Form C deadline for companies
A Sdn Bhd files Form C within seven months from the day after its financial year end. e-Filing adds one more month, and the balance of tax is due by the same date.
At a glance
LHDNForm C company tax return and balance of tax
- Due
- Within 7 months after the financial year end
- Grace period
- e-Filing: 1 extra month. Dormant companies must still file.
- If late
- Late-filing penalty; unpaid tax goes up 10%
- Official source
- hasil.gov.my
Worked example
For a financial year ending 31 December 2025, Form C is due by 31 July 2026 (Income Tax Act 1967 s.77A(1)). Filed through e-Filing, it is on time until 31 August 2026, and so is payment of any balance of tax.
Dormant companies
A dormant company still files Form C, and Form E as well.
What happens if I'm late
The possible consequences under the Income Tax Act 1967:
- prosecution under s.112(1): a fine of RM200 to RM20,000, up to 6 months' jail, or both; or
- a penalty of up to three times the tax, under s.112(3);
- and tax not paid by the due date is increased by 10% (s.103(3)).
Other deadlines tied to the year end
The same year end drives the CP204 tax estimate (due 30 days before the next basis period) and the financial statements for SSM (6 months after the year end).
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Sources
Not tax advice. MyBizCalendar is a reminder tool, not a tax agent: we explain the published rules and never handle anyone's filing. Check the official source before you rely on a date. Checked against the official sources on 22 September 2026.