4 LLP Tax Deadlines In 2025
To Malaysian Limited Liability Partnership owners, we trust your 2025 business plans includes satisfying your various tax obligations – so let us make this simple!
For your convenience, we’ve compiled a list of:
- the four essential LLP tax forms
- their deadlines, and
- non-compliance penalties
Let’s begin.
Overview of LLP tax deadlines
The following is a snapshot of the mandatory forms and their respective deadlines.
| Form | Deadline |
|---|---|
| Form EA | 28 February 2025 |
| Form E | 31 March 2025 |
| Form PT | 7 months from close of accounting period |
| Form CP204 | 1. New LLP: 3 months from date of incorporation 2. Existing LLP: 30 days from beginning of accounting period |
If you are already familiar with the forms and just wanted to know the deadlines, this should give you enough information to start talks with a trusted tax agent.
If you are a new business owner or Compliance Officer, we recommend reading on for a more in-depth understanding of the purpose behind each form.
1. Form PT
Deadline: 7 months from close of accounting period
Penalty for non-compliance: Maximum fine of RM20,000, six months imprisonment, or both
Purpose: The main income tax return form for LLPs, used to declare income, claim deductions, and calculate tax payable to LHDN.
2. Form E
Deadline: 31 March 2025
Penalty for non-compliance: Maximum fine of RM20,000, six months imprisonment, or both
Purpose: A statement to LHDN declaring an employer’s total number of employees, payments made to them, and overall tax deductions for the year. Every employee, whether full-time, part-time, or on a fixed-term basis, must be included.
3. Form EA
Deadline: 28 February 2025
Penalty for non-compliance: Maximum fine of RM20,000, six months imprisonment, or both
Purpose: Form EA is a summary of how much wages an employee earned in a year from their employer. It does not need to be submitted to LHDN, but instead to employees so they can accurately report their income to LHDN.
Employers must create a Form EA for every employee that has worked for more than seven days, regardless of full or part-time status.
4. Form CP 204
Deadline: Three months from date of incorporation (new LLP) OR 30 days from beginning of accounting period (existing LLP)
Penalty for non-compliance: Maximum fine of RM2,000, six months imprisonment or both
Purpose: Form CP 204 is a tax estimate that details the company’s expected tax for the current assessment year, including estimated income, tax adjustments, and relief information.
Let MISHU handle your tax deadlines
Last-minute tax management is a recipe for missed savings opportunities and penalties. Engage our tax team so we can help you maximise short and long-term tax reduction strategies based on your goals.