Withholding Tax (WHT)
What Is Withholding Tax?
Withholding Tax (WHT) is a tax deducted and paid to Lembaga Hasil Dalam Negeri (LHDN) when a Malaysian company makes certain payments to non-residents.
This commonly …
Beneficial Ownership (BO)
What Is Beneficial Ownership?
Beneficial Ownership (BO) refers to the individual who ultimately owns or controls a company, whether directly or indirectly.
Under the Companies Act 2016, companies in Malaysia …
PCB (Potongan Cukai Bulanan)
What Is PCB?
PCB, also known as Potongan Cukai Bulanan or Monthly Tax Deduction (MTD), is a monthly tax deduction made by employers from an employee’s salary on behalf of …
SST Registration
What Is SST Registration?
Sales and Service Tax (SST) registration is a mandatory requirement for businesses in Malaysia that meet the taxable threshold set by the Royal Malaysian Customs Department …
Financial Statements / Audited Financial Statements (AFS)
What Are Financial Statements?
Financial Statements are official financial records that show the financial position and performance of a company.
They are typically prepared annually and may include:
- Statement of
Form E (Employer’s Return)
What Is Form E?
Form E is a mandatory annual submission to Lembaga Hasil Dalam Negeri (LHDN) by employers in Malaysia.
It reports employee income information, salary payments, benefits, and …
CP204 (Estimate of Tax Payable)
What Is CP204?
CP204 is a mandatory tax estimate submission to Lembaga Hasil Dalam Negeri (LHDN) for companies in Malaysia.
It informs LHDN of the estimated tax payable for the …
Annual Return (AR)
What Is an Annual Return?
An Annual Return (AR) is a mandatory submission to SSM that updates your company’s latest information, including:
- Directors
- Shareholders
- Registered address
- Business activities
- Company secretary
Can a Dormant Company Ignore Company Secretary Requirements in Malaysia?
Many business owners assume that once a company becomes dormant, most compliance obligations no longer apply. Since the business is no longer actively operating, it is common for directors to …
