Dormant companies, limited liability partnerships, trust bodies and co-operative societies

  1. Companies, limited liability partnerships, trust bodies and co-operative societies which:
    1. are dormant * are required to furnish the return form (including Form E).
    2. have not commenced operation need not furnish Form CP204.
    3. own shares, real properties, fixed deposits and other similar investments are not considered as dormant.
    4. furnish false information shall be subject to the provisions under section 113 and section 114 of Income Tax Act 1967.

  2. For the purpose of submission via e-Filing, dormant companies, limited liability partnerships, trust bodies and co-operative societies * are required to complete the return form as follows:

    a) Accounting Period Mandatory to fill up this item. Accounting period is as reported in the annual return to Companies Commission of Malaysia (SSM) / registrar bodies.
    b) Basis Period Mandatory to fill up this item.
    c) Business / Partnership Statutory Income Mandatory to fill up these items if either one is completed.
    d) Business Code
    * Note: For the above purpose, ‘dormant’ means:
    • Never commenced operations since the date it was incorporated / established; or
    • Had previously been in operation or carried on business but has now ceased operations or business.

Closing Tax File Permanently

An application can be forwarded in the following circumstances:-

  • Temporary or permanently ceased the operation.
  • Company under liquidation or under court order.

This notification can be forwarded to the HASiL Office where your file is handled.

The application has to be made in writing to the HASiL Office which handles your file.

A company also required to furnish an appeal letter together with a supporting document.

Application To Transfer File

The physical tax file can be transfer to another HASiL Office in the following cicumstances:

  • Your corresponden ce address has changed and the new address is under the administration of a different HASiL Office. However` IRBM will give due consideration before transferring your physical file.
  • Receives an application from the taxpayer to transfer his physical tax file to a HASiL Office that is convenient to him.

The application explaining your reasons has to be made in writing to the HASiL Office where your file is currently being handled.