Does a Sdn Bhd pay tax if it makes no profit?
No tax is payable without chargeable income — but Form C must still be filed every year, profit or loss, active or dormant. Losses properly filed can generally be carried forward against future business income (time limits apply), which is itself a reason to file cleanly in loss-making years rather than ignore the obligation.
Statutory figures: Income Tax Act 1967
Also asked as: loss making company tax; dormant company tax filing; rugi kena bayar cukai ke; no income still file form c.
Key facts
- Form C mandatory yearly regardless of result
- Filed losses carry forward (with time limits)