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Companies and Limited Liability Partnerships (LLPs) - Return for the Year of Assessment 2022

Updated: Apr 27, 2022

Filing Programme for Year 2022 - Companies and Limited Liability Partnerships - PDF

22. Filing Programme for Year 2022 - Companies, Limited Liability Partnerships
Download PDF • 1.95MB

Program Memfail BN 2022

22.1 Program Memfail BN 2022
Download PDF • 1.19MB

1. The IRB has released the Filing Program for the year 2022. According to the filing programme, the statutory filing and tax payment due dates, as well as the grace period and manner of submission for the various return forms, are all specified.

2. It is available on the IRB's website at (Forms > Filing Programme for the Year 2022).

3. The statutory income tax filing deadlines for Companies, Limited Liability Partnerships:-

👉 Within 7 months from the date following the close of the accounting period which constitutes the basis period for the year of assessment

4. The Inland Revenue Board also has good news for taxpayers with regard to the grace period:-

👉 1 month via e-filing

5. To download ✍️


1. 内陆税收局已经发布了2022年的申报安排。 根据该申报安排,法定申报 [Statutory Filing] 和缴税日期 [Tax Payment Due Dates],以及各种申报表格的宽限期 [Grace Period] 和提交方式 [Manner of Submission] 都有明确规定。

2. 此项发布可以在内陆税收局 (IRB) 的网站上找到 (Forms > Filing Programme for the Year 2022)。

3. 公司、有限责任合伙公司的法定所得税申报截止日期为:-

👉 评估年度基础期的会计期间结束后的7个月内

4. 内陆税收局也为纳税人捎来好消息,宽限期方面:

👉 如果是通过网上申报的话,多1个月

5. 下载 ✍️


Latest Updates #近期更新

1. The Publication of MIA’s Practice Review Annual Report 2020/2021

[MIA 2020/2021年 的实践审查年度报告]

2. Special Income Remittance Programme to Malaysian Residents

[源自外国汇入马来西亚的收入 特别报税方案]

3. Post-implementation Review of IFRS 9 — Classification and Measurement

[国际财务报导准则第9号之 施行后检讨 —分类及衡量]

4. Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)

[ISQM 1、ISQM 2 和 ISA 220 (修订版)的采纳]

5. Movable Property Security Interest (MPSI) Bill


6. IFRS Foundation announcement on the International Sustainability Standards Board (ISSB)

[国际财务报告准则基金会关于国际可持续发展 准则委员会的公告]

7. MASB Updates No.1 November 2021 - IFRS Interpretations Committee (IFRIC) Agenda Decisions

[马来西亚会计准则委员会 [MASB] 2021年11月第1号更新 - 国际财务报告准则解释委员会(IFRIC)议程决定]

8. MASB Updates No.1 November 2021 - IASB Project on Equity Method

[MASB 2021年11月第1号更新 - 会计准则理事会关于权益法 [Equity Method] 的项目]

9. Bursa Malaysia issues updated Corporate Governance Guide

[马来西亚证券交易发布更新的 公司治理指南]

10. Amendments to the By-Laws (on professional ethics, conduct and practice) of MIA

[对 MIA 章程 (关于职业道德、行为和实践)的修订]

11. Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2021

[2021年纳闽商业活动税 (纳闽商业活动的要求)条例]

12. Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) (Amendment) Order 2021 [2021 年人力资源发展有限公司 (免征征税)(第 2 号) (修订) 指令]

13. Income Tax (Exemption) (No. 11) Order 2021

[2021年所得税 (豁免)(第11号) 指令]

14. Income Tax (Exchange of Information) Rules 2021 - Request for Information

[2021年所得税 (信息交流) 细则 - 要求提供信息]

15. Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2021

[2021 年印花税(豁免) (第 11 号)(修订) 指令]

16. Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021

[2021年所得税 (豁免)(第 13 号) 2013年(修订) 指令]

17. Income Tax Double Deduction for the Sponsorship of Scholarship to Malaysian Student

[赞助马来西亚学生奖学金的 所得税双重扣税]