We help you meet your filing obligations, understand your tax position and respond to questions from LHDN.
Corporate tax compliance
Annual tax computations, returns and estimates for companies.
When you need it
Your company needs to meet its annual tax filing obligations and, where applicable, submit tax estimates and pay instalments.
How we help
We prepare the computation and return from your accounts. Once your directors have reviewed and approved them, we submit the return to LHDN on the company's behalf. We also prepare and revise your tax estimates during the year.
What you receive
The tax computation and filed return, a note of positions that carry risk, and your filing and payment calendar. The company remains responsible for its return.
BasisIncome Tax Act 1967 · LHDN public rulings
Individual & partnership tax
Income tax returns for individuals, sole proprietors and partnerships.
When you need it
You have personal or business income to report, or need advice on the tax implications of transactions with your company.
How we help
We prepare the return and business income computation from your records and check that the reliefs and deductions claimed are supportable. Once you have approved the return, we submit it on your behalf.
What you receive
The filed return, with a summary of how the tax was worked out. You remain responsible for your return.
BasisIncome Tax Act 1967
Tax audits & investigations
Support when LHDN audits, investigates or queries your tax.
When you need it
You have received an audit notice, a document request or a letter of findings from LHDN.
How we help
We review the facts and records behind each issue before any reply is given, prepare the response and attend meetings with LHDN alongside you.
What you receive
An assessment of each issue and the likely exposure, the reply to LHDN, and advice on settlement or appeal options.
Registration advice and return compliance for sales tax and service tax.
When you need it
You are unsure whether your goods or services are taxable, whether you should be registered, or whether your returns are complete and accurate.
How we help
Registration: we review your activities against the legislation and Customs guidance and advise whether and when to register. Returns: we prepare or review your SST returns and, where agreed in the engagement letter, submit them on your behalf.
What you receive
A written assessment of registration and taxability, prepared or reviewed returns where engaged, and submission confirmation where filing is included.
Readiness and compliance for LHDN's e-Invoice requirements.
When you need it
You are coming into scope, or certain transactions are causing problems after go-live.
How we help
We map your transaction types to the requirements and advise on difficult cases such as self-billed and consolidated e-Invoices. Your system vendor implements the software.
What you receive
A readiness assessment and action list, with written guidance on the transaction types that apply to you.
BasisLHDN e-Invoice Guideline and Specific Guideline
Transfer pricing
Documentation and review of transactions between related parties.
When you need it
Your company trades with related parties, locally or overseas, and must show the pricing is at arm's length.
How we help
We analyse the related-party transactions, apply an appropriate pricing method and prepare the documentation.
What you receive
Contemporaneous transfer pricing documentation and a summary of exposures.
Basiss.140A Income Tax Act 1967 · Transfer Pricing Rules 2023 · LHDN Guidelines
Key point
Key income tax dates
Common filing deadlines. Late filing and insufficient tax estimates can result in penalties.
Obligation
When
Law
Company tax return
Within 7 months after the financial year end
s.77A, Income Tax Act 1967
Estimate of tax payable, existing companies
Generally at least 30 days before the basis period begins
s.107C
Individual return, no business income
By 30 April of the following year
s.77
Individual return, with business income
By 30 June of the following year
s.77
General position only. Newly commenced companies, and some small and medium companies in their first years, follow different estimate rules. LHDN publishes a return form filing programme each year, which may allow additional time for electronic filing. Source: Income Tax Act 1967 and LHDN guidance, as at October 2026.
Tax and Independence
Can your auditor also handle your tax?
Often yes, but not for every service and not in every case.
Preparing tax returns does not usually threaten an auditor's independence. Tax planning and advice can, depending on the facts. We assess the position under the MIA By-Laws before accepting tax work for an audit client, and the client remains responsible for its returns and the decisions behind them.
