# When is my company's first tax filing due? — RCS
URL: https://robocompanysecretary.com/answers/first-tax-filing-due/

## When is my company's first tax filing due?

Last updated: 14 October 2026 Answer from Robo Company Secretary How we write answers

A company's Form C is generally due seven months after the accounting period closes. CP204 estimates have a separate timetable: existing businesses generally file at least 30 days before the basis period starts; new businesses follow commencement rules. A new company should check exemption eligibility rather than assume two years without estimates.

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Sources: Income Tax Act 1967 LHDN CP204 guidelines Companies Act 2016 s.248

Also asked as: form c deadline; first year tax filing sdn bhd; estimate CP204 new company; company tax deadline malaysia.

Coordinate the tax calendar with the accountant and secretary. Under section 248, the first financial statements must be prepared within 18 months of incorporation; that is not permission to choose an 18-month year end and only start preparing accounts afterwards.

### Key facts

- Form C: generally seven months after accounting-period end
- CP204: check commencement rules and any qualifying exemption
- First financial statements: prepare within 18 months

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### Related questions

- What financial year end should my company choose?
- What is CP204 and when must I file it?
- Does my company need an audit?

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