Sdn Bhd Online Store Tax Return: Form C Deadline in Malaysia

A Sdn Bhd is a separate taxpayer. Its annual return is Form C (e-C), filed through e-Filing.

Due date. LHDN's 2026 return form filing programme lists companies with a due date within seven months from the date following the end of the basis period. A company with a 31 December 2025 year end therefore files by 31 July 2026. A company whose year end changes has a different date.

Tax rates. The standard rate is 24%. A company that meets the SME tests pays 15% on the first RM150,000 of chargeable income, 17% on the next RM450,000 and 24% on the rest. The SME tests are:

• paid-up ordinary capital of RM2.5 million or less;
• gross business income of RM50 million or less;
• no more than 20% foreign ownership;
• not part of a larger group.

Estimates. Companies furnish an estimate of tax payable (CP204) before the start of the year and pay by instalments. Newly operating companies have special treatment for early years, so confirm the current rule with LHDN.

Late filing. Penalties for late filing and payment are covered in the lesson on late tax penalties for online sellers.

Other filings. The company also lodges an annual return with SSM and keeps accounts, which are separate duties from the LHDN return.