Introduction 

For Malaysian businesses, particularly Sdn Bhd companies, statutory compliance is a cornerstone of legal and operational integrity. Annual submission deadlines are not mere formalities—they form the backbone of a company’s credibility and financial health. Missing these crucial deadlines can lead to a slew of penalties, tarnished reputation, and potential operational disruptions. 

This blog serves as a detailed roadmap for understanding the statutory compliance landscape in 2025. From essential deadlines like LHDN e-filing to CP204 forms and CP58 submissions, we’ve got you covered with all the required information. By staying compliant, you can fulfill your tax obligations. Additionally, we’ll offer practical tips and explore how partnering with professionals and experts like Grof Malaysia can simplify compliance, allowing you to concentrate on growing your business. In this context, seeking professional assistance is vital for navigating the complexities of tax regulations. 

TL;DR: Your Quick Guide to Sdn Bhd Submission Deadlines in 2025 

Staying compliant with statutory deadlines is critical for Sdn Bhd companies in Malaysia. Here’s what you need to know at a glance: 

• Annual Returns: File within 30 days of your incorporation anniversary. 

• Financial Statements: Circulate within six months of the financial year-end and lodge within 30 days after circulation. 

• Corporate Tax: 

• Form C: Submit within seven months of your financial year-end. 

• CP204 Form: File within three months of incorporation (new companies) or 30 days before the new basis period (existing companies). 

• Form CP58: Due by 31 March 2025 to report incentives provided to agents and distributors. 

• Employee-Related Tax: 

• Form E: Submit by 31 March 2025. This form reports employee wages, allowances, and deductions for the previous year. 

• Form EA: Provide to each employee by 28 February 2025. This form summarizes an employee’s earnings and tax deductions for the previous year. 

• Form PCB2: This form is used to claim tax deductions for employees who are eligible. It should be submitted to LHDN with Form E. 

• Consequences: Missing deadlines can lead to fines, legal risks, and reputational damage. 

Pro Tip 

Avoid penalties by setting up a compliance calendar, automating processes, and outsourcing tasks to experts like Grof Malaysia. 

Stay on top of your submissions to keep your business running smoothly in 2025! 

Understanding Statutory Submission Requirements 

What Are Statutory Submissions? 

Statutory submissions refer to the various reports and filings that businesses, including limited liability partnerships (LLP), are legally required to submit to government bodies, including the Suruhanjaya Syarikat Malaysia (SSM) and Lembaga Hasil Dalam Negeri Malaysia (LHDN) as per the Income Tax Act (ITA). These include annual returns, financial statements, and various tax forms such as the CP204 form and Form E. These filings help address potential administrative issues and ensure that companies operate transparently, maintain accurate records, and pay their taxes appropriately. They range from annual returns and audited financial statements to detailed tax declarations. 

Why Compliance Matters 

Compliance with submission deadlines is not optional; it is a cornerstone of sound business management. Failure to comply with key deadlines can result in financial penalties, legal actions, and even disruptions to business operations such as online banking delays. Furthermore, timely submissions within the prescribed timeframe demonstrate professionalism and reliability, both of which are essential for building stakeholder trust. 

Malaysian authorities are stringent about enforcing submission requirements, making it crucial for businesses to stay on top of their obligations. For example, missing the LHDN e-filing deadline can lead to significant penalties and attract undue attention from regulators, especially if important documents are not submitted in a timely manner. 

Here’s why compliance is non-negotiable: 

1. Avoidance of Financial Penalties: Missing deadlines can result in hefty fines, interest charges, or both, which can strain cash flow. 
2. Preservation of Business Reputation: Non-compliance signals poor management practices, potentially damaging relationships with stakeholders, partners, and investors. 
3. Operational Continuity: Failing to file critical documents can lead to audits or investigations, disrupting your business operations. 

