For busy entrepreneurs and business owners in Malaysia, keeping track of the numerous monthly and annual statutory submission deadlines can be a significant challenge. Missing just one of these deadlines for EPF, SOCSO, LHDN, or SSM can result in costly penalties and unnecessary stress.

To help you stay organized and compliant, we’ve created a comprehensive guide. Bookmark this page as your go-to checklist for all key corporate compliance dates.

Your Monthly Compliance Checklist

These are the recurring tasks that require your attention every single month.

• By the 7th of the following month:
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    Consolidated E-Invoice: If you issue consolidated e-invoices, this is your deadline to combine multiple receipts into a single summary e-invoice.
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    Consolidated Self-Billed E-Invoice: Similarly, the deadline for issuing a consolidated self-billed e-invoice is the 7th of the month.
• By the 15th of the following month:
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    Monthly PCB Deduction: Remittance of the Potongan Cukai Bulanan (PCB) or monthly tax deductions for your employees to LHDN.
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    KWSP (EPF) Contributions: Submission and payment of both employer and employee contributions to the Employees Provident Fund.
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    SOCSO/EIS Contributions: Submission and payment for Social Security and Employment Insurance System contributions.
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    HRDF Levy: Payment of the Human Resource Development Fund levy (for registered employers).
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    Monthly CP204 Instalments: Payment of your company’s estimated monthly tax instalments to LHDN.

Your Bi-Monthly & Other Deadlines

These deadlines occur based on your company’s specific situation or reporting cycle.

• SST-02 Filing (for registered businesses):
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    Deadline: The last day of the month following the end of your taxable period (which is typically bi-monthly).
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    Description: This is for the submission and payment of your Sales & Service Tax (SST) returns.
• Withholding Tax (Form CP37):
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    Deadline: Within one (1) month after paying a non-resident for services or royalties.
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    Description: This is the remittance of tax withheld on payments like interest or royalties to non-residents.

Your Annual Filing Calendar

These are the major yearly deadlines related to your company’s financial year end (FYE).

• By the end of February of the following year:
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    EA Forms to Employees: You must provide the annual statement of remuneration (Form EA) to all your employees for their personal tax filing.
• By March 31st of the following year:
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    Form E (Employer Return): Submission of the annual employer’s return to LHDN, declaring all employee income information for the previous year.
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    Form CP58 (Commissions): If your company pays out commissions or other incentives to agents, dealers, or distributors, you must provide them with Form CP58.
• Based on your company’s financial year:
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    CP204 (Tax Estimate): Your company must submit its estimate of taxable profit for the year to LHDN 30 days before the basis period begins.
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    CP204A (Revised Estimate): You have the option to revise your tax estimate in the 6th, 9th, and/or 11th month of your basis period.
  • Form C (Company Tax Return): The big one. Your company’s final income tax return must be filed

    within 7 months after your financial year end (FYE).

Feeling Overwhelmed? Let Us Handle the Deadlines.

As you can see, keeping track of over 15 different compliance deadlines throughout the year is a significant administrative burden that takes your focus away from what’s most important—growing your business.

At SMONE, our core mission is to manage this complexity for you. Our integrated accounting, tax, and payroll services ensure that every single one of these deadlines is met accurately and on time, every time. We handle the paperwork, so you can handle your business.

Contact us today for a free consultation and never worry about a deadline again.

(Disclaimer)
This article is for general informational purposes. Deadlines and regulations are subject to change. Please refer to official government portals for the most current information or consult with a professional advisor.