| Entity | Type of Submission | Form | Due Date |
|---|---|---|---|
| Companies | |||
| Income tax return | Form C | Within 7 months from the date following closing of financial year | |
| Estimated tax payable | Form CP 204 | 30 days before the beginning of the basis period | |
| Revised estimated tax payable | Form CP 204A | In the 6th or/ and 9th month of the basis period | |
| Particulars of payment made to agent, dealer or distributor | Form CP 58 | 31 March | |
| Sales tax and service tax return, payment of tax due | Form SST-02 | Last day of the month following the end of the taxable period or 30 days from the end of the taxable period (where taxable period is varied) | |
| Employers | |||
| Return of remuneration by an employer | Form E | 31 March | |
| Statement of remuneration for private employees | EA Form | 28 or 29 February | |
| Notification of departure from the country of an employee (expatriate) | Form CP 21 | Not less than 30 days before the expected date of employee's departure | |
| Notification of new employee | Form CP 22 | Within 30 days from the employment commencement date | |
| Tax clearance form for cessation of employment of private sector employees | CP 22A | Not less than 30 days before the cessation | |
| Individuals | |||
| Without business income - Resident | Form BE/ BT | 30 April | |
| Without business income - Non-resident | Form M/ MT | 30 April | |
| With business income - Resident | Form B/ BT | 30 June | |
| With business income - Non-resident | Form M/ MT | 30 June | |
| Partnership | Form P | 30 June | |
| Deceased person's estate/ Association | |||
| Without business income | Form TP/ TF | 30 April | |
| With business income | Form TP/ TF | 30 June | |
| General | |||
| Payment | Form CP 500 | Within 30 days from the date payable (Tarikh Kena Bayar) | |
| Payment | Form CP 204 | 15th day of each month |
Beyond Compliance, Grow Sustainably.
Beyond Compliance, Grow Sustainably.
