How to Submit Form P via MyTax in Malaysia (Step-by-Step)

Partnership tax can feel confusing, especially if you are used to personal returns only. For Malaysian HR teams, business owners, and partners, Form P is the main tax return for partnership income, and it must be submitted correctly through MyTax to avoid penalties.

This guide explains in simple steps what Form P is, what you need to prepare, and how to submit Form P online via MyTax, so you can stay compliant and keep your partnership records clean.

What is Form P?

Form P is the annual tax return for partnerships registered in Malaysia. It is used to report:

The partnership’s total income and allowable expenses
The resulting net profit or loss
How that profit or loss is shared between partners

Important points:

A partnership itself does not pay income tax.
Instead, each partner pays tax personally on their share of profit via Form B.
Even though the partnership does not pay tax, Form P is still compulsory so LHDN can see the full picture of the business.

If your organisation is structured as a partnership (e.g. professional firm, family partnership, small business with partners), Form P must be filed every year, even if profit is low or there is a loss.

What You Need Before Submitting Form P

Before you open MyTax, prepare all important details and documents. This saves time and reduces errors. Use this checklist:

Basic Partnership Information

Have these ready:

Partnership name and income tax/registration number
Business registration details (SSM)
Registered business address and contact information
Year of Assessment (YA) you are filing (for example YA 2024, YA 2025, etc.)

Financial Documents

You will need figures from your accounting records:

Profit & Loss statement for the YA
Balance sheet/statement of financial position
Partnership tax computation (how you arrive at statutory income)
Capital account movements for each partner (if there are new partners, withdrawals, or capital injections)

These help ensure your Form P numbers match your books.

Partner Information

Form P requires accurate partner details:

Full name and NRIC / passport number for each partner
Profit-sharing ratio or apportionment percentage
Updated list of partners if there were admissions, retirements, or changes during the year

Each partner’s share in Form P should match what they later report in their Form B.

MyTax Login Access

To file online, you need:

MyTax login for the partnership (usually under the precedent partner / main partner)
e-Filing PIN or digital certificate if required by LHDN for your profile

If you are filing for the first time, make sure the partnership is registered with LHDN and has e-Filing access set up before the deadline.

How to Submit Form P via MyTax (Step by Step)

Submitting Form P online is the easiest and fastest way. Follow these steps in order.

Step 1: Log In to MyTax

Go to the MyTax portal (mytax.hasil.gov.my).
Log in using the partnership’s e-Filing ID / TIN and password, or via MyKad login if linked.
Make sure you are using the partnership profile, not an individual partner’s personal account.

Step 2: Open e-Filing and Select Form P

From the dashboard, click e-Filing.
Choose e-Form (e-Borang).
In the list of forms, select “Form P – Partnership”.
Pick the correct Year of Assessment (YA), for example YA 2024.

Step 3: Fill In Required Sections

Go through each section in order and use your financial statements as a reference.

You will normally see sections similar to:

Partnership Details

Name, tax reference number, business registration, address, and contact details.

Business Particulars

Main business code, nature of business, accounting period (e.g. 1 Jan – 31 Dec).

Income and Statutory Income

Total business income (sales, fees, services).
Allowable expenses (rent, salaries, utilities, etc.).
Capital allowances and other adjustments based on your tax computation.
The system will calculate statutory income / adjusted income.

Apportionment of Income to Partners

For each partner, enter:

Name and NRIC / TIN
Share of profit or loss (percentage or amount)

Make sure the total equals 100% and matches your partnership agreement and CP30 (if prepared).

Source: https://www.youtube.com/watch?v=oEPFF5vjNPc

Attach or keep supporting schedules (like detailed computations, P&L, and capital accounts). MyTax usually does not require uploading all documents, but you must keep them in case of an audit.

Step 4: Review All Information

Before you press submit, check everything one more time.

Confirm that:

Total income and expenses match your financial statements.
Statutory income or loss is correct.
Partner names, NRIC/passport numbers, and profit-sharing ratios are accurate.
The apportionment across partners adds up correctly with no missing partner.

Use the “semak/validate” function if available to catch missing fields.

Step 5: Submit Form P Online

Once everything is correct, click “Submit / Hantar”.
Confirm the declaration as the precedent partner / authorised person.
After successful submission, download or print the acknowledgement receipt (slip pengakuan penerimaan).

Keep this slip together with your partnership’s tax file and financial statements. It is your proof that Form P has been filed.

Form P Submission Deadline

Deadlines are strict, so mark them clearly in your calendar. For recent years (YA 2024 example):

Paper/manual submission: 30 June of the following year
e-Filing (MyTax): usually extended to 15 July

LHDN may announce slightly different dates each year, so always check the latest Form P e-Filing programme on the MyTax or LHDN website. Late submission can attract penalties of up to 35% of the tax amount at partner level.

FAQs

Who needs to submit Form P?

Form P must be submitted by all registered partnerships in Malaysia, including professional firms, trading partnerships, and small businesses with two or more partners. Even if the partnership makes a loss, Form P is still required.

Do partners still submit personal tax after Form P is submitted?

Yes. Each partner must still file their individual income tax return (Form B) and report their share of partnership profit or loss as stated in Form P and CP30.

Can I amend Form P after submission?

In many cases, you can amend limited items through e-Amendment within a certain window or by contacting LHDN directly. If you discover a big error (for example, wrong income or wrong profit share), contact LHDN as soon as possible for guidance.

How can I check if my Form P submission is successful?

After you submit via MyTax, you will see an on-screen confirmation. An acknowledgement slip will be available to download/print. You can log back into MyTax and check the e-Filing history to confirm that Form P for the relevant YA is marked as “submitted”.

Is manual (paper) submission still allowed?

Yes, but e-Filing is strongly encouraged. Manual submission through LHDN branches or by post is slower, more prone to error, and may delay confirmation. MyTax e-Filing gives faster processing and immediate acknowledgment.

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