Human Resources Development Fund
Submission: HRDF Levy
Statutory Deadline:
15th of the following month
Submission: SOCSO + EIS
Statutory Deadline:
15th of the following month
Royal Malaysian Customs Department
Submission: Sales & Services Tax
Statutory Deadline:
Every Bi-Monthly
(Example: January – February, submission dateline on 31st March)
Employees’ Provident Fund Organisation
Submission: EPF
Statutory Deadline:
15th of the following month
Submission: Annual Return
Statutory Deadline:
Within 30 days from Anniversary of the Date of Incorporation (ADOI)
Submission: Audited Financial Statement
Statutory Deadline:
Within 6 months after Financial Year End.
| Personal | Statutory Deadline |
| Form BE (No Business Income) | 30th April of the following year |
| Form M (No Business Income) | 30th April of the following year |
| Form B (Have Business & Partnership Income) | 30th June of the following year |
| Form M (Have Business & Partnership Income) | 30th June of the following year |
| Partnership | Statutory Deadline |
| Form P | 30th June of the following year |
| Employer (Company, Sole Proprietorship / Partnership) | Statutory Deadline |
| Form E | 31st March of the following year |
| Form EA (Provide To Employee) | 28th February of the following year |
| Form CP58 (Provide To Agent / Distributor / Dealer) | 31st March of the following year |
| PCB (E-PCB / ECP39) | 15th of every immediate following month |
| Companies | Statutory Deadline |
| Form C | 7 months after the financial year end |
| Form CP204 (New Business) | 3 months from the date of the company commenced its business |
| Form CP204 (Existing Business) | 30 days before the beginning of the basis period for a year of assessment |
| Form CP204A – 6th / 9th | 6th / 9th month from the financial period |
| Limited Liability Partnership (LLP) | Statutory Deadline |
| Form PT | 7 months after the financial year end |
| Form CP204 (New Business) | 3 months from the date of the company commenced its business |
| Form CP204 (Existing Business) | 30 days before the beginning of the basis period for a year of assessment |
| Form CP204A – 6th / 9th | 6th / 9th month from the financial period |
| Withholding Tax | Statutory Deadline |
| Form CP37A – Contract Payment | Within 1 month after the date of payment / crediting to Non-Resident payee |
| Form CP37 – Interest / Royalty | Within 1 month after the date of payment / crediting to Non-Resident payee |
| Form CP37D – Technical Fees, Payment For Services, Rent / Payment For Use Of Moveable Property | Within 1 month after the date of payment / crediting to Non-Resident payee |
| Form CP37C – Interest Paid By Approved Financial Institution | Within 1 month after the date of payment / crediting to Non-Resident payee |
| Form CP37E – REIT | Within 1 month after the date of payment / crediting to Non-Resident payee |
| Form CP37E (T) – Family Fund / Takaful Family Fund / Dana AM | Within 1 month after the date of payment / crediting to Non-Resident payee |
| Form CP37F – Income Under Section 4(f) ITA 1967 (Eg: Commission) | Within 1 month after the date of payment / crediting to Non-Resident payee |
| Payment | Statutory Deadline |
| PCB | 15th of every immediate following month |
| CP500 (Individual) | Pay in the month of March, May, July, September, November and January of the immediate following year |
| CP204 | 15th of every immediate following month |
| CP204A – 6th / 9th | 15th of every immediate following month |
Social Security Organisation (SOCSO)