Malaysian SME Compliance Calendar 2026

12 deadlines your cosec might miss (and what they cost)

A no-fluff guide for Sdn Bhd founders. Brought to you by Muchen Corp Services.

Free guide · 12 deadlines · 14 pages

Scroll-stopping subline: "Miss one of these and the fine lands before the letter does."

What's Inside: Your 12-Deadline Glance Card

Save this page. Pin it. Screenshot it. Your compliance year at a glance.

Deadlines tied to your Financial Year End (FYE) will vary by company. Most Sdn Bhd owners who incorporated in 2023–2024 have a Dec 31 or Mar 31 FYE — check yours in your SSM profile.

Deadline 01 — CP204: Initial Corporate Tax Estimate

📅 What it is

Your company's best-guess estimate of the tax it expects to owe for the current Year of Assessment — submitted before the year even begins.

📆 When it's due

Before the start of your basis period (your financial year), or within 3 months of commencing operations for newly incorporated companies. For most companies on a calendar year (Jan–Dec), this means submitting CP204 before 31 December of the prior year — or very shortly after you open your doors.

📋 What gets filed

Form CP204, submitted via MyTax (mytax.hasil.gov.my). Payment of estimated tax is then made in monthly instalments throughout the year of assessment.

🎯 Who must file

All companies (Sdn Bhd, Bhd) that are resident and liable to income tax. Two exemption tracks apply:

Track A — Short first period (all companies): If your first basis period is 6 months or less, you are exempt from CP204 for that period under ITA 1967 s.107C(4).

Track B — SME 2-year exemption (newly incorporated Sdn Bhd): Qualifying SMEs are exempt from CP204 for the first 2 years of assessment in which they commence operations — under ITA 1967 s.107C(4A). A "qualifying SME" requires paid-up capital of RM2.5 million or less and must not be controlled by a parent company whose paid-up capital exceeds RM2.5 million. For newly incorporated Sdn Bhd readers, Track B is the more commercially relevant exemption — it gives you two full years of breathing room before CP204 obligations kick in.

💸 Penalty if missed

If CP204 is not submitted, or if the estimate is understated by more than 30% of the actual tax payable, a 10% penalty is imposed on the understated portion — ITA 1967 s.107C(10). Example: if your actual tax bill is RM50,000 and your estimate was below RM35,000 (i.e., more than 30% off), you owe 10% on the gap.

✅ Muchen handles this

We prepare and submit your CP204 in MyTax at least 14 days before the deadline, send you a one-line WhatsApp confirmation when it's filed, and flag any revision windows in months 6 and 9 so you're never caught understated.

Deadline 02 — CP204A: 6-Month Tax Estimate Revision

📅 What it is

A mid-year opportunity to revise your CP204 estimate upward or downward — useful if your business had a big quarter you didn't expect, or if growth stalled.

📆 When it's due

By the last day of your 6th month of the basis period (your financial year). For a Jan–Dec YA, that's 30 June.

📋 What gets filed

Form CP204A (Revision), submitted via MyTax. Adjustments to monthly instalment amounts take effect from the following month.

🎯 Who must file

Any company that has filed CP204 and wants to adjust their estimate. It is optional — but not revising when your numbers have materially changed is how companies end up with a 10% penalty at year-end.

💸 Penalty if missed (or ignored)

There is no standalone penalty for not filing CP204A — but if your final tax payable exceeds your original CP204 estimate by more than 30%, the 10% penalty under ITA 1967 s.107C(10) applies to the shortfall.

✅ Muchen handles this

We review your management accounts in month 6, flag whether a revision is warranted, and file CP204A on your behalf before the deadline — at no extra charge. If you're on our accounting package, we catch this automatically.

Deadline 03 — CP204A: 9-Month Tax Estimate Revision

📅 What it is

A second revision window, closer to year-end — your last real chance to tighten up the estimate before the books close.

📆 When it's due

By the last day of your 9th month of the basis period. For a Jan–Dec YA, that's 30 September.

📋 What gets filed

Form CP204A (second revision), via MyTax.

🎯 Who must file

Any company wishing to revise their CP204 estimate for the second time. Especially important for businesses with Q3 seasonality.

💸 Penalty if missed (or ignored)

Same principle as the 6-month revision: no standalone penalty for not filing, but the 10% shortfall penalty under ITA 1967 s.107C(10) is waiting at year-end if your actual tax exceeds your estimate by more than 30%.

