Short answer. Most Malaysian company deadlines are tied to your financial year-end, not the calendar year, so build a personal calendar from your year-end date. Add the fixed monthly items for payroll and SST, then the year-end items for accounts, annual return and Form C. Confirm every date against the official 2027 notices before you rely on it.
Axecta provides company secretarial and annual compliance for companies across Malaysia. Talk to our team.
In this article
- How to use this calendar
- Fixed-date items for 2027
- Items that depend on your year-end
- Monthly and quarterly recurring items
- Public holiday and e-filing notes
- Downloadable calendar
- Let Axecta track it for you
- Published rules you can build the calendar on
- A worked example for a 31 December year-end
- Items that change from year to year
- Frequently asked questions
How to use this calendar
This page gives you a framework, not a list of copied dates. Malaysian deadlines depend on your company’s financial year-end, whether you employ staff, and whether you are registered for Sales and Service Tax. Rates, due dates and public holidays also change from year to year, and Budget announcements can alter tax items.
The method is simple:
- Write down your financial year-end date.
- Add the fixed monthly items that apply to you.
- Work out the year-end items by counting forward from your year-end, using the period stated on each official page.
- Check each date on the official source. Record the URL and the date you checked.
- Review the calendar quarterly.
Fixed-date items for 2027
These apply regardless of year-end:
- Public holidays and filing portals. If a due date falls on a weekend or public holiday, check the agency’s rule for whether the deadline moves.
- Budget changes. The Budget announcement can affect tax rates, reliefs, e-invoice phases and levies. Review your obligations after it is tabled and after the resulting law is gazetted.
- Employer annual items. Employer annual returns and statements for the previous year (for example the annual employee remuneration statement to LHDN) fall in the first part of the year. Confirm the dates with LHDN.
- E-invoice milestones. Check the current e-invoice implementation timeline before relying on any date.
Items that depend on your year-end
Need this done for you? Axecta’s company secretarial and annual compliance team can handle this for your company. See the company secretarial and annual compliance service.
Count from your financial year-end:
| Item | Governed by | Counted from |
|---|---|---|
| Financial statements prepared, approved and lodged | Companies Act 2016, SSM | Financial year-end |
| Annual return | Companies Act 2016, SSM | The timing rule SSM sets for the company |
| Audit completion (if required) | Companies Act 2016 | Financial year-end |
| Annual general meeting (if held) | Companies Act, constitution | Financial year-end |
| Form C | Income Tax Act 1967, LHDN | Financial year-end |
| CP204 estimate and revisions | LHDN | Start of the basis period |
| Balance of tax payable | LHDN | Financial year-end |
See Form C filing deadline and CP204 for how each works.
Monthly and quarterly recurring items
- Payroll contributions. EPF to KWSP, SOCSO and EIS to PERKESO, and PCB to LHDN each have monthly payment dates. See the monthly payroll checklist.
- CP204 instalments. Monthly instalments once the estimate is in place.
- SST return. Registered businesses file periodically on the schedule set by the Royal Malaysian Customs Department.
- Bookkeeping close. Month-end reconciliations make the year-end filings easier.
- Quarterly review. Check the registers, estimated tax against actual profit, and any changes in directors or address.
Public holiday and e-filing notes
Online portals can be busy near deadlines, and maintenance windows are sometimes announced. File early. Keep proof of submission, such as the acknowledgement or receipt, in your compliance folder.
Downloadable calendar
Axecta can supply a spreadsheet version of this framework with your year-end filled in. Use it to colour-code SSM, tax, payroll and SST items separately.
Let Axecta track it for you
Many owners find the calendar easy to make and hard to maintain. Axecta’s company secretarial and accounting teams track SSM, LHDN and payroll dates for clients, send reminders ahead of each date and prepare the filings. Ask for the calendar template, or hand the whole task to us.
Published rules you can build the calendar on
These come from official pages. Dates for 2027 still need to be calculated from your own year-end.
| Item | Rule | Source |
|---|---|---|
| Annual return | Lodge within 30 days from the anniversary date (s.68(1)) | SSM dialogue material |
| Form C | Within 7 months after the close of the accounting period | LHDN company page |
| CP204, existing companies | No later than 30 days before the basis period starts | LHDN CP204 |
| CP204, new companies | Within 3 months from the date operations begin (first basis period of at least 6 months) | LHDN CP204 |
| CP204 instalments | Due on the 15th of each month | LHDN CP204 |
| CP204 revisions | In the 6th, 9th or 11th month of the basis period | LHDN CP204 |
LHDN also publishes a yearly return form filing programme as a PDF; see the Return Form Filing Programme page for the 2027 edition when it is released.
A worked example for a 31 December year-end
Using LHDN’s stated rules and placeholder years:
- CP204 for the next basis period: submitted at least 30 days before 1 January, so by 1 December of the previous year.
- Instalments: from the 2nd month of the basis period, due on the 15th.
- Revision windows: months 6, 9 and 11.
- Form C: within 7 months after 31 December.
- Annual return: 30 days from the incorporation anniversary.
Replace these with your own dates and check each against the page cited above.
Items that change from year to year
Rates, relief periods and e-invoice milestones are updated by LHDN and the Ministry of Finance, and payroll contribution tables are updated by KWSP and PERKESO. SST thresholds and rates are on MySST. Review these after each Budget announcement and each agency notice.
Frequently asked questions
What are the compliance deadlines for a company in Malaysia?
They depend on your financial year-end. Typical items are financial statements and annual return with SSM, Form C and estimated tax with LHDN, monthly payroll contributions, and SST returns if you are registered. Confirm each date on the official source.
When is the AGM due?
Private companies are generally not required by the Companies Act 2016 to hold an annual general meeting, but their constitution may require one. Check the Act and your constitution.
When is Form C due?
LHDN sets the Form C deadline by reference to your financial year-end. Look up the current rule on the LHDN website and put the date in your calendar once you know your year-end.
What monthly deadlines apply to employers?
Employers pay EPF, SOCSO, EIS and PCB monthly, each with its own due date set by the relevant agency. Axecta’s payroll service can take these off your hands.
Does CP204 have fixed revision months?
LHDN’s page says the estimate can be revised in the 6th, 9th or 11th month of the basis period, or in all three.
When are CP204 instalments due?
On the 15th of each calendar month, starting from the 2nd month of the basis period for existing companies, according to LHDN.
Where do I find the 2027 return form filing programme?
On LHDN’s Return Form Filing Programme page, once published.
Want reminders handled for you?
Axecta Management Services is a full-suite accounting, company secretarial and consulting firm in Kuala Lumpur, serving companies from SMEs to MNCs.
Ask Axecta to manage your calendar
Keep reading
- Sdn Bhd Compliance Checklist in Malaysia
- Form C Filing Deadline and Common Mistakes
- Monthly Payroll Processing Checklist
- SST Registration Threshold in Malaysia: The Limits, the 12-Month Test and What to Do
- How to File an SST Return on MySST (Form SST-02): Deadlines, Steps and Payment
- When Is Corporate Tax Payable in Malaysia?
- CP204 Estimated Tax: How It Works
- What Happens If a Company Fails to Submit Its Annual Return?
- Corporate Compliance Requirements: the full guide
Official sources to check
- SSM
- LHDN
- KWSP
- PERKESO
- Royal Malaysian Customs Department
- Budget 2027 announcements
This article is general information and not legal, tax or accounting advice for your company. Rates, thresholds, deadlines and procedures change, so confirm current requirements with the sources above or with Axecta.