# Company Tax Compliance Calendar Malaysia

> Every recurring LHDN filing and payment obligation for a Malaysian company, with the statutory section, the due-date rule, the e-filing grace period and the penalty provision for each.

- Category: taxation
- Language: en
- Status: published
- Updated: 2026-07-20
- Canonical: https://negaraku.md/en/taxation/company-tax-calendar

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Almost every Malaysian tax deadline is a **rule**, not a date. The date changes
with your accounting period; the rule does not. This page states the rule, the
section it comes from, and what happens when you miss it.

Figures are taken from the Income Tax Act 1967 and the LHDN Return Form Filing
Programme for 2026, issued 30 December 2025 and updated 1 April 2026.

## Annual returns

| Form | Who | Due-date rule | e-Filing grace | Statute |
| --- | --- | --- | --- | --- |
| **e-C** | Company | Within 7 months from the day after the close of the accounting period that is the basis period | 1 month | ITA s.77A(1) |
| **e-PT** | Limited liability partnership | Same | 1 month | ITA s.77A(1) |
| **e-TA** | Trust body | Same | 1 month | ITA s.77A(1) |
| **e-C1** | Co-operative society | Same | 1 month | ITA s.77A(1) |
| **e-LE1** | Labuan entity | Within 7 months from the last day of the closing of the accounting period that is the basis period | 1 month | LBATA s.5, s.10 |
| **e-CPE** | Petroleum, exploration | Within 7 months from the end of the exploration period | 1 month | PITA s.30A |
| **e-CPP** | Petroleum, production | Within 7 months from the end of the basis period | 1 month | PITA s.30 |
| **e-E** | Employer | 31 March | 1 month (return only) | ITA s.83(1) |

e-Filing has been mandatory for **e-C since YA2014**, **e-PT since YA2021**,
**e-CS, e-TA, e-TC and e-TR since YA2024**, and **e-LE1 since YA2025**. For
employers, **e-E** has been mandatory since remuneration year 2016 for companies
and Labuan companies, and since 2023 for all other employers.

A return received within the grace period is treated as received within the
statutory period. Miss the grace period and lateness is counted from the
**original statutory due date**, not from the end of the grace.

## Payments

| Payment | Rule | Consequence of late payment |
| --- | --- | --- |
| Balance of tax on the return | Due on the return due date, s.103(1). The e-Filing grace period extends to this payment for **every form except Form E, Form P and Form CPE** | 10% increase, s.103(3) |
| Tax under an assessment raised under s.90(3), 91, 92, 96A or increased under s.101(2) | Within **30 days** of service of the notice; the filing programme allows a further **7 days** | 10% increase, s.103(5) |
| CP204 monthly instalment | By the due date each month, from the **2nd month** of the basis period (s.107C(5)), or from the **6th month** where the estimate was furnished under s.107C(4)(a) | 10% increase on the unpaid instalment, s.107C(9) |

## CP204: the estimate regime

The mechanics of s.107C, stated exactly:

- **s.107C(1)** — every company, LLP, trust body and co-operative society must
  furnish an estimate for each year of assessment.
- **s.107C(2)** — the estimate is due **not later than 30 days before the
  beginning of the basis period**.
- **s.107C(3)** — it must not be less than **85%** of the revised estimate for
  the immediately preceding year of assessment, or of the estimate if none was
  revised.
- **s.107C(4)** — where the taxpayer **first commences operation** in a year of
  assessment and the basis period is **not less than six months**, the first
  estimate is due **within 3 months of commencement**, and s.107C(2) and (3)
  apply from the second year of assessment.
- **s.107C(7)** — a revised estimate may be furnished in the **6th, 9th or 11th
  month** of the basis period, or in all three.
- **s.107C(7A)** — estimates and revised estimates must be furnished
  electronically under s.152A.

### The two-year exemption applies to companies only

Section 107C(4A) switches off subsections (1), (2) and (3) for a company
**resident and incorporated in Malaysia** for its first year of assessment and
the immediately following one, provided its **paid-up capital in respect of
ordinary shares is RM2.5 million or less** at the beginning of the relevant
basis periods.

It is disapplied by s.107C(4B) where more than **50%** of the company's ordinary
paid-up capital is directly or indirectly owned by a related company (or the
reverse, or where both are 50%-owned by another company), or where more than
**20%** is owned by companies incorporated outside Malaysia or by non-citizen
individuals. Under s.107C(4C), a *related company* for this purpose is one with
paid-up capital above RM2.5 million.

Note what s.107C(4A) does not cover. It names a **company** only. An LLP, trust
body or co-operative society that has just commenced operations still files
CP204 under s.107C(4)(a).

Separately, the 2026 filing programme states that a company, LLP, trust body or
co-operative that **has not yet commenced operations** need not submit CP204 at
all.

