Key Tax Deadlines for Malaysian Companies
Estimated Tax Instalments
Due: 15th of each month
Begins month 2 of the financial year
Corporate Income Tax Return
Due: 7 months after financial year end
Filed via MyTax
Incentive Payment Statement
Due: 31 March
Required if paying agents/dealers
Sales & Service Tax Return
Due: Last day of the month after taxable period
6 taxable periods per year
What's Included
Everything from computation to LHDN filing
Tax Computation
Accurate corporate income tax computation in accordance with the Income Tax Act 1967 and MFRS standards.
LHDN Filing
Preparation and submission of Form C (company tax return) and Form CP204 (estimated tax instalment) to LHDN.
SST Registration
Assessment of your SST obligation and full registration with the Royal Malaysian Customs Department (RMCD).
SST Filing
Bi-monthly SST-02 return preparation and submission. We handle all calculations and deadline tracking.
LHDN Liaison
We act as your agent with LHDN for all correspondence, queries, and tax audit representation.
Tax Advisory
Proactive advice on allowable deductions, capital allowances, and legal tax-saving opportunities for your business.
Tax Reliefs You May Be Missing
Most SMEs overpay, we fix that
Many business owners miss deductions and incentives they're legally entitled to. We proactively identify and claim every applicable relief.
Capital Allowances (Industrial Building, Plant & Machinery)
Up to 100%Human Capital Development (training levy rebate)
Up to RM10,000Research & Development (R&D) Expenditure
150% deductionSME Reduced Tax Rate on first RM150,000 chargeable income
15%Automation Equipment Incentive
100% capital allowanceGreen Technology Tax Incentive
100% allowanceSST Threshold Guide
Do you need to register for SST?
For Service Tax:
If your taxable services exceed RM500,000 in any 12-month period, registration is compulsory.
For Sales Tax:
Manufacturers with taxable goods exceeding RM500,000 annually must register.
Voluntary Registration:
You may register voluntarily even below the threshold to reclaim input tax.
Penalty for not registering:
Up to RM30,000 fine or 3 years imprisonment, even if unintentional.
The Cost of Non-Compliance
LHDN penalties are not small
Missing a tax deadline or underdeclaring income carries serious financial consequences. GSK's proactive monitoring ensures you never face these penalties.
Late filing of Form C
Fine RM200 โ RM20,000 or imprisonment up to 6 months
Late payment of tax instalment (CP204)
10% penalty on unpaid amount
Understating chargeable income
45% penalty on underpayment
Failure to register for SST when threshold exceeded
Fine up to RM30,000 or imprisonment
Late SST-02 filing
Fine up to RM50,000
Common Questions
Frequently Asked Questions
When is the corporate tax filing deadline in Malaysia?
Corporate tax returns (Form C) are due within 7 months after the end of the company's financial year. CP204 estimated tax instalments begin in the 2nd month of the financial year.
Do I need to register for SST?
You need to register for SST if your taxable turnover exceeds RM500,000 in any 12-month period. Service Tax applies to specific prescribed services at 6%.
Can you help if I have outstanding tax arrears?
Yes. We can assist with LHDN correspondence, instalment arrangements, and getting your filings up to date.
Never face LHDN alone
Let us handle your tax computations, LHDN filings, and SST compliance, so you can focus on running your business. Book a free consultation today.