Which tax deadline catches companies out?
Not Form C. The estimate that falls due before the year it estimates.
Four deadlines in four different months
Form C, CP204, CP204A and Form E each run on their own date.
- CP204 due before anyone has looked at the year
- Form C prepared in a hurry in the seventh month
- Employer returns filed late every March
Tax dates hide in months nobody watches
The one everybody knows is not the one that bites.
Form C has seven months of runway, so it gets attention. CP204 lands 30 days before the basis period starts, when the accounts for the year do not exist yet.
Underestimating it carries a penalty on the company, whoever filed it.
A calendar derived from your year end
Every tax date comes from one fact the company already has.
- CP204 filed before the year starts, in every plan
- Revisions checked in the 6th and 9th month
- Form C computed from closed books
Built for Sdn Bhd companies
A fit if
- You run a Sdn Bhd, trading or dormant
- You want one fixed fee for every company tax filing
- You keep, or want to keep, your books on OCTIS
Not a fit if
- You need personal tax filing only
Before and after, in outcomes
Same company, different position when the dates arrive.
Before
After
CP204 filed late or guessed
CP204 filed before the year starts
Form C drafted in the seventh month
Form C computed from closed books
LHDN query means reconstructing the year
LHDN query answered from the filed record
Questions
My company is dormant. Do I still need to file?
Yes. A dormant company still submits Form C with a tax computation and files its employer return.
Who pays an underestimate penalty?
The company, whichever agent filed the estimate.