Upcoming Malaysia Tax Filing Deadlines for the Year of Assessment (“YA”) 2023

Due Date	Return Form/Information	Taxpayer Categories
15 May 2024	e-BE (resident individuals) e-M (non-resident individuals)	Resident/non-resident individuals who do not carry on business
31 May 2024	e-E	Employer return
30 June 2024 (Note 1)	e-B	Resident/non-resident individuals who carry on business
31 July 2024 (Note 2)	e-C	Taxpayers (Private Limited Companies/Foreign Branch) with financial year end as of 31 December
31 July 2024 (Note 2)	Contemporaneous Transfer Pricing (TP) documentation report	Taxpayers with financial year end as of 31 December who have related party transactions

Note 1:

There is a 15-days automatic grace period granted up to 15 July 2024 for submissions done electronically.

Note 2:

There is a 1-month automatic grace period granted up to 30 August 2024 (in view that 31 August 2024 is a public holiday in Malaysia) for submissions done electronically.

Key takeaway for taxpayers:

Individuals, business owners, company directors and employers should take note of the above tax filing deadlines and make sure to file the tax return before the due date.

For TP, it is also important to take note that starting YA 2023, the contemporaneous TP documentation report needs to be completed and dated prior to the due date of the corporate income tax return filing. However, the report only needs to be submitted to the Inland Revenue Board of Malaysia within 14 days upon request.

If you need any clarification or assistance, please do not hesitate to contact us.

From The Newsletter

Newsflash Malaysia

Contact

Contact Person Picture

Chiu Yen Lim

Manager

+60 3227 6275 5

Send inquiry

How We Can Help

Rödl & Partner in Malaysia