Key Authorities Involved 

Statutory compliance for Sdn Bhd companies involves submissions to the following authorities: 

1. Suruhanjaya Syarikat Malaysia (SSM): Handles corporate filings, including annual returns, director changes, and financial statements. 
2. Inland Revenue Board of Malaysia (LHDN): Oversees income tax filings, CP204 submissions, and incentive declarations such as CP58. 

By understanding what each authority requires, businesses can streamline their compliance processes. 

Annual Return Submission 

The annual return is a crucial document that provides a snapshot of your company’s current status. Here’s what you need to know about annual return submissions, particularly regarding the start of the basis period: 

Deadline: You must submit your annual return to the SSM within 30 days of your company’s incorporation anniversary. So, if your company was incorporated on January 1st, 2024, the deadline for your 2025 annual return submission would be January 30th, 2025. 

Key Details: 

The annual return requires you to furnish various details about your company, including: 

• Company name and registered address 

• Details of directors, shareholders, and company secretary 

• Paid-up capital information 

• Any changes made to the company structure or information throughout the year 

It’s crucial to ensure this information is accurate, complete, and submitted on time to avoid any potential complications. 

Financial Statements and Reports 

Financial statements and reports are essential documents that provide insights into your company’s financial health and performance. Maintaining organized financial records will help ensure accuracy in these statements. The deadlines for submitting these documents depend on the type of company you operate: 

Private Companies 

• Circulation: You must circulate the financial statements and reports to your company members within six months of your financial year-end. 

• Lodgement: Once circulated, you have 30 days to lodge the documents with the SSM. 

Public Companies 

• Circulation: Public companies must circulate the financial statements and reports before holding their Annual General Meeting (AGM). 

• Lodgement: After the AGM, you have 30 days to lodge the documents with the SSM. 

Key Details: 

The specific documents required for submission can vary depending on your company’s size and complexity. However, some common documents include: 

• Audited financial statements 

• Directors’ report 

• Auditor’s report 

It’s important to ensure these documents comply with the Companies Act 2016 to avoid any issues with the SSM. 

Corporate Income Tax Deadlines 

Corporate income tax is a crucial revenue source for the Malaysian government, and Sdn Bhd companies are obligated to file tax returns and make estimated tax payments related to any tax due. Here’s a breakdown of the relevant deadlines: 

Tax Return Submission (Form C)

Every Sdn Bhd company must file their corporate income tax return using Form C with the LHDN. The deadline for submission is within seven months of your company’s financial year-end. For instance, if your company’s financial year ends on December 31st, 2024, the deadline for filing your 2025 tax return would be July 31st, 2025 (seven months after December 31st, 2024). In addition, companies may consider their monthly tax deduction obligations when preparing for tax return submissions. 

Estimated Tax Payable (Form CP204)

• New Companies: If your company is newly incorporated, you must submit an estimated tax payable form (Form CP204) within three months of your incorporation date. This helps the LHDN estimate your tax liability for the first year of operation. 

• Existing Companies: Existing companies need to submit Form CP204 within 30 days before the start of their basis period. The basis period usually aligns with the company’s financial year. 

Details: Accurate tax reporting and estimation are crucial to avoid underpayment or overpayment of taxes. Incorrect submissions can lead to penalties and interest charges. 

Employee-Related Tax Submissions 

Accurate and timely submission of employee-related tax forms is crucial to ensure compliance with LHDN regulations and avoid penalties. Here’s a breakdown of the key forms and their deadlines: 

Form E

Deadline: Submit by 31 March 2025. 

Key Details: This form is used to report employee wages, allowances, bonuses, and deductions for the previous year. It includes information such as: 

• Employee’s income details (salary, allowances, etc.) 
• Deductions made (EPF, SOCSO, EIS) 
• Tax withheld (PCB) 

 

Form EA

Deadline: Provide to each employee by 28 February 2025. 

Key Details: This form summarizes an employee’s earnings and tax deductions for the previous year. It serves as an official record for employees to file their individual income tax returns. It includes: 

• Gross salary and benefits 
• Deductions (EPF, SOCSO, EIS) 
• Tax deducted (PCB) 

Form PCB2

Deadline: Submit to LHDN with Form E by 31 March 2025. 

