Company Tax Compliance Calendar Malaysia

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.