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COMPANIES ARE COMPULSORILY REQUIRED TO FURNISH THE FORM CP204 AND FORM CP204A VIA E-FILING WITH EFFECT FROM THE YEAR OF ASSESSMENT 2018 

Inland Revenue Board of Malaysia’s (LHDNM) letter dated 8 February 2017 to inform the following:-
· Pursuant to S.107C(7A) of the Income Tax Act (ITA) 1967, companies are compulsorily required to furnish the Form CP204 and Form CP204A via e-filing with effect from the year of assessment (YA) 2018.
· Paper Form CP204 and Form CP204A submitted by companies for YA 2018 onwards are CONSIDERED AS NOT RECEIVED for the purpose of S.107C(7A).
· Failure to comply with the said provisions of the law is an offence under S.120(1)(f) of the ITA 1967.