Updated: Nov 4, 2022
On September 27, 2022, the DESIRE Dialogue No.1/2022 was hosted by the Inland Revenue Board of Malaysia (IRBM) in collaboration with the Chartered Tax Institute of Malaysia (CTIM) and other professional organisations to explore concerns about compliance and operations.
Change of Accounting Date
From the Year of Assessment 2019, the provision of subsection 21A (3A) of the ITA requires companies, cooperatives, trust bodies and LLPs to inform the DGIR of any change in the accounting period through the prescribed form, namely Form CP204B within a specific period.
Currently, the submission of CP204B can only be made manually via the IRBM counter at Bangi.
We would suggest that the submission of CP204B can be made via e-Filing.
IRBM is planning to develop CP204B online.
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