audit finding, so the reason to move is availability, not price |
| LHDN Audit | If LHDN discovers the error first | 15% first offence, 30% second, 45% third and subsequent | RKA CPM 10.1.1. Wilful incorrect reporting is 100% (10.1.6); a technical adjustment is 0% (10.1.4) |
What you actually submit. RKA CPM 7.1 describes a voluntary disclosure as a written submission — by letter or electronic medium — to the relevant State Operations Director or LHDNM Division Director, made at any time before audit action begins. Paragraph 7.4 lists what goes with it: a copy of the return, audited accounts or income statement, incentive and compliance details, the full original and amended tax computations, and complete details of the issues disclosed with the supporting ledgers. Paragraph 7.10 limits the concession to taxpayers who are already compliant with their return-filing obligations, and 7.6 warns that an incomplete submission can be rejected outright.
The deadline that matters is not a date. Under RKA CPM 10.1.7 voluntary disclosure stops being available once audit action has begun, and paragraph 7.3 defines that as the date LHDN issues the Surat Memohon Dokumen dan Maklumat — the letter requesting documents and information — by official email or post. Once that letter is out, the 15% concession is gone regardless of how cooperative you are afterwards.
Track All 24 Reliefs Before You File — Avoid Amendments Entirely
Malaysia Tax Planner 2026 — RM 42 (one-time)
6-tab Excel: Tax Calculator · All 24 Relief Tracker · PCB Monthly · Freelancer Planner · Joint vs Separate · e-Filing Checklist. Enter your figures once — get the complete picture before you click Submit. Track receipts, verify EPF contributions, compare joint vs separate assessment.
Get Tax Planner (RM 42)The Tax Planner is specifically designed to prevent the reliefs-missed scenario that leads to amendments. The Relief Tracker tab covers all 24 relief categories with running totals — you can see exactly what you've claimed before opening MyTax.
Frequently Asked Questions
Can I amend my e-Filing after submitting in Malaysia?
Yes. You can file an Amended Return (Borang BE Pindaan) via the MyTax portal. For YA 2025 Form BE filers, the amendment window is until 31 July 2026 (3 months after the 30 April 2026 statutory deadline). Amending within this window does not automatically trigger an LHDN audit. The process is entirely online through MyTax — no need to visit an LHDN branch.
What is the deadline to amend my e-Filing Malaysia 2026?
For Form BE (employment income) YA 2025: amendment deadline is 31 July 2026 (3 months after the 30 April 2026 statutory deadline). For Form B (business/self-employment income): amendment deadline is 30 September 2026 (3 months after the 30 June 2026 statutory deadline). Amendments after these dates go through a voluntary disclosure (pengakuan sukarela) at a 15% penalty rate under HASiL's RKA CPM framework. Note that a first-offence LHDN audit finding is also 15% — 45% is the third-and-subsequent rate, not the standard one — so the reason to disclose early is that the option disappears once audit action begins, not that the rate is lower.
Will LHDN audit me if I amend my tax return?
Filing an amendment does not automatically trigger an audit. LHDN expects taxpayers to amend returns when they discover errors or omissions — this is a normal part of the self-assessment system. An amendment showing more tax owed (with full payment) is viewed more favourably than no amendment followed by an LHDN-initiated audit. Amending proactively significantly reduces penalty exposure.
What happens if my amendment results in a bigger refund?
If your amended return shows you paid more PCB (monthly tax deduction) than your recalculated tax liability, LHDN will process an additional refund — on top of any refund from your original submission. The additional refund is credited to the bank account registered on MyTax. Processing time for amendment-based refunds is typically 30–90 days after LHDN approves the amendment. Make sure your bank account is registered and up to date on MyTax before submitting the amendment.
What if my amendment shows I owe more tax?
If your amendment increases your tax liability, you must pay the additional amount immediately. No late payment penalty applies if you pay within the amendment window (by 31 July 2026 for Form BE). Late payment interest under Section 103 (10% surcharge) begins from 31 July 2026 for any unpaid balance after that date. Pay via ByrHASiL (byrhasil.hasil.gov.my) using your IC number as the tax reference and select 'Bayaran Cukai Pendapatan' as payment type.
What are the most common reasons to amend an e-Filing return?
The top 5 reasons: (1) Missed medical or insurance relief — especially entering all insurance into field B5(a) instead of separating life insurance B5(a), medical insurance B5(b), and PRS B5(c); (2) Forgot lifestyle relief for phone, internet, or gym receipts; (3) EPF contribution amount incorrect — should use actual contribution, not the RM 4,000 maximum; (4) Spouse relief not claimed — RM 4,000 if spouse had zero income that year; (5) New receipt found after submission (SSPN deposit statement, childcare fee receipt, MOTAC hotel receipt for domestic tourism relief).
How do I amend my e-Filing via MyTax?
Log in at mytax.hasil.gov.my → go to e-Filing → select the YA 2025 Borang BE you submitted → click 'Pindaan' or 'Amended Return' → the form will pre-populate with your submitted data → update the incorrect fields → review the recalculated tax amount → submit. You will receive a new acknowledgment number (Nombor Rujukan Pindaan). Save or print this as proof of your amendment. If the amendment button is greyed out, the system may still be processing your original submission — wait 24–48 hours and try again.
What is voluntary disclosure and when do I need it?
Voluntary disclosure (pengakuan sukarela) is for corrections outside the standard 3-month amendment window — after 31 July 2026 for Form BE. Under paragraph 10.1.8 of HASiL's RKA CPM framework the penalty is 15% of the additional tax owed, or 10% where your first disclosure was made through an amended return (Borang Nyata Terpinda) and a further disclosure follows within six months of the return's due date. It is not a branded amnesty programme with a downloadable application form: paragraph 7.1 describes it as a written submission, by letter or electronic medium, to the relevant State Operations Director or LHDNM Division Director, accompanied by the documents listed in 7.4. Timing is the real constraint — 10.1.7 makes it unavailable once audit action has begun, which 7.3 fixes as the date LHDN issues the Surat Memohon Dokumen dan Maklumat.