4 LLP Tax Deadlines In 2024
Meet those 2024 LHDN deadlines
To Malaysian Limited Liability Partnership owners, we trust your business plans for 2024 includes an awareness of your various statutory tax obligations – otherwise, you wouldn’t be reading this!
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 2024 |
Form E | 31 March 2024 |
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 2024
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 2024
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 higher risks of non-compliance penalties (which we suppose leads to even less savings).
By engaging our tax services early, our team has ample time to identify you can maximise your short-term savings and plan long-term tax reduction strategies tailored to your business goals.