Income Tax & SST

Tax compliance is more than simply meeting filing deadlines—it is about ensuring your tax obligations are fulfilled accurately, efficiently and in accordance with the latest Malaysian tax legislation. At CLPC Advisors, our licensed tax professionals help businesses and individuals navigate the increasingly complex tax environment, giving you peace of mind while you focus on what matters most.

Corporate Tax

Our corporate tax compliance services include:

• Preparation of the Company’s annual corporate income tax computation.
• Preparation and electronic submission of the Company’s Income Tax Return (Form e-C) to the Inland Revenue Board of Malaysia (LHDN).
• Review of tax adjustments and available tax incentives, allowances and deductions where applicable.
• Advising on the Company’s tax payable or tax refund position.
• Preparation and submission of the Estimated Tax Payable (Form CP204).
• Preparation and submission of revised estimates via Form CP204A during the 6th and 9th month revisions, where applicable.
• Monitoring statutory tax deadlines and providing timely reminders.
• Advising on monthly tax instalment obligations and payment schedules.
• Assisting with tax payment arrangements and maintaining proper tax filing records.
• Responding to routine corporate tax compliance enquiries.

Personal Tax

We also assist directors, business owners, professionals and individuals in fulfilling their personal income tax obligations by providing:

• Preparation and submission of Individual Income Tax Returns (Form e-B, e-BE and other applicable tax return forms).
• Computation of chargeable income and income tax payable.
• Review of tax reliefs, rebates and allowable deductions to optimise tax efficiency.
• Tax planning advice for directors, sole proprietors and high-income individuals.
• Advice on employment income, director’s remuneration, rental income, investment income and other taxable income.
• Assistance with tax payments, refunds and instalment arrangements where applicable.
• Responding to tax queries and correspondence from LHDN relating to personal tax compliance.

Whether you are a company seeking reliable corporate tax compliance support or an individual looking for professional tax assistance, CLPC Advisors is committed to delivering accurate, timely and practical tax solutions tailored to your needs.

Tax audit is a primary activity of the tax authorities under the Self Assessment System [“SAS”] in enhancing and encouraging voluntary compliance with the tax laws and regulations. It also ensures that a higher tax compliance rate is achieved under the SAS. A taxpayer can be selected for audit at any time to ascertain that the amount of tax reported and paid are in accordance with the tax laws and regulations.

Other than tax audit, tax investigation is a more severe enforcement measure taken by the tax authorities to ensure compliance with the tax legislations by taxpayers.

Generally, tax investigation will be carried out should there be a suspicion – based on precise and definite evidence – that a taxpayer is deliberately trying to avoid paying tax or has committed an act of wilful evasion under the tax laws.

More often than not, both tax audit and tax investigation will result in additional taxes and penalties payable on under-statement or omission of income.

Our tax audit and investigation services include:

1. Replying to queries raised by the tax authorities
2. Preparation of workings, computations, reconciliation and supporting schedules required by the tax authorities
3. Reviewing and appealing on proposals given by the tax authorities

Our goal is to help you stay compliant, reduce tax risks, and be better prepared for future LHDN tax audits.