When is my company's first tax filing due?
Form C is due within seven months of your financial year end — a December year end files by the following July. Tax estimates (CP204) are generally due 30 days before a basis year begins, though new SMEs are exempt for their first two years of assessment.
Statutory figures: Income Tax Act 1967 LHDN CP204 rules
Also asked as: form c deadline; first year tax filing sdn bhd; estimate CP204 new company; company tax deadline malaysia.
These dates interlock with your accounts and (if applicable) audit timeline — one reason the year-end month is chosen deliberately at incorporation, not left to default.
Key facts
- Form C: FYE + 7 months
- CP204: new SMEs exempt first 2 YAs
- First FYE within 18 months of incorporation