2023/2024 Malaysian Tax Booklet

Important Filing / Furnishing Dates

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-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-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
Payments to a resident ADD who has received more than RM100,000 from the company in the previous YA	CP 107D	Last day of the month following the month of paying or crediting the ADD
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
Taxable persons
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 OR 30 days from the end of the taxable period (where taxable period is varied)
Non-taxable persons
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
Foreign digital service providers
Registration	DST-01	Last day of the month following the month in which the annual turnover exceeds or is expected to exceed the registration threshold
Submission of return and payment of tax due	DST-02	Last day of the month following the end of the taxable period