### The 30% variance penalty

Section 107C(10) is the provision that catches profitable companies with stale
estimates. Compare the tax payable under the assessment with the **last** revised
estimate (or the original estimate if none was revised). Where the assessment
exceeds it by **more than 30% of the tax payable under the assessment**, the
difference between that excess and the 30% margin is increased by **10%**.

Two consequences follow. The margin is measured against the **final** figure, so
an estimate revised upward in the 11th month resets the comparison. And the
penalty applies to the amount **above** the 30% tolerance, not to the whole
shortfall.

Where no estimate is furnished at all, no direction is given under s.107C(8), no
prosecution is instituted under s.120, and tax is nevertheless payable,
**s.107C(10A)** increases the tax payable by **10%**. Under s.107C(11) the
Director General may remit any of these increases for good cause.

## Employer obligations

| Obligation | Rule | Statute |
| --- | --- | --- |
| Form EA or EC to each employee | On or before the **last day of February** | s.83(1A) |
| e-Data Praisi or e-CP8D upload | **1 January to 25 February** | Filing programme, note 2 |
| Form E with CP8D | **31 March**; the Form E is incomplete unless CP8D is received by then | s.83(1) |
| Form CP22, new employee | Not later than **30 days** after commencement | s.83(2) |
| Form CP22A, cessation | Not less than **30 days before** cessation, or within **30 days** of being informed of the employee's death | s.83(3) |
| Form CP58 to agents, dealers, distributors | Not later than **31 March** in the following year | s.83A(2) |

The 2026 programme is specific about who belongs on CP8D: **all** employees,
including full-time, part-time, contract staff and industrial trainees, plus
those responsible for managing the organisation — company directors,
co-operative board members, association administrators, LLP partners, and a
Labuan entity's manager, principal officer, resident director, partner, general
partner, designated partner or officer.

## Dormant companies still file

A dormant company, LLP, trust body or co-operative **must** file its return
**including Form E**. So must a dormant Labuan entity, which files a return of
profits and Form E.

Dormant means never having operated since incorporation, or having operated and
then ceased. Holding shares, real property, fixed deposits or similar
investments **does not** make an entity dormant.

## Penalty provisions in one place

| Default | Provision | Range |
| --- | --- | --- |
| Failure to furnish a return (other than Form E and Form P) | ITA s.112(1); LBATA s.23A(1) | RM200 to RM20,000, or up to 6 months imprisonment, or both |
| Failure to furnish a return for two years or more | ITA s.112(1A) | RM1,000 to RM20,000, or imprisonment, **plus** a special penalty of **treble** the tax charged |
| Failure to furnish a return, penalty in lieu of prosecution | ITA s.112(3); LBATA s.23A(4) | Assessed by the Director General |
| Failure to furnish Form E or Form P | ITA s.120(1) | RM200 to RM20,000, or up to 6 months imprisonment, or both |
| Failure to furnish CP204 | ITA s.120(1)(f) | Same as above |
| Incorrect return | ITA s.113 | — |
| Wilful evasion | ITA s.114 | — |

## Capital asset disposals

Since the introduction of the capital gains charge, a company, LLP, trust body
or co-operative disposing of a capital asset must furnish a **separate return
within 60 days** of the disposal date under **s.77A(1B)**, specifying the
acquisition price, disposal price, gain or loss, and a valuer's market value
where market value applies. The Director General may allow a longer period on
written request. This return sits alongside Form C, not inside it.

## What's next

Two dates deserve a standing diary entry rather than a reactive one: the
**11th-month CP204A window**, because it is the last chance to avoid the 30%
variance penalty, and **25 February**, because a missed e-Data Praisi upload
makes an otherwise timely Form E unacceptable.

Obligations under the Sales Tax Act 2018, the Service Tax Act 2018, MyInvois and
the country-by-country reporting rules are not covered here and are not verified
on this page.

## Sources

- Program Memfail Borang Nyata (BN) Bagi Tahun 2026 — https://www.hasil.gov.my/wp-content/uploads/program-memfail-bn-bagi-tahun-2026.pdf (LHDN)
- Income Tax Act 1967 (Act 53), consolidated text — https://lom.agc.gov.my/act-detail.php?act=53&lang=BI (Attorney General's Chambers)
- Labuan Business Activity Tax Act 1990 (Act 445) — https://www.labuanfsa.gov.my/clients/asset_120A5FB8-61B6-45E8-93F0-3F79F86455C8/contentms/img/documents/Legislation_and_Guidelines/Legislation/2022/Draft%20ACT%20445%20BI%20update%202021%20-%20Website%20purpose%2012%20DEC%202022.pdf (Labuan FSA)

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