Monthly Recurring Obligations
Advance Personal Income Tax (APIT) / PAYE
Remittance of tax deducted from employee remuneration for the preceding month.
Withholding Tax (WHT) / Advance Income Tax (AIT)
Remittance of tax deducted on rent, interest, fees, and professional services during the preceding month.
Value Added Tax (VAT) Monthly Payment
Payment of VAT liability for registered persons under monthly filing scheme.
Social Security Contribution Levy (SSCL) Payment
Monthly payment of SSCL for the taxable period of the previous month.
EPF & ETF Contributions
Remittance of mandatory 12% + 8% EPF and 3% ETF contributions for employees for the previous calendar month.
Quarterly Tax Installments & Returns
Income Tax – 1st Installment
Quarterly estimated income tax installment payment for Corporates, Individuals & Partnerships for Q1 (Apr-Jun).
Income Tax – 2nd Installment
Quarterly estimated income tax installment payment for Q2 (Jul-Sep).
Income Tax – 3rd Installment
Quarterly estimated income tax installment payment for Q3 (Oct-Dec).
Income Tax – 4th Installment
Quarterly estimated income tax installment payment for Q4 (Jan-Mar).
Quarterly VAT Returns Submission
Filing of comprehensive quarterly VAT returns with input credit schedules via RAMIS.
Quarterly SSCL Returns Submission
Filing of quarterly Social Security Contribution Levy (SSCL) returns via RAMIS.
Annual Statutory Returns & Final Clearances
Annual APIT & WHT Statements
Filing of Annual APIT employer schedules, WHT certificates, and reconciliation schedules for the Year of Assessment.
Final Tax Adjustment Payment
Payment of any remaining balance of income tax liability for the preceding Year of Assessment.
Annual Income Tax Return (Y/A)
Mandatory statutory submission of Income Tax Returns for Individuals, Partnerships, and Corporates along with Audited Financial Statements and Tax Computations.
Annual Return (Form 15)
Mandatory submission of the company annual return (Form 15) and financial accounts to e-ROC within 1 month of the AGM. The initial filing is due within 18 months of incorporation, and subsequent filings annually.
Advance Personal Income Tax (APIT) / PAYE
Remittance of tax deducted from employee remuneration for the preceding month.
Withholding Tax (WHT) / Advance Income Tax (AIT)
Remittance of tax deducted on rent, interest, fees, and professional services during the preceding month.
Value Added Tax (VAT) Monthly Payment
Payment of VAT liability for registered persons under monthly filing scheme.
Social Security Contribution Levy (SSCL) Payment
Monthly payment of SSCL for the taxable period of the previous month.
EPF & ETF Contributions
Remittance of mandatory 12% + 8% EPF and 3% ETF contributions for employees for the previous calendar month.
Income Tax – 1st Installment
Quarterly estimated income tax installment payment for Corporates, Individuals & Partnerships for Q1 (Apr-Jun).
Income Tax – 2nd Installment
Quarterly estimated income tax installment payment for Q2 (Jul-Sep).
Income Tax – 3rd Installment
Quarterly estimated income tax installment payment for Q3 (Oct-Dec).
Income Tax – 4th Installment
Quarterly estimated income tax installment payment for Q4 (Jan-Mar).
Quarterly VAT Returns Submission
Filing of comprehensive quarterly VAT returns with input credit schedules via RAMIS.
Quarterly SSCL Returns Submission
Filing of quarterly Social Security Contribution Levy (SSCL) returns via RAMIS.
Annual APIT & WHT Statements
Filing of Annual APIT employer schedules, WHT certificates, and reconciliation schedules for the Year of Assessment.
Final Tax Adjustment Payment
Payment of any remaining balance of income tax liability for the preceding Year of Assessment.
Annual Income Tax Return (Y/A)
Mandatory statutory submission of Income Tax Returns for Individuals, Partnerships, and Corporates along with Audited Financial Statements and Tax Computations.
Annual Return (Form 15)
Mandatory submission of the company annual return (Form 15) and financial accounts to e-ROC within 1 month of the AGM. The initial filing is due within 18 months of incorporation, and subsequent filings annually.
Never Miss a Tax Filing or Risk Statutory Penalties
Late filings at the Department of Inland Revenue or Registrar of Companies trigger statutory penalties, compounding interest, and RAMIS account locks. Partner with Synergy Advisors for comprehensive monthly retainer management.
