{"id":20708,"date":"2026-05-18T22:06:05","date_gmt":"2026-05-18T14:06:05","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=20708"},"modified":"2026-06-25T16:03:42","modified_gmt":"2026-06-25T08:03:42","slug":"lain-lain-situasi","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/","title":{"rendered":"Other Situation"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"20708\" class=\"elementor elementor-20708\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e8f6982 e-flex e-con-boxed e-con e-parent\" data-id=\"6e8f6982\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3cd579b e-con-full e-flex e-con e-child\" data-id=\"3cd579b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c2ec5e0 elementor-widget elementor-widget-template\" data-id=\"7c2ec5e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"20760\" class=\"elementor elementor-20760\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2ff5b4 e-flex e-con-boxed e-con e-parent\" data-id=\"d2ff5b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81a0051 elementor-widget elementor-widget-heading\" data-id=\"81a0051\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-024dcb5 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"024dcb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\" tabindex=\"-1\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\" tabindex=\"-1\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\" tabindex=\"-1\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\" tabindex=\"-1\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\" tabindex=\"-1\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\" tabindex=\"-1\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\" tabindex=\"-1\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\" tabindex=\"-1\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-71901cb e-con-full e-flex e-con e-child\" data-id=\"71901cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b18ce98 elementor-widget elementor-widget-heading\" data-id=\"4b18ce98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Other Situation<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4627bf65 e-con-full e-flex e-con e-child\" data-id=\"4627bf65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f33309c elementor-widget elementor-widget-text-editor\" data-id=\"6f33309c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Dormant companies, limited liability partnerships, trust bodies and co-operative societies<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40ff2065 e-con-full e-flex e-con e-child\" data-id=\"40ff2065\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d1bd13e custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"4d1bd13e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1290\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1290\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Furnishing of return form by dormant companies, limited liability partnerships, trust bodies and co-operative societies <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1290\" class=\"elementor-element elementor-element-68a8d210 e-con-full e-flex e-con e-child\" data-id=\"68a8d210\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f58d400 elementor-widget elementor-widget-text-editor\" data-id=\"f58d400\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Companies, limited liability partnerships, trust bodies and co-operative societies which:\u00a0<ul><li>are dormant * are required to furnish the return form (including Form E).<\/li><li>have not commenced operation need not furnish Form CP204.<\/li><li>own shares, real properties, fixed deposits and other similar investments are not considered as dormant.<\/li><li>furnish false information shall be subject to the provisions under section 113 and section 114 of Income Tax Act 1967.<\/li><\/ul><\/li><li>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:<ol><li><strong>Accounting Period<br \/><\/strong>Mandatory to fill up this item. Accounting period is as reported in the annual return to Companies Commission of Malaysia (SSM) \/ registrar bodies.<strong><br \/><\/strong><\/li><li><strong>Basis Period<br \/><\/strong>Mandatory to fill up this item.<strong><br \/><\/strong><\/li><li><strong>Business \/ Partnership Statutory Income<\/strong><br \/>Mandatory to fill up these items if either one is completed.<\/li><li><strong> Business Code<br \/><\/strong>Mandatory to fill up these items if either one is completed.<br \/><br \/><strong>* Note:<\/strong> For the above purpose, <strong>\u2018dormant\u2019<\/strong> means:<br \/>Never commenced operations since the date it was incorporated \/ established; or<br \/>Had previously been in operation or carried on business but has now ceased operations or business.<strong><br \/><br \/><\/strong><\/li><\/ol><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6700ad elementor-widget elementor-widget-text-editor\" data-id=\"c6700ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Closing Tax File Permanently<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b91d65 e-con-full e-flex e-con e-child\" data-id=\"4b91d65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa0cd1 elementor-widget elementor-widget-html\" data-id=\"6aa0cd1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-832c2fa custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"832c2fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1370\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1370\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Circumstances When Tax File Can Be Closed <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1370\" class=\"elementor-element elementor-element-4e85196 e-con-full e-flex e-con e-child\" data-id=\"4e85196\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e00f978 elementor-widget elementor-widget-text-editor\" data-id=\"e00f978\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p align=\"justify\">An application can be forwarded in the following circumstances:-<\/p><ul><li>Temporary or permanently ceased the operation.<\/li><li>Company under liquidation or under court order.<\/li><li>This notification can be forwarded to the HASiL Office where your file is handled.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1371\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1371\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How to apply? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1371\" class=\"elementor-element elementor-element-c463621 e-con-full e-flex e-con e-child\" data-id=\"c463621\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4576984 elementor-widget elementor-widget-text-editor\" data-id=\"4576984\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The application has to be made in writing to the HASiL Office which handles your file.<\/p><p>Supporting documents must be attached together with the application.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e082e7 elementor-widget elementor-widget-text-editor\" data-id=\"2e082e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Application To Transfer File<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-affa485 e-con-full e-flex e-con e-child\" data-id=\"affa485\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e2c11f elementor-widget elementor-widget-html\" data-id=\"1e2c11f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-998c45a custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"998c45a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1610\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1610\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Circumstances When Tax File Can Be Transferred <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1610\" class=\"elementor-element elementor-element-9cb8644 e-con-full e-flex e-con e-child\" data-id=\"9cb8644\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-794d778 elementor-widget elementor-widget-text-editor\" data-id=\"794d778\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The physical tax file can be transfer to another HASiL Office in the following cicumstances:<\/p><ul><li>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.<\/li><li>Receives an application from the taxpayer to transfer his physical tax file to a HASiL Office that is convenient to him.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1611\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1611\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How To Transfer Tax File <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1611\" class=\"elementor-element elementor-element-64a53b2 e-flex e-con-boxed e-con e-child\" data-id=\"64a53b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8a1ce7 elementor-widget elementor-widget-text-editor\" data-id=\"b8a1ce7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The application explaining your reasons has to be made in writing to the HASiL Office where your file is currently being handled.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Lain &#8211; lain situasi Syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang dorman Pengemukaan borang nyata oleh syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang dorman Syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang:\u00a0 dorman * hendaklah mengemukakan borang nyata (termasuk Borang E). belum memulakan operasi tidak perlu mengemukakan Borang CP204. memiliki [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":20660,"menu_order":13,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-20708","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Lain &#8211; lain situasi Syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang dorman Pengemukaan borang nyata oleh syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang dorman Syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang:\u00a0 dorman * hendaklah mengemukakan borang nyata (termasuk Borang E). belum memulakan operasi tidak perlu mengemukakan Borang CP204. memiliki [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/portal-editor.hasil.gov.my\/syarikat\/lain-lain-situasi\/\" \/>\n<meta property=\"og:site_name\" content=\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HASiLMalaysia\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-25T08:03:42+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@HASiLMalaysia\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/lain-lain-situasi\\\/\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/lain-lain-situasi\\\/\",\"name\":\"Lembaga Hasil Dalam Negeri Malaysia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\"},\"datePublished\":\"2026-05-18T14:06:05+00:00\",\"dateModified\":\"2026-06-25T08:03:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/lain-lain-situasi\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/lain-lain-situasi\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/lain-lain-situasi\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Syarikat\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Lain-lain situasi\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"contentUrl\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"width\":250,\"height\":177,\"caption\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\"},\"image\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/HASiLMalaysia\",\"https:\\\/\\\/x.com\\\/HASiLMalaysia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Inland Revenue Board of Malaysia","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_GB","og_type":"article","og_title":"Lembaga Hasil Dalam Negeri Malaysia","og_description":"Lain &#8211; 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