✅ Muchen handles this

We review your Q3 numbers, calculate whether a revision closes the 30% gap, and file before 30 September. You get a WhatsApp confirmation and a note on any remaining tax instalment adjustments.

Deadline 04 — Monthly PCB + EPF + SOCSO + EIS Remittance

📅 What it is

Four separate payroll statutory contributions, all due on the same date every month, for every employee on your payroll — including yourself as a director-employee.

📆 When it's due

The 15th of every calendar month, for the preceding month's payroll.

📋 What gets filed

• PCB (Monthly Tax Deduction): via MyTax e-PCB
• EPF (KWSP): via EPF i-Akaun employer portal
• SOCSO (PERKESO): via EzSOCSO / PERKESO employer portal
• EIS (SIP): via PERKESO employer portal

🎯 Who must file

• PCB: All employers with employees earning above the PCB threshold
• EPF: All employers with employees (including directors receiving salary/fees)
• SOCSO: All employers; employees up to applicable age limit
• EIS: All employers with employees aged 18–60. Contribution rate is 0.4% of wages (split equally: 0.2% employer + 0.2% employee), applicable on wages up to RM6,000 per month (wage ceiling effective 1 October 2024, carried into 2026 unchanged)

💸 Penalty if missed

• PCB late payment: 10% penalty — ITA 1967 s.107
• EPF late payment: EPF Act 1991 s.45 — dividends foregone, potential prosecution; director personally liable under s.59
• SOCSO late payment: SOCSO Act 1969 s.99 — fines up to RM10,000 or imprisonment
• EIS late payment: Employment Insurance System Act 2017 s.52 — similar to SOCSO

✅ Muchen handles this

We prepare your monthly payroll summary, calculate PCB/EPF/SOCSO/EIS, submit all four portals before the 15th, and send you a consolidated payment schedule so you know exactly what's going out and when.

Deadline 05 — Form EA: Employee Tax Statement

📅 What it is

The annual tax statement you hand to every employee showing their gross income, EPF deductions, and PCB deducted for the year.

📆 When it's due

Last day of February, for the preceding year's income. For YA 2025 income: by 28 February 2026.

📋 What gets filed

Form EA is not lodged with LHDN — it's issued directly to employees. You keep a copy for your records.

🎯 Who must file

All employers, for every employee who received any remuneration during the year — including part-timers and directors on salary. ITA 1967 s.83(1A) makes this mandatory.

💸 Penalty if missed

Failure to furnish Form EA is an offence under ITA 1967 s.120 — fine up to RM2,000 or imprisonment up to 6 months, or both.

✅ Muchen handles this

We prepare Form EA for every employee on your payroll, distribute digitally by 15 February (two weeks ahead), and archive copies for your statutory records.

Deadline 06 — Form E: Employer Return

📅 What it is

Your company's annual return to LHDN declaring the total number of employees and the total remuneration paid during the year.

📆 When it's due

• Paper / manual submission: 31 March
• e-Filing (recommended): 30 April

📋 What gets filed

Form E, submitted via MyTax employer portal, accompanied by CP8D (list of employees and income details).

🎯 Who must file

All employers — even if you had zero employees during the year (nil return).

💸 Penalty if missed

Late or non-submission of Form E: offence under ITA 1967 s.120(1)(b) — fine of RM200 to RM20,000, or imprisonment up to 6 months, or both. LHDN's 2026 enforcement posture leans toward fines at the lower end of this range for first-time defaults.

✅ Muchen handles this

We compile your CP8D from payroll records, submit Form E via e-filing before 15 April (buffer against the 30 April deadline), and send you the submission acknowledgement.

Deadline 07 — Form C: Corporate Tax Return

📅 What it is

Your company's annual income tax return — the full declaration of taxable income, allowable deductions, capital allowances, and tax payable for the financial year.

📆 When it's due

7 months after your Financial Year End (FYE).

• FYE 31 December 2025 → Form C due 31 July 2026
• FYE 31 March 2025 → Form C due 31 October 2025
• FYE 30 June 2025 → Form C due 31 January 2026

📋 What gets filed

Form C, submitted via MyTax e-Filing (e-C via MyTax), accompanied by audited financial statements and tax computation.

🎯 Who must file

All resident companies. SME tax rate eligibility (currently 15% on first RM150,000 of chargeable income for qualifying SMEs) is declared and locked in here.

