("ITA 1967" OR "THE ACT")
1967年《所得税法》
（“ITA 1967”或“该法案”）
CP204预报税
COMPANIES WITH EXISTING OPERATIONS
现有业务的公司
The tax estimate has to be submitted electronically via Form e-CP204 at least 30 days before the beginning of each financial year (basis period).
For example, the tax estimate for YA 2024 (say 1 January to 31 Dec 2024) has to be submitted by 1 December 2023. Notwithstanding this, we encourage early submission by Nov 30 to avoid undesired consequences of delay in meeting such statutory deadline.
税务预估必须在每个财政年度(基期)开始前至少30天通过e-CP204表格以电子方式提交。
例如，2024年课税年(比如2024年1月1日至12月31日)的税收估计必须在2023年12月1日之前提交。尽管如此，我们还是鼓励尽早提交截止日期为11月30日，以避免延误法定截止日期而产生的不良后果。
COMPANIES WHO NEWLY COMMENCED OPERATIONS
新开始营运的公司
Under section 107C(4)(a) of the ITA 1967, companies and limited liability partnerships ("LLPs") that have just commenced operations are required to submit a tax estimate within three (3) months from the date of commencement of operations (when the company's first financial period/basis period is 6 months or longer)
根据1967年ITA第107C(4)(a)条，刚刚开始运营的公司和有限责任合伙企业(“llp”)必须自运营开始之日起三（3）个月内（当公司的第一个财务期/基期为6月或更长时间）。
Exception for SME companies:
中小企业例外:
Notwithstanding the above, a resident company incorporated in Malaysia with a paid-up ordinary share capital ("PUC") of RM2.5 million and below at the beginning of
the basis period (SME) is not required to make any payment of monthly tax instalments for the first two (2) years of assessment, provided it maintains its PUC at RM2.5 million and below for that first two YAs.
上述规定基础之上，一家在马来西亚注册成立的居民公司，其注册资本为（“PUC”）在为250万令吉及以下，评税基期（SME）在前两（2）年的纳税期内无需每月缴纳任何税款。不过需要满足其PUC两年内，收入保持在RM2.5以下。
This exception however, does not apply to a resident company who is part of a Group, where there is a >50% related company in the Group which has a PUC > RM2.5million.
然而，这一例外不适用于作为集团一部分的居民公司，如果该集团中有>50%的关联公司，其PUC超过250万令吉。
特别提示
关于企业营收所得部分
Full tax payment has to be made at the point of submission of the income tax return i.e. not later than seven months from the end of the company’s financial period.
全额税款必须在提交所得税申报表时缴纳，即不迟于公司财务期结束后的七个月。
MINIMUM AMOUNT OF TAX ESTIMATE (FOR COMPANIES WITH EXISTING OPERATIONS)
最低预估税额(适用于已有业务的公司)
Subsection 107C (3) of the ITA provides that the minimum amount of tax estimate for a year of assessment shall not less than 85% of the revised or original tax estimate
for the immediate preceding year of assessment.
《所得税法》第107C（3）规定，一个课税年度的最低税收估算额不得低于前一课税年度的修订或原始税收估算额的85%。
A penalty for under-estimation of tax apply when the original or revised tax estimate for a YA is below 70% of the final tax payable. The formula for calculating the penalty
or amount of tax increase from such under-estimation is as follows:
当课税年的原始或修订的税收估计低于最终应纳税额的70%时，将处以低估税罚款。计算罚款的公式或者因低估而增加的税额如下:
AMOUNT OF TAX TO BE INCREASED = [ ( AT - ET ) - ( 30% x AT ) ] x 10%
· where: AT: actual tax payable
· ET: revised estimated tax payable or original estimated tax payable (if no revised estimate furnished)
增加的税额=[(所得税)- (30% ×所得税)]× 10%
· 其中:AT:实际应纳税额
· ET:经修订的应纳税额估算或原应纳税额估算(如未提供经修订的估算)
REVISION OF TAX ESTIMATE (FORM CP204A)
税收估算修订（CP204A表）
Companies and LLPs are allowed to amend the tax estimates payable by submitting Form e-CP204A to avoid the under-estimation penalty in (C). Such revision can be made in the 6th and/or 9th month of the financial year.
公司和有限责任合伙公司可以通过提交表格e-CP204A来修改应付税款估计，以避免(C)项中的低估罚款。此类修订可以在财政年度的第6和/或第9个月进行。