Deadlines
A Malaysian company files to the registry on its incorporation anniversary and to the tax authority on its financial year end. Those are different dates, calculated from different anchors, and assuming one covers the other is the most common compliance failure we are called in to fix. Put your two dates in and see what actually falls due.
Your calendar
By the 15th of the month following the payroll month.
EPF · SOCSO · LHDN · Respective statutory schemes
No later than 30 days before the start of the next basis period.
LHDN · Income Tax Act 1967, s.107C
Revisions are permitted in specified months of the basis period. Check the current position with LHDN before relying on a revision date.
By the last day of February each year.
LHDN · Income Tax Act 1967, s.83
By 31 March each year.
LHDN · Income Tax Act 1967, s.83
Within 6 months of the financial year end.
SSM · Companies Act 2016, s.258
Within 30 days of circulation to shareholders — shown here at the latest permissible circulation date.
SSM · Companies Act 2016, s.259
Within 7 months of the close of the accounting period.
LHDN · Income Tax Act 1967, s.77A
LHDN's annual filing programme has generally allowed a further month for e-Filing. That is a concession, not the statutory date — confirm it for the year in question.
Calculated in your browser from the statutory periods cited against each item. Nothing is sent to us or stored. These are the general rules — a company with an unusual first financial period, a changed year end, an audit exemption, or an extension already granted will not match them. Where a date could be read either way we show the earlier one.
The rules in full
Each period below is statutory. They are set out here so any date the calculator produces can be checked against the provision it came from rather than taken on trust.
Within 30 days of the anniversary of incorporation.
This is the one most often mis-diarised. It runs on the incorporation date, not the financial year end, so a company incorporated in March with a December year end has two unrelated annual clocks. Under the previous Act it followed the AGM; that link is gone.
Companies Act 2016, s.68
Within 6 months of the financial year end.
The audit has to be finished before this can happen, and the audit cannot start until the accounts are ready. That dependency is why a company which leaves its bookkeeping to year end compresses everything downstream.
Companies Act 2016, s.258
Within 30 days of circulation to shareholders.
Because it runs from circulation rather than from the year end, circulating early moves this date earlier too. The calculator shows it at the latest permissible circulation date, which is the worst case.
Companies Act 2016, s.259
Within 7 months of the close of the accounting period.
LHDN's annual filing programme has generally allowed a further month for e-Filing. Treat that as a concession that has to be confirmed each year, not as the deadline — the statutory date is the one that governs.
Income Tax Act 1967, s.77A
No later than 30 days before the start of the basis period.
This one falls due before the year it relates to has begun, which is why it is missed more often than any other item on the list. Instalments are then paid against the estimate during the year, and under-estimating can attract a penalty on the shortfall.
Income Tax Act 1967, s.107C
By the 15th of the month following the payroll month.
Separate schemes, separate registrations, one shared deadline. There is no meaningful grace period — late payment attracts a penalty per scheme immediately.
Respective statutory schemes
Form EA by the end of February; Form E by 31 March.
Both fall early in the year, well before the corporate tax deadline most finance teams are watching, which is why they get overlooked by companies that are otherwise current.
Income Tax Act 1967, s.83
By the last day of the month following each bi-monthly period.
Periods run on a fixed calendar cycle — January–February, March–April, and so on — regardless of your financial year. A return is due for every period, including periods with nothing to declare.
Sales Tax Act 2018 / Service Tax Act 2018
What this does not do
For the sequence rather than the dates, see where to start, or the full guide to the annual cycle.
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We act as the party the agencies correspond with, which means the dates are watched by someone whose job it is to watch them. Most of the failures we fix were visible months earlier.