View the article contents
01
Annual company tax timeline
Business starts
Confirm commencement date, financial year and tax file.
Submit CP204
Follow the rules for new or operating companies.
Monthly instalments
Pay based on CP204 or CP204A.
Financial year end
Prepare accounts, tax adjustments and documents.
Submit e-C
Usually within 7 months after accounting period end.
02
Who may be responsible
LHDN's Corporate Tax page lists directors, company secretary, manager or principal officer, and anyone performing those functions as responsible persons. Tax compliance should not be treated only as the accountant's problem.
03
What to keep for 7 years
Management accounts, trial balance, ledger and financial statements.
Invoices, receipts, contracts and statements.
Supplier invoices, payment proofs and claim forms.
CP204, CP204A, e-C, tax computations and LHDN correspondence.
04
Dormant companies still need attention
LHDN notes that dormant companies do not submit e-CP204 but still submit e-C every year. Confirm annual compliance and tax obligations even if there is no business activity.
05
Official sources and disclaimer
This guide is for general educational purposes only and is not tax advice. Tax rates, deductions, filing deadlines and incentive eligibility may change and depend on each company's facts. Please consult a tax professional or refer to the latest LHDN guidance before making decisions.