2024/2025 Malaysian Tax Booklet

Income tax

Type of return

Form

Due date

All taxpayers
Notification of change of address

CP 600B

Within 3 months of change

Individuals without business income
Notification of chargeability of an individual who first arrives in Malaysia

No prescribed form

Within 2 months of date of arrival

Submission of income tax return*
-    Resident / Resident (Knowledge Workers / Expert Workers / Non-citizen Workers holding key position)

-    Non-resident

BE/BT
M/MT

By 30 April in the year following that YA

* Tax returns are not required to be filed for specific groups of employees where requirements are met. Monthly Tax Deduction will be final tax.

Individuals with business income

Submission of income tax return

- Resident / Resident (Knowledge Workers / Expert Workers / Non-citizen Workers holding key position)

- Non-resident

B/BT
M/MT

By 30 June in the year following that YA

Companies
Submission of estimate of tax payable

CP 204

30 days before the beginning of the basis period       

Submission of revised estimate of tax payable

CP 204A

In the 6th or / and 9th month, and / or 11th month* of the basis period (w.e.f YA 2024)

Submission of income tax return

e-C

Within 7 months from the date following the close of its accounting period

Furnishing of particulars of payment made to agent, dealer or distributor (ADD)

CP 58

By 31 March of the following year

Other entities – Submission of income tax return
Deceased person’s estate / Association

TP/TF

By 30 April (without business income) or 30 June (with business income) in the year following that YA

Partnership

P

By 30 June in the year following that YA

Limited Liability Partnership

PT

Within 7 months from the date following the close of its accounting period

Co-operative society

C1

Trust body

TA

Unit trust / Property trust

TC

Business trust

TN

Real estate investment trust (REIT) / property trust fund

TR

Employers
Return of remuneration by an employer

(mandatory electronic submission effective from year ending 31 December 2023)

E

By 31 March of the following year

Statement of remuneration of employee

EA

By the last day of February of the following year

Notification of employee’s commencement of employment

CP 22*

Within 30 days of commencement of employment                 

Notification of employee’s cessation of employment (in certain prescribed cases, including cessation resulting from death of the employee)

CP 22A*

Not less than 30 days before cessation. In cases of death, not less than 30 days after being informed of death

Notification of employee leaving Malaysia for more than 3 months

^{*mandatory electronic submission effective from 1 January 2024}

CP 21*

Not less than 30 days before expected date of departure

Statement of tax deduction by employer under the Monthly Tax Deduction scheme    

CP 39

Within 15 days after month end

Withholding tax (WHT)

Interest or royalty to non-residents

CP 37

Within 1 month of paying or crediting the non-resident, whichever is earlier

Contract payments to non-resident contractors

CP 37A

Technical and management service fees, rental of moveable properties, etc. to non-residents

CP 37D

Technical and management service fees, rental of moveable properties, etc. to non-residents carrying out activities in the Joint Development Area

CP 37 D(1)

Interest or royalty to non-residents (WHT amount ≤RM500 per transaction)

CP 37S

Once in every 6-month period as follows -

On or before 31 December of the year: For payments made to non-residents from 1 June to 30 November of the year

On or before 30 June of the year: For payments made to non-residents from 1 December of the previous year to 31 May of that year

Technical and management service fees, rental of moveable properties, etc. to non-residents (WHT amount ≤RM500 per transaction)

CP 37DS

REIT income exempted at the trust level distributed to unit holders (other than resident companies)

CP 37E

Within 1 month of distributing the income to the unit holders

Family fund, family re-Takaful fund or general fund income distributed to participants

CP 37E(T)

Within 1 month of distributing or crediting the income, whichever is earlier

Payments to a non-resident person in relation to any gains or profits falling under Section 4(f)

CP 37F

Within 1 month of paying or crediting the non-resident, whichever is earlier

Withdrawal of contribution from a private retirement scheme fund

CP 37G

Within 1 month of paying the amount

CP 107D

Last day of the month following the month of paying or crediting the ADD

Capital gains tax

Real property gains tax

Return of disposal of real property / shares in real property company

CKHT 1A/1B & CKHT 3*

Within 60 days after disposal of real property / shares in real property company

* If applicable

Return of acquisition of real property / shares in real property company

CKHT 2A & CKHT 502*

Sales Tax and Services Tax

Registration

SST-01

Last day of the month following the month in which the annual turnover exceeded or is expected to exceed the relevant registration threshold

Submission of tax return and payment of tax due

SST-02

Last day of the month following the end of the taxable period. If taxable period is varied, then

30 days from (last day of the month following*) the end of the varied taxable period *w.e.f coming into operation of the law.

Submission of Declaration and payment of service tax due 

[Note: Currently only applicable for declaration of imported taxable services acquired in the course of carrying on a business]

SST-02A

Last day of the month following the end of the month in which payment is made or invoice is received, whichever is the earlier

Last day of the month following the month in which the annual turnover exceeds or is expected to exceed the registration threshold

Last day of the month following the end of the taxable period