Hi so im employed and working under a company all the while and has been declarring my income tax via form BE.
This year 2025, i decided to try out dropshipping and it required me to set up a business registration, so i set up a sole prop under my name. However, i have not made any sales so far from it.
In this case, for 2025 income tax which i will have to submit in 2026, how do i go about for this situation? Do i declare it under BE or form B?

BE, just explain the biz is still dormant, no sales, no income

Better to seek advice from income tax department. There are other things to consider such as depreciating assets, etc other than your income. They might find it suspicious why u only declare form BE when u have a company and flag u.
Even if u have no income from your sole prop, u can just declare it as 0. Then the combined income u can just put salary income.

Borang B, for both salary and business even if business 0 sales.

B form, not BE.

I checked with my accountant and LHDN staff.

As long as you have a sole prop registered to your name, you are required to file B form and list the amount of businesses you have, in this case, it's 1.

In the future, if you decide to incorp Sdn Bhd/LLP or go back to full-time employment, you'll need to close down the sole prop formally via SSM in order to switch back to BE.

Last time i pay those shop house upstairs tax consultant do, SP charged 600rm. save you more then 600rm tax relief.

this

Borang B . Actually jus click borang B only ma, can put 0 sales

B, u are employed and same time running a business, declare both income one