When audit records arrive late, the delay runs through SSM lodgement, Form C, MITRS and the final tax payment. Here is the order to apply for each extension, with a worked timeline for a 30 June 2026 year end....
A complete guide to LHDN’s MITRS submission under Section 82B. Learn who must file from YA 2025, the required documents, the 30-day deadline, and the penalties for non-compliance....
Having the documents is not the same as being ready. The final part of our MITRS series sets out five questions and a five-minute test to run before Form C is filed....
Section 82B MITRS submissions give LHDN a complete set of financial statements and tax computations at the point of filing. Learn how consistency checks help prevent audit flags....
The audit itself is rarely the bottleneck — it's when the records reach the auditor. One late delivery now risks three deadlines: SSM's MBRS-XBRL lodgement, LHDN's MITRS submission, and the extension-of-time process if you fall behind....
A company dormant since 2019 with no Form C ever filed can still receive a CP270 penalty notice for more than RM10,000. LHDN does not automatically know your company is dormant — silence is treated as non-compliance. Here is what you must do, and in...
Companies can apply for e-Lanjutan Masa on MyTax 14–30 days before the Form C deadline. Route A if SSM has already granted an EOT; Route B if there are no tax arrears. An SSM extension is not the only way to qualify....
From YA 2025, companies and LLPs must submit supporting tax documents through MITRS within 30 days of their Form C filing deadline — under Section 82B of the Income Tax Act 1967. Two details commonly get mixed up: the penalty provision, and the file size...
Starting a new business in Malaysia, registered as a private limited company (Sdn. Bhd.), there is a crucial milestone on your horizon: your first company audit. It can be a smooth and valuable experience for your business with the right preparation. The Role of a Qualified...