Notice of Assessment Malaysia 2026 — What Is Borang J and What To Do Next

What is a Notice of Assessment (NOA) in Malaysia?

A Notice of Assessment (NOA), also known as Borang J or Keputusan Taksiran, is LHDN's official confirmation that your income tax return has been processed and assessed. It shows: (1) your total chargeable income, (2) the tax payable based on LHDN's review, (3) any additional tax owed or refund due compared to what you self-declared, and (4) the date of assessment. Under Malaysia's Self Assessment System (SAS), you first calculate and pay your own tax when you file. The NOA confirms whether LHDN agrees with your calculation — most of the time it matches exactly. You have 30 days from the NOA date to object if you disagree.

When will I receive my Notice of Assessment after filing?

For e-Filing (Form BE / Form B) submitted by the April 30 or May 15 grace period deadline, LHDN typically issues the NOA within 30 to 90 days — usually May to July 2026 for April filers. You will receive it via: (1) MyTax portal (e-Assessment) — check under 'Maklumat Taksiran', (2) By post to your registered address if you filed by paper. The e-Assessment on MyTax is usually available before the physical letter arrives. If you file late or have complex income (business income, multiple sources), assessment may take up to 6 months. You do NOT need to wait for the NOA to receive your refund — LHDN can issue refunds before the formal assessment is completed.

Where can I check my Notice of Assessment online in Malaysia?

Log in to MyTax at mytax.hasil.gov.my → under 'e-Taksiran' menu → click 'Semak Status Taksiran' (Check Assessment Status) or go to 'Maklumat Taksiran' (Assessment Information). Select the Year of Assessment (2025 for this filing season). The e-Assessment will show: your tax reference number, date of assessment, chargeable income, tax charged, balance payable or refund amount, and whether you have already paid. If the status shows 'Dalam Proses' (In Processing), your e-Filing has been received but not yet assessed — this is normal within the first 30 days of filing.

My NOA shows I owe MORE tax than I paid — what should I do?

If the NOA shows additional tax payable, you must pay by the due date shown on the NOA to avoid a 10% late payment surcharge (Section 103 penalty). To pay: log into ByrHASiL at byrhasil.hasil.gov.my → select 'Cukai Pendapatan Individu' → enter your tax file number → pay online via FPX, Visa/Mastercard, or JomPAY (biller 04000). If you cannot pay in full immediately, apply for an instalment plan via MyTax before the due date — LHDN grants instalments of 3–12 months for genuine financial hardship. If you believe the NOA assessment is wrong, file a Form Q objection within 30 days rather than just paying the wrong amount.

My NOA shows a refund — how long does it take to receive?

Once your NOA confirms a tax refund, LHDN typically processes the bank transfer within 14–30 working days for accounts with a verified bank number registered in MyTax. If you have not registered your bank account in MyTax, LHDN will issue a cheque (3–8 weeks longer). To register your bank: log into MyTax → 'Kemaskini Maklumat Peribadi' → 'Maklumat Akaun Bank' → add your account number. Track refund status via MyTax: 'Semak Status Bayaran Balik'. If your refund shows 'Telah Dibayar' (Paid) but you haven't received it, call LHDN at 03-8911 1000 with your tax file number and bank account details.

How do I object to my Notice of Assessment (Form Q)?

If you disagree with LHDN's assessment, file a formal objection using Form Q (Borang Q — Notis Keberatan) within 30 days from the date on your NOA. The 30-day window is strict — missing it removes your right to object for that year. Steps: (1) Download Form Q from hasil.gov.my or file electronically via MyTax under 'e-Bantahan', (2) State clearly which figure you're objecting to and why (e.g., 'medical relief RM 8,000 was not allowed — receipt attached'), (3) Attach supporting documents (receipts, bank statements, approval letters), (4) Submit to your nearest LHDN branch or electronically. LHDN will review and respond — this can take 3–12 months. If LHDN disagrees with your objection, you can escalate to the Special Commissioners of Income Tax.

What is the difference between e-Assessment and the paper Notice of Assessment?

e-Assessment (Taksiran Elektronik) is the digital NOA available on MyTax immediately after LHDN processes your return — legally equivalent to a paper NOA. The paper NOA is a physical letter sent by post. For e-Filing users, the e-Assessment appears on MyTax first and the paper copy follows later. The legal date that starts your 30-day objection window is the date shown on the e-Assessment, not when the paper arrives. LHDN recommends monitoring MyTax to avoid missing the objection window because paper letters can be delayed. If you have not received the paper NOA after 90 days, check MyTax — it has almost certainly been issued electronically already.

What if I receive a Notice of Additional Assessment (Notis Taksiran Tambahan)?

A Notice of Additional Assessment (Borang JA — Taksiran Tambahan) means LHDN has re-assessed a previous year's return and found additional tax owed. This is usually triggered by: LHDN audit findings, undeclared income discovered through third-party data (banks, employers, property records), or reclassification of income. You have the same 30-day objection window as a regular NOA. Penalties can include: 10% surcharge for late payment of the additional tax, plus audit penalties of 15–100% of the additional tax depending on whether the omission was accidental or deliberate. If you receive a Borang JA, consult a licensed tax agent immediately.