When is the Form C deadline for a Malaysian company?
Form C must be submitted electronically within seven months after the company's financial year end. A company with a 31 December year end therefore files by 31 July of the following year. Any tax balance is also due by the same date.
Form C (the company income tax return) has a rolling deadline tied to the accounting date.
Deadline: the last day of the seventh month after the financial year ends.
| Financial year end | Form C due |
|---|---|
| 31 Dec 2025 | 31 Jul 2026 |
| 30 Jun 2026 | 31 Jan 2027 |
| 31 Mar 2026 | 31 Oct 2026 |
Payment: any balance of tax not covered by CP204 instalments is payable by the same date, so late filing and late payment penalties can be triggered together.
Deemed assessment: the submitted return is treated as the notice of assessment, and it is considered served on the day you submit it.
Statute: s.77A(1) requires the return within seven months from the date following the close of the accounting period, and s.103(12)(a) makes any balance of tax due on the last day of that seventh month. Plan around seven months; LHDN occasionally announces a special extension for a particular year, and unless it does the seven months stand.
The company needs finalised accounts before filing, so owners should plan the bookkeeping and audit timetable backwards from this date.
Legal basis
- Income Tax Act 1967, s.77A(1)
- Income Tax Act 1967, s.103(12)(a)
- Income Tax Act 1967, s.90(2)
Sources
Applies to YA 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- How and when can I revise my CP204 tax estimate (CP204A)?A company can revise its CP204 estimate in the 6th, 9th and 11th month of its basis period, in any or all of the three. The latest revision is the one used to test the 30% under-estimation penalty. The new instalment starts from the 5th or 6th, 8th or 9th, or 11th instalment respectively.
- What are Form E and CP8D, and when are they due?Form E is the employer's yearly return and CP8D lists each employee's pay. LHDN says both are due by 31 March of the following year. For YA 2025, one guide listed 30 April 2026 as the e-Filing date, so check the calendar for any grace period.
- Which personal tax form do I file, Form BE or Form B, and when?Use Form BE if you have only employment income and no business income, and Form B if you run a business or earn freelance or partnership income. For YA 2025, the e-Filing deadlines listed were 15 May 2026 for Form BE and 15 July 2026 for Form B.
- How often do I file the SST-02 return and when is it due?Registered businesses file the SST-02 return and pay for each two-month taxable period. The return and payment are due by the last day of the month after the period ends, so January-February is due by 31 March. Customs can set a different taxable period on written application, and a return is required even when no tax is payable.
- When does e-Invoicing become mandatory for my Malaysian business?LHDN's timeline: above RM100 million from 1 August 2024, RM25m to RM100m from 1 January 2025, RM5m to RM25m from 1 July 2025, and up to RM5 million from 1 January 2026. Businesses with turnover below RM3 million are exempt, per LHDN's page updated 30 August 2026.