5. When is the due date to submit the annual Profits Tax Return, after the first tax return?
5. When is the due date to submit the annual Profits Tax Return, after the first tax return?

Normally, the IRD will issue the Profits Tax Return to tax payer in April annually. The deadline will be based on the year-end date of the Company. The detail is as below,

       

Accounting date

Extended due date

For N Code Returns

(Accounting Date between 1 April to 30 November)

4 May

For D Code Returns

(Accounting Date between 1 to 31 December)

15 August

For M Code Returns

(Accounting Date between 1 January to 31 March)

15 November

For M Code Returns

and Current Year Loss Cases

31 January (next year)