How to Register Tax for Newly Incorporated Sdn Bhd
Registration of company’s tax file is the responsibility of the individual who managing and operating the company (generally will be the company directors).
Despite a Company is dormant and/or has not commenced business, it is required to register and furnish Form E.
You can register online through e-Daftar (highly recommended)
Or you can apply in writing to the nearest branch to your correspondence address or at any IRBM branch.
Technically, there is no statutory deadline for tax registration, you can register the tax so long as before the tax filling deadlines. Generally, it should be earlier of the following dates:-
1. For company having employees (especially employee that subject to PCB), the company must register before payment of first salary to employee;
2. For company which first commences operations, it need to register tax and submit CP204 form within 3 months from date of commencement of operations (only if the basis period for that year is not less than 6 months);
3. Company which is dormant* and/or have not commenced business are required to register and furnish Form E by Mar of next calendar year.
*own shares, real properties, fixed deposits and other similar investments are not considered as dormant
1a) Notice of registration of company under section 15 Companies Act 2016; OR
b) Certificate of incorporation of company under section17 Companies Act 2016 (if available) AND
2) Superform (Section 14 Application for Registration of a Company) OR
3) Notification of Change In The Register Of Directors, Managers And Secretaries under section 58 Companies Act 2016 (if applicable)
You are required to submit e-CP204 within 3 months from the date of commencement of the business.
A company is also required to submit Tax Return (Form C) within 7 months from the closing date of accounts.
Steps by Steps to Register Tax through e-Daftar
1. Visit e-Daftar website
2. Complete the online application form
Important Points !
a) Type of Business – please refer to the Company’s superform (S14) and fill up the main business code
3. It is recommended you to choose the 2nd option i.e. submit the supporting documents by email (easier option compared to uploading which have many restrictions on file format and file size)
4. Click the <Send> button once the form has been completed
5. Error messages as shown below will appear if the form is incomplete or information is incorrect. Please move your cursor towards to the ! icon for further instructions. Click <Send> again after complete the form.
6. If the application form has been completed, the message below will be shown to ask you check and click <agree>.
7. Remember to screen shot/print out the application reference number for checking on application status
8. Email the supporting documents (COI, Superform & S58 forms) to email@example.com, remember to state the application status number
9. Please check the application status at http://edaftar.hasil.gov.my/infoc.php
The tax reference number will be registered within 3 working days after completing an online application together with submission of all required supporting documents.
The information contained in this page is obtained or derived from a variety of publicly available sources for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please contact us for specific advice.