Key Details: This form is used to claim tax deductions for employees who are eligible. It allows employers to adjust the tax deductions made throughout the year based on employees’ declared deductions. 

Additional Reporting Deadlines 

Apart from the core submissions discussed above, there are other additional reporting requirements that you need to be aware of: 

Form CP58

Form CP58 is required only for companies that provide a revised estimate of tax annual incentives exceeding RM5,000 to their vendors, agents, or distributors. Similar to Form EA, it does not need to be submitted to LHDN. Instead, it must be issued directly to the respective recipient for their records. The deadline for submitting Form CP58 for the year assessed 2024 is March 31st, 2025, which is also the deadline for submissions based on the estimates provided in the immediately preceding year of assessment. 

Other Regulatory Submissions: 

Depending on your industry and specific business activities, there may be additional regulatory submissions required. For instance, if your business is involved in the supply of taxable goods and services, you may need to comply with the Goods and Services Tax (GST) or Sales and Services Tax (SST) regulations. 

Consequences of Missing Deadlines 

Missing submission deadlines can have severe consequences for your company. Here are some of the potential penalties and risks: 

Fines and Penalties 

• Late submission penalties: The relevant authorities may impose fines for late submissions. 

• Interest charges: You may be liable to pay interest on unpaid taxes or late payments. 

• Legal action: In severe cases, the authorities may take legal action against your company. 

Legal and Reputational Risks 

• Non-compliance with statutory requirements can damage your company’s reputation and credibility. 

• It may lead to legal disputes and potential litigation. 

• Your business operations may face disruptions and difficulties due to legal issues. 

Examples: 

• Late Annual Return Submission: Failing to submit your annual return on time can result in fines imposed by the SSM. 

• Non-Filing of Tax Returns: Not filing your tax returns can lead to penalties and interest charges from the LHDN. 

 

Tips for Staying Compliant 

To ensure staying compliant with income tax regulations and to avoid the consequences of missing deadlines, consider implementing the following tips: 

Set Up a Compliance Calendar 

• Create a comprehensive calendar to track all important deadlines such as the LHDN e-filing deadline and CP204 due date. 

• Use a digital calendar or a dedicated compliance management software to organize and manage your deadlines effectively. 

• Set reminders to ensure timely submission of documents. 

Automate Processes 

• Utilize accounting software and other digital tools to automate routine tasks and streamline your workflow. 

• This can help reduce errors, save time, and improve efficiency in managing your compliance obligations. 

Engage Professionals 

• Consider hiring a professional accountant or corporate secretary to handle your statutory submissions. 

• They have the expertise and knowledge to ensure accurate and timely compliance. 

• Outsourcing these tasks can free up your time to focus on other core business activities. 

 

How Grof Malaysia Can Help 

Grof Malaysia offers a comprehensive range of services to help you stay compliant with all your statutory obligations. Our services include: 

• Tax planning and advisory services 

• Submission management and filing services 

• Corporate secretarial services 

• Regulatory compliance advisory 

Why Choose Grof Malaysia? 

• Expertise: Our team of experienced professionals is well-versed in Malaysian corporate laws and regulations. 

• Tailored Solutions: We provide customized solutions to meet your specific business needs. 

• Peace of Mind: By entrusting your statutory compliance to us, you can focus on running your business with peace of mind. 

Learn more about how we can assist your business or contact us today to get started. 

Conclusion 

Staying compliant with annual submission deadlines is essential for every Sdn Bhd company in Malaysia. By understanding the key requirements, setting up a compliance calendar, automating processes, and engaging with professionals like Grof Malaysia, you can effectively manage your statutory obligations and avoid potential penalties and risks. 

Remember, timely and accurate submissions are crucial for maintaining a strong corporate reputation and ensuring the long-term sustainability of your business.