Free download · 2026 edition
Malaysian SME Compliance Calendar 2026
12 deadlines your cosec might miss (and what they cost). Free guide for Sdn Bhd founders.
- MAICSA-credentialled
- Bilingual EN / 中文
- Penalty cap on filings
Muchen Corporate Services Sdn. Bhd. · Reg. No. 202501054262 (1655668A)
What's inside
12 statutory deadlines every Malaysian Sdn Bhd faces in 2026 — when each one bites, the form to file, and the penalty if you miss it.
| Form | When | Penalty if missed |
|---|---|---|
| CP204 — Tax estimate | 30 days before basis period starts | 10% surcharge on under-estimate |
| CP204A — Revision (6th month) | By 6th month of basis period | 10% surcharge on under-estimate |
| CP204A — Revision (9th month) | By 9th month of basis period | 10% surcharge on under-estimate |
| PCB / EPF / SOCSO / EIS — Monthly payroll | By 15th of the following month | Late-payment interest + LHDN/KWSP audit risk |
| Form EA — Annual employee statement | Issue to employees by 28 Feb 2026 | RM200–RM20,000 per offence |
| Form E — Employer's annual return | By 31 Mar 2026 (e-Filing) | RM200–RM20,000 per offence |
| Form C — Company income tax return | Within 7 months of FYE (e-Filing) | 10% on tax due, plus prosecution exposure |
| Form B — Sole-prop / partner income tax | By 30 Jun 2026 | 10–15% on tax due |
| AFS — Circulate to members | Within 6 months of FYE | Companies Act s.258 compound |
| AFS — Lodge with SSM (MBRS) | Within 30 days of AGM (or 6 months of FYE if AGM dispensed) | RM500–RM50,000 SSM compound + director liability |
| Annual Return (s.68) | Within 30 days of incorporation anniversary | RM500–RM50,000 SSM compound |
| SST + e-Invoicing | SST: bi-monthly; e-Invoice phased rollout 2026 | Late-fee surcharges + RMCD audit risk |