Who need to register company tax file?

According to LHDN, Registration of company's tax file is the responsibility of the directors who manages a company.

Where a company commenced operations; they need to apply for registration of Tax Identification Number (TIN).

Companies, limited liability partnerships, trust bodies and cooperative societies which are dormant and/or have not commenced business are required to register and furnish Form E with effect from Year of Assessment 2014.

For further reference please refer Return Form (RF) Filing Programme.

 

How to Register Tax File?

From 1 January 2024, application for Tax Identification Number (TIN) registration for Company must be made online through the e-Daftar application at MyTax Portal, https://mytax.hasil.gov.my.

TIN for company (C) is automatically registered for newly incorporated companies (local companies or foreign companies) that have registered online with the Companies Commission of Malaysia (SSM) via MyCoID Portal. 

The documents required are listed below.

Companies are categorized into two parts, the first part which are

a) Private Limited Company
b) Limited Company

The company a and b stated above require the following documents

 

i.	a) Notice of registration of company under section 15 Companies Act 2016; OR
	b) Certificate of incorporation of company under section17 Companies Act 2016 (if available)
ii.	Notification of Change In The Register Of Directors, Managers And Secretaries under section 58 Companies Act 2016

 

The second part of the business category which are:

a) Foreign Company

The following documents are required:

 

i.	Notice of registration of foreign company under section 562 Companies Act 2016
ii.	Particulars Of Change Or Alteration Relating To Foreign Company under subsection 567(1) Companies Act 2016

Should incase your company has not been registered, you can click on this link to register for your Tax identification number.

This will take you to lhdn page as shown below

 

Once the page is displayed, click on e-daftar as marked above and this will display the registration form page as shown below,

1. Fill up the form and click on next or submit to take you to next stage.
2. Provide all relevant details such as the person/entity name and unique reference number (Passport number, company registration number, partnership registration number, etc) of the given person/entity.
3. Enter either the registered phone number or registered email and click on search.
4. Once the person/entity is found, it will either allow Tin registration or if the entity already has a TIN or income tax number, it will show that.
5. Proceed with registration, fill in necessary details, and submit required documents.
6. Complete the TIN registration process.

Once this is completed, a comfirmation email wil be sent to you along with important information.

 

After Registration

You are required to submit e-CP204 within 3 months from the date of commencement of the business.

For new companies, instalments must be paid beginning from the sixth (6) month of the basis period from the commencement of operation.

A company is also required to submit C and R Form within 7 months from the closing date of accounts.

The forms can be downloaded from the website as follows:

Company

Click on forms, Then navigate to Select Return Forms, navigate to Select Company, navigate to Select All and finally Click Search

Non-Company & Non Individual

Forms Then navigate to Selest Return Forms,  navigate to Select Non-Company & Non-Individual ,  navigate to Selest All and finally Click Search