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2006 Income Tax Filing Datelines
Printable version


2006 Important Income Tax Filing Datelines
   
2006 Other Important Income Tax Filing Datelines
   

2006 Important Income Tax Filing Datelines

   
 
Type of return
Form
Due date
Income tax return(YA 2006)
 
 
All taxpayers
- notification of change of address

No prescribed form
Within 3 months of change
Individuals
- submission of income tax return
 
 
Resident
Non-resident
Form B or BE
Form M
By 30 April/June
2006
Partnership
Form P
As above
   
 
Type of return
Form
Due date
Income tax return(YA 2006)
 
 
Company
 
 
-Income tax return
Form C
Within 7 months from the date following the close of its accounting period
-submission of Section 108 statement
Form R
   
 
Type of return
Form
Due date
Employer
 
 
- return of remuneration by an employer
Form E
31 March 2006
- monthly tax deduction by
employer under Scheduler Tax
Deduction Scheme (PCB)
CP39
Within 10 days after month end
- notification of employee's commencement of employment
Form CP22
Within one month of commencement of employment
   
 
Type of return
Form
Due date
Tax estimates & revisions
 
 
All companies (including companies with nil estimates ) are required to furnish the IRB with an estimate of tax payable
 
 
- new companies
CP204
Within 3 months from date of commencement of operations
- existing
CP204
Not later than 30 days before the beginning of the basis period
Submission of revised estimate of tax payable
CP204A
In the 6th & 9th month of the basis period
   

2006 Other Important Income Tax Filing Datelines

   
 
Type of return
Form
Due date
Withholding tax
 
 
Tax withheld on amounts paid or credited to non-residents
- Royalty / Interest
- Contract payments
- Technical & management fees,rental of
   moveable properties


CP37
CP37A
CP37D
 
Within one month of paying or crediting the non-resident, whichever is earlier. 
Interest payments
CP37C
Bi-annual
 
 
 
Real property gains tax
 
 

Return of disposal of chargeable asset

Return of acquisition of chargeable asset

Notification of becoming a Real Property
Company


CKHT 1


CKHT 2


CKHT 19


Within 1 month of date of disposal of asset

Within 1 month of date of acquisition of asset

When company becomes a RPC
   
 
Type of return
Form
Due date
Sales tax
- Submission of tax return


ST 3

Within 28 days after end of each taxable period
Service tax
- Submission of tax return


CP 3

Within 28 days after end of each taxable period
SOCSO
- Submission of remittance form

Form 8A
Within 30 days after month end
EPF
- Schedule of monthly contributions
   together with cheque


Form 8A
Within 15 days after month end

 

 
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