Companies under Companies Act 2016

On 30 June 2021, the Malaysian Inland Revenue Board (IRB) issued an Operational Guideline outlining the Tax Clearance Letter (TCL) application procedures for Companies, Limited Liability Partnership (LLP), and Labuan Entities (Labuan Companies and Labuan LLP). This guideline supersedes the Operational Guideline No. 2/2019. It is important to understand the procedures as well as the documents required to be submitted in order to expedite the process of issuing the TCL. In this article, we will provide a brief explanation in regard to the application for TCL by companies

(A) Application Form 

(B) Supporting Documents

(c) Submission Of Income Tax Return Form (ITRF)

For the purpose of TCL application, taxpayer is required to submit the following Income Tax Return Form(s) (ITRFs) until the latest year of assessment:

However, if the e-Filing system (Form e-C / Form e-E for the current assessment year) is not yet available, for TCL purposes, Form C / Form E for the previous assessment year may be used by amending the assessment year. For example: 

(d) Submission Of Application

Submit to the IRB branch that handles the company's income tax file.

(e) Issuance of TCL (Tax Clearance Letter)

IRB has stipulated that the TCL will be issued within 14 working days from the date the application is received, along with complete documents and information.

 (f) Documents Required After The Issuance Of Clearance Letter For The Closure Of Tax File

For the purpose of closure of the income tax file after the TCL is issued, the applicant is required to submit the following documents:

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