Operation is defined as the following, except

Suci Murni Bhd. which normally closes its accounts on 28 February every year, changes the accounting period to 31 December in the year of assessment 2023. Basis period for the year of assessment 2023 is:

A company has been in operation for several years and makes up its accounts ending on 30 September each year. The company starts a new operation on 1.6.2023. The basis period for the new operation for the year of assessment 2023

Baru Maju PLT commenced operations on 1.8.2023 and the first

accounting period ends on 31.12.2023. Baru Maju PLT should furnish Form CP204 for YA

2023 not later than

Sinar Emas Sdn Bhd has furnished an estimate of tax payable of RM80,000 for YA 2023. In the 6th month of the basis period, the company revised the estimate of tax payable to RM200,000. The company paid actual tax payable of RM210,000 for the YA2023. Sinar Emas Sdn Bhd has to furnish an estimate of tax payable of not less than _____________for the YA2024.

CP204A may be furnished to the

Director General in the following month in the basis period, except

Along Sdn. Bhd. commenced business on 1.2.2023 and submitted its accounts as at 31.12.23. What is the basis period for the year of assessment 2023?

Cabaran Dunia Sdn Bhd changes the close of its accounting period

from 31 December to 30 June in the Year of Assessment 2023. Form CP204B must be submitted to the DGIR on or before

Kalau Sdn Bhd (KSB), a tax resident, has been in operations for many years and closes its accounts on 31 May annually. Due date for submission of its tax return for the year of assessment 2023 is

Ramly Bhd., a tax resident, has been in operations for many years and closes its accounts on 31

March annually. The due date for the first tax installment for the year of assessment 2023 is on or before

Jitu Sdn. Bhd.’s accounts are prepared to 31 October each year.  However, it has decided to change its normal accounting year end to 31 January.  Due to the change to the accounting year end, the accounts are prepared for a period of 15 months from 1/11/2022 to 31/1/2024 and thereafter to 31 January for each subsequent year.  