💸 Penalty if missed

Non-filing or late filing: penalty under ITA 1967 s.112 — fine between RM200 and RM20,000 or imprisonment up to 6 months, or both. LHDN may also issue an estimated assessment (Form J) with no deductions for your actual expenses.

✅ Muchen handles this

We prepare your full tax computation from your audited accounts, maximise all eligible deductions and capital allowances, file Form C in MyTax before the 7-month deadline, and reconcile against your CP204 instalments so there are no surprise underpayment charges.

Deadline 08 — Form B: Sole-Proprietor / Partnership Business Income

(For you, not your Sdn Bhd)

📅 What it is

The personal income tax return for individuals with business income — sole proprietors, partners, or founders who also run a side enterprise outside their Sdn Bhd.

📆 When it's due

• Paper / manual: 30 June
• e-Filing: 15 July

📋 What gets filed

Form B, via MyTax personal e-filing.

🎯 Who must file

Any individual who derives business income during the year. If you have rental income, freelance income, or a sole-prop enterprise alongside your Sdn Bhd, Form B is your form.

💸 Penalty if missed

Late filing or non-filing: offence under ITA 1967 s.112 — fine between RM200 and RM20,000, or imprisonment up to 6 months.

✅ Muchen handles this

If you're a sole-prop founder or have mixed income, we handle your personal Form B alongside your company filing — one relationship, both filings.

Deadline 09 — Audited Financial Statements: Circulate to Members

📅 What it is

Your company's annual audited financial statements must be formally presented to members (shareholders) within a set window before being lodged with SSM.

📆 When it's due

Within 6 months of your Financial Year End. CA 2016 s.258. For FYE 31 December 2025: circulate by 30 June 2026.

📋 What gets filed

This is an internal step — circulate AFS to all shareholders via email or registered post. Keep proof of circulation.

🎯 Who must file

All Sdn Bhd companies. Exempt Private Companies (EPCs) may qualify for audit exemption under CA 2016 s.267 and Practice Directive 10/2024 (effective for financial periods commencing on or after 1 January 2025). To qualify for audit exemption in 2026, a private company must meet any 2 of the 3 thresholds across the current and past 2 financial years: (a) revenue not exceeding RM2 million, (b) total assets not exceeding RM2 million, (c) employees at end of period not exceeding 20. Dormant companies remain exempt if they have not conducted business since incorporation.

💸 Penalty if missed

Non-compliance with CA 2016 s.258 (obligation to circulate AFS to members): offence under the Companies Act 2016 — fine not exceeding RM50,000 for the company, plus a continuing fine not exceeding RM500 per day after conviction for every officer in default.

✅ Muchen handles this

We coordinate with your appointed auditor, confirm the AFS is signed off on time, prepare the circulation notice, dispatch it to all shareholders, and document proof of circulation.

Deadline 10 — AFS Lodgment with SSM

📅 What it is

After your audited financial statements have been circulated to members, you have a short window to lodge them formally with SSM.

📆 When it's due

Within 30 days after the date of circulation to members. CA 2016 s.259.

📋 What gets filed

Full AFS package, submitted via SSM MyData (mydata.ssm.com.my) or through a licensed company secretary. SSM lodgment fee: RM50 (statutory fee).

🎯 Who must file

All Sdn Bhd companies, with the same EPC audit exemption caveat as Deadline 9 (PD 10/2024 thresholds apply — see Deadline 09 above).

💸 Penalty if missed

Non-lodgment is an offence under CA 2016 s.259 — fine not exceeding RM50,000 for the company, plus a continuing fine not exceeding RM1,000 per day after conviction for every officer in default.

✅ Muchen handles this

Lodgment is part of our cosec package. We file via SSM MyData within 14 days of receiving the signed AFS — well inside the 30-day window — and store the acknowledgement in your digital company file.

Deadline 11 — Annual Return: SSM

📅 What it is

Your company's annual health-check with SSM — a statutory declaration confirming your registered particulars: directors, shareholders, registered address, share capital, and secretary.

📆 When it's due

Within 30 days of your incorporation anniversary date, every year. CA 2016 s.68. Example: incorporated 14 August 2023 → Annual Return due by 13 September each year.

📋 What gets filed

Annual Return (Section 68 Return), submitted via SSM MyData by your licensed company secretary. Filing fee: currently RM150 for companies with share capital.

🎯 Who must file

All Sdn Bhd companies, every year from the first anniversary of incorporation.

