Company tax return Form C and tax computation

We turn your accounts into a tax computation, claim capital allowances and incentives, apply the SME rates if you qualify, e-file Form C and give you the balance payable or refund position.

MYR 1,200Yearly

For: Resident Sdn Bhd and Berhad companies, including SMEs on the 15% and 17% bands and dormant companies, filing for each year of assessment.

What we need from you

Audited or unaudited financial statements
Starting point for the computation
Fixed asset register and additions
Capital allowances
Paid-up capital and gross income
SME rate eligibility
Shareholding structure
SME test excludes some foreign-owned or group cases
CP204 instalments paid
Credit against tax payable
Withholding tax paid on foreign payments
Deduction allowed only if WHT paid (s39)
Incentive approvals, if any
Reinvestment or other allowances

What we discuss

Does the company meet the SME tests for this YA?
15% on first RM150,000 and 17% to RM600,000
Any payments to non-residents without WHT?
Expense may be disallowed
Entertainment, donations and private use items
Non-deductible or restricted items
Losses brought forward
Time limits on carry-forward
Budget 2027 proposals
Proposed 14% and 16% SME rates from YA 2027 are not yet law; plan, do not apply

What we file

Prepare tax computation and capital allowance schedule
SME example: chargeable income RM400,000: 15% x 150,000 = 22,500 plus 17% x 250,000 = 42,500; total RM65,000
e-File Form C
Pay balance of tax
10% increase if paid late (s103)

What you get

Tax computation and Form C acknowledgement
Tax payable or refund note
Next-year CP204 recommendation

The law

Sec 77A, Income Tax Act 1967: Companies and LLPs furnish a return within 7 months after the accounting period ends Source
Para 2A, Part I, Schedule 1, Income Tax Act 1967: SME rates: 15% on first RM150,000 and 17% on RM150,001 to RM600,000 of chargeable income Source
Sec 112, Income Tax Act 1967: Penalty for failure to furnish a return; LHDN may impose a penalty in lieu of prosecution Source
Sec 103, Income Tax Act 1967: Tax not paid by the due date is increased by a 10% penalty Source
Sec 153, Income Tax Act 1967: Only approved tax agents may prepare returns and act for taxpayers for a fee Source

Questions people ask

Online payment in MYR is not open yet. Send us a message and an adviser for Malaysia confirms the scope and the fee before any work starts.