Please follow the below instructions, to build R with default BLAS, LAPACK using gnu compiler chain.
$ tar -xzvf R-4.0.5.tar.gz
$ cd R-4.0.5
$ ./configure
(or $./configure --with-readline=no --with-x=no if package readline and X11 is not installed)
$make
(not $ make install, so, we do not pollute system directory)
$ ldd bin/exec/R
(To make sure it will link libRblas.so although it may show that libRblas.so => not found)
For developers who have installed R, please locate the path of libRblas.so and
libRlapack.so (or libR.so), for example, $cd /usr/local/lib64/R
$ cd lib
$ mv libRblas.so libRblas.so.keep
$ln –s $(MKLROOT)/mkl/lib/intel64/libmkl_rt.so libRblas.so
The same way, you can replace the LAPACK libRlapack.so library too
($mv libRlapack.so libRlapack.so.keep
$ln –s $(MKLROOT)/mkl/lib/intel64/libmkl_rt.so libRlapack.so)
If you have prebuilt R with libR.so, replace it with
$(MKLROOT)/mkl/lib/intel64/libmkl_rt.so
Also you can go through the below links
https://software.intel.com/content/www/us/en/develop/articles/quick-linking-intel-mkl-blas-lapack-to-r.html
https://software.intel.com/content/www/us/en/develop/articles/using-intel-mkl-with-r.html