💸 Penalty if missed

Non-filing: compound or prosecution under CA 2016 — fine up to RM50,000 under s.68. SSM has been actively issuing compound notices since February 2024 with an Automatic Reduction Mechanism (early-pay discount) for companies that settle promptly. More seriously: failure to lodge for 3 or more consecutive years may lead to SSM striking off the company under CA 2016 s.68(8) — a more commercially devastating outcome than the fine itself.

✅ Muchen handles this

We maintain a calendar of every client's incorporation anniversary and file the Annual Return at least 14 days before the deadline — without you having to remember it exists.

Deadline 12 — SST Registration + Filing + e-Invoice Rollout

Part A: SST Registration and Bi-Monthly Filing

📅 What it is

Service Tax registration once you cross the revenue threshold, then bi-monthly filing and payment.

📆 When it's due

• Registration trigger: taxable turnover exceeds RM500,000 in any rolling 12-month period; register within 30 days of crossing.
• Filing: bi-monthly via MySST, due by last day of the month following the taxable period.

📋 What gets filed

SST-02 return via MySST (mysst.customs.gov.my). Service Tax rate: currently 8% on most taxable services.

🎯 Who must file

Any business providing taxable services under the Service Tax Regulations 2018. One important nuance on the RM500,000 threshold:

• For a Sdn Bhd: assessed per company. Two Sdn Bhds owned by the same shareholder do not aggregate.
• For a sole proprietor: turnover from all sole proprietorships of the same individual is aggregated, because the "person" under the Service Tax Act 2018 is the individual, not the business registration number. A sole proprietor with two registrations each at RM300,000 is over the threshold and must register.

💸 Penalty if missed

• Late registration: offence under Service Tax Act 2018 s.21 — fine up to RM30,000 or imprisonment up to 2 years, or both.
• Late payment of SST: penalty of 10% on the unpaid amount under s.43.

✅ Muchen handles this

We monitor your revenue trajectory, flag when you're approaching the RM500k threshold with a 60-day advance warning, manage your SST registration, and file SST-02 bi-monthly from our calendar.

Part B: LHDN e-Invoice — 2026 status

Malaysia's mandatory e-invoicing system rolls out in phases by annual turnover band. As at April 2026:

For most SMEs reading this guide (Phase 4 — turnover RM1m to RM5m): e-invoice is legally mandatory from 1 January 2026, BUT IRBM extended the penalty-free relaxation period by another 12 months — no penalties until 31 December 2027. Full enforcement begins 1 January 2028, provided minimum consolidated-invoice rules are met.

Penalty when enforcement starts: offence under ITA 1967 s.120(1)(b) — fine of RM200 to RM20,000, or imprisonment up to 6 months, or both.

Below RM1m turnover? Not yet within the mandatory e-invoice scope — but plan for it.

✅ Muchen handles this: we onboard you to MyInvois-compatible workflow ahead of the 2028 enforcement, validate that your invoicing process is compliant during the relaxation window, and flag any operational changes needed.

Stop juggling 12 deadlines.

Talk to Muchen — we file every one of these for you.

You just read 12 statutory obligations. Some are monthly. Some are anniversary-relative. Some have penalties that land before the reminder letter does.

Most founders manage this with a calendar, a lot of anxiety, and a mild dread of the 15th of every month.

Here's what Muchen does instead:

01. We cap your penalty exposure.

Every deadline in this guide has a named person at Muchen responsible for filing it. We submit ahead of the deadline — not the morning of — and we keep proof of filing in your digital company file.

02. Bilingual, built for Malaysian SMEs.

Our team works in English and Mandarin. Your founders don't need to decode the MyTax portal at 11pm. We translate the obligation into plain language and handle the portal for you.

03. One relationship. All 12 deadlines.

You don't need to manage a cosec, a tax agent, and a payroll vendor separately. Muchen handles cosec, tax, payroll statutory, and accounting under one roof — one point of contact, one monthly update, zero finger-pointing between vendors.

Ready to hand off the compliance calendar?

· Book a free 30-minute consultation

· WhatsApp us — +60 12-895 6188

· Email us — admin@muchencosec.com

This guide was prepared by Muchen Corp Services for informational purposes. Deadlines, thresholds, and penalty figures cited are based on legislation current as at 25 April 2026. Always confirm with your cosec or tax agent before acting.

© 2026 Muchen Corp Services Sdn Bhd. Free to share with a founder who needs it.