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.