6 Sdn Bhd Tax Deadlines In 2025
Don’t miss your 2025 LHDN deadlines!
To Malaysian Sdn Bhds, any business plan for 2025 should include meeting your statutory obligations–and perhaps none are more important than paying your taxes!
For your convenience, we’ve compiled a list of:
- six essential Sdn Bhd tax forms
- their submission deadlines, and
- non-compliance penalties
Let’s begin.
Overview of Sdn Bhd tax deadlines
The following is a snapshot of the mandatory forms and their respective deadlines.
| Form | Deadline |
|---|---|
| Form C | 7 months from close of accounting period |
| Form CP204 | Three months from date of incorporation (new companies) OR 30 days from beginning of basis period (existing companies) |
| Form E | 31 March 2025 |
| Form EA | 28 February 2025 |
| Form PCB2 | 29 February 2025 |
| Form CP58 | 31 March 2025 |
If you’re a seasoned entrepreneur 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.
Meanwhile, we recommend new business owners read on for a full understanding of each form.
1. Form C
Penalty for non-compliance: Maximum fine of RM2,000, six months imprisonment or both
Deadline: 7 months from close of accounting period
Purpose: The main income tax return form for companies, used to declare income, claim deductions, and calculate tax payable to LHDN.
2. Form CP 204
Deadline: Three months from date of incorporation (new companies) OR 30 days from beginning of basis period (existing companies)
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.
3. 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.
4. 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.
5. Form PCB2
Deadline: 29 February 2025
Penalty for non-compliance: Maximum fine of RM20,000, six months imprisonment, or both
Purpose: A statement from employers confirming monthly tax deductions from an employee’s salary throughout the year. Form PCB2 is also intended for distribution to employees, who are required to submit it to LHDN along with Form EA.
6. Form CP58
Deadline: 31 March 2025
Penalty for non-compliance: Maximum fine of RM20,000, six months imprisonment, or both
Purpose: Form EA but for a businesses’ various agents, dealers, and distributors, detailing monetary (such as allowances, commissions, and bonuses) and non-monetary (such as tickets, accommodation, tour packages, vehicles, and vouchers) incentives given out to them.
Form CP58 is only mandatory for companies paying over RM5,000 per year in incentives, and just like with Form EA, there is no need to submit it to LHDN, only to the respective vendor.
Let MISHU help with your business tax deadlines
Last-minute tax management is a recipe for missed savings opportunities and higher risks of non-compliance penalties (which leads to even less savings).
Engage our tax services early so our team has ample time to work with you to maximi