Deadlines
Financial deadlines summary
| Deadlines | ||
| Form/Document | Types of submission (LHDN, JKDM & SSM) | Deadline for submission |
| CP600B | All taxpayers Notification of change of address | Not later than 3 months of change |
B/BT M/MT | Individuals with business income Submission of income tax return Resident / Resident (Knowledge Workers / Expert Workers) Non-resident | Not later than 30 June in the year following the YA Not later than 30 June in the year following the YA |
N/A BE/BT M/MT | Individuals without business income Notification of chargeability of an individual who first arrives in Malaysia Submission of income tax return* Resident / Resident (Knowledge Workers / Expert Workers) Non-resident *Some employees may be exempted from filing tax returns if they meet the requirements. The Monthly Tax Deduction will be considered as the final tax. | Not later than 2 months of date of arrival Not later than 30 April in the year following the YA Not later than 30 April in the year following the YA |
CP204 CP204A e-C CP58 | Companies Submission of estimate of tax payable Submission of revised estimate of tax payable Submission of income tax return Furnishing of particulars of payment made to agent, dealer or distributor (ADD) | 30 days before the beginning of the basis period In the 6th or / and 9th month, and / or 11th month* of the basis period (w.e.f YA 2024) Not later than 7 months from the date following the close of its accounting period Not later than 31 March of the following year |
| TP/TF P PT C1 TA TC TN TR | Other entities – Submission of income tax return Deceased person’s estate / Association Partnership Limited Liability Partnership Co-operative society Trust body Unit trust / Property trust Business trust Real estate investment trust (REIT) / property trust fund |
Not later than 30 April (without business income) or 30 June (with business income) in the year following the YA Not later than 30 June in the year following the YA Not later than 30 June in the year following the YA Not later than 30 June in the year following the YA Not later than 30 June in the year following the YA Not later than 30 June in the year following the YA Not later than 30 June in the year following the YA Not later than 30 June in the year following the YA |
| E EA CP22* CP22A* CP21* CP39 | Employers Return of remuneration by an employer (mandatory electronic submission effective from year ending 31 December 2023) Statement of remuneration of employee Notification of employee’s commencement of employment Notification of employee’s cessation of employment (in certain prescribed cases, including cessation resulting from death of the employee) Notification of employee leaving Malaysia for more than 3 months * mandatory electronic submission effective from 1 January 2024 Statement of tax deduction by employer under the Monthly Tax Deduction scheme | Not later than 31 March of the following year Not later than the last day of February of the following year Not later than 30 days of commencement of employment Not less than 30 days before cessation. In cases of death, not less than 30 days after being informed of death Not less than 30 days before expected date of departure Not later than 15 days after month end |
CKHT 1A/1B & CKHT 3* CKHT 2A & CKHT 502* | Real property gains tax Return of disposal of real property / shares in real property company Return of acquisition of real property / shares in real property company | Not later than 60 days after disposal of real property / shares in real property company * If applicable Not later than 60 days after disposal of real property / shares in real property company * If applicable |
CP37 CP37A CP37D CP37 D(1) CP37S CP37DS CP37E CP37E(T) CP37F CP37G CP107D | Withholding tax (WHT) Interest or royalty to non-residents Contract payments to non-resident contractors Technical and management service fees, rental of moveable properties, etc. to non-residents Technical and management service fees, rental of moveable properties, etc. to non-residents carrying out activities in the Joint Development Area Interest or royalty to non-residents (WHT amount ≤RM500 per transaction) Technical and management service fees, rental of moveable properties, etc. to non-residents (WHT amount ≤RM500 per transaction) REIT income exempted at the trust level distributed to unitholders (other than resident companies) Family fund, family re-Takaful fund or general fund income distributed to participants Payments to a non-resident person in relation to any gains or profits falling under Section 4(f) Withdrawal of contribution from a private retirement scheme fund Payments to a resident ADD who has received more than RM100,000 from the company in the previous YA |
Not later than 1 month of paying or crediting the non-resident, whichever is earlier Not later than 1 month of paying or crediting the non-resident, whichever is earlier Not later than 1 month of paying or crediting the non-resident, whichever is earlier Once in every 6-month period as follows Not later than 31 December of the year: For payments made to non-residents from 1 June to 30 November of the year Not later than 31 December of the year: For payments made to non-residents from 1 June to 30 November of the year Not later than 30 June of the year: For payments made to non-residents from 1 December of the previous year to 31 May of that year Once in every 6-month period as follows - Not later than 30 June of the year: For payments made to non-residents from 1 December of the previous year to 31 May of that year Not later than 1 month of distributing the income to the unitholders Not later than 1 month of distributing or crediting the income, whichever is earlier Not later than 1 month of paying or crediting the non-resident, whichever is earlier Not later than 1 month of paying the amount Not later than the last day of the month following the month of paying or crediting the ADD |
| SST-01 SST-02 | Sales Tax and Services Tax Taxable persons Registration Submission of tax return and payment of tax due |
Not later than the last day of the month following the month in which the annual turnover exceeded or is expected to exceed the relevant registration threshold Not later than the last day of the month following the end of the taxable period OR Not later than 30 days from the end of the taxable period (where taxable period is varied) |
| SST-02A | Non-taxable persons Submission of Declaration and payment of service tax due [Note: Currently only applicable for declaration of imported taxable services acquired in the course of carrying on a business] | Not later than the last day of the month following the end of the month in which payment is made or invoice is received, whichever is the earlier |
| DST-01 DST-02 | Foreign digital service providers Registration Submission of return and payment of tax due | Not later than the last day of the month following the month in which the annual turnover exceeds or is expected to exceed the registration threshold Not later than the last day of the month following the end of the taxable period |
| Annual return Financial statements Annual declaration | Annual submission Private company Public company Private company Public company Limited liability partnership | Within 30 days from the anniversary date of its registration date in Malaysia Within 30 days from the anniversary date of its registration date in Malaysia Within 30 days from the financial statements are circulated to its members Within 30 days from its Annual General Meeting (AGM) Within 90 days from the end of the financial year |
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