| 2006 Important Income Tax Filing
Datelines |
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| 2006 Other Important
Income Tax Filing Datelines |
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2006 Important Income Tax Filing Datelines
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| Type of return
|
Form
|
Due date
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| Income tax return(YA 2006) |
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All taxpayers
- notification of change of address
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No prescribed form
|
Within 3 months of change
|
Individuals
- submission of income tax return
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Resident
Non-resident |
Form B or BE
Form M
|
By 30 April/June
2006
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|
Partnership |
Form P
|
As above
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| Type of return
|
Form
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Due date
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| Income tax return(YA 2006) |
|
|
Company
|
|
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| -Income tax return |
Form C
|
Within 7 months from the date following the close of its
accounting period
|
| -submission of Section 108 statement |
Form R
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| Type of return
|
Form
|
Due date
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| Employer |
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- return of remuneration by an employer
|
Form E
|
31 March 2006
|
- monthly tax deduction by
employer under Scheduler Tax
Deduction Scheme (PCB)
|
CP39
|
Within 10 days after month end
|
| - notification of employee's commencement of employment |
Form CP22
|
Within one month of commencement of employment
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| Type of return
|
Form
|
Due date
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| Tax estimates & revisions |
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|
All companies (including companies with nil estimates )
are required to furnish the IRB with an estimate of tax payable
|
|
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- new companies
|
CP204
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Within 3 months from date of commencement of operations
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| - existing |
CP204
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Not later than 30 days before the beginning of the basis period
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| Submission of revised estimate of tax payable |
CP204A
|
In the 6th & 9th month of the basis period
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2006 Other Important Income Tax Filing
Datelines
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| Type of return
|
Form
|
Due date
|
| Withholding tax |
|
|
Tax withheld on amounts paid or credited to
non-residents
- Royalty / Interest
- Contract payments
- Technical & management fees,rental of
moveable properties
|
CP37
CP37A
CP37D
|
Within one month of paying or crediting the non-resident,
whichever is earlier.
|
Interest payments
|
CP37C
|
Bi-annual
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| Real property gains tax |
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|
Return of disposal of chargeable asset
Return of acquisition of chargeable asset
Notification of becoming a Real Property
Company
|
CKHT 1
CKHT 2
CKHT 19
|
Within 1 month of date of disposal of asset
Within 1 month of date of acquisition of asset
When company becomes a RPC
|
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| Type of return
|
Form
|
Due date
|
Sales tax
- Submission of tax return
|
ST 3
|
Within 28 days after end of each taxable period
|
Service tax
- Submission of tax return
|
CP 3
|
Within 28 days after end of each taxable period
|
SOCSO
- Submission of remittance form
|
Form 8A
|
Within 30 days after month end
|
EPF
- Schedule of monthly contributions
together with cheque
|
Form 8A
|
Within 15 days after month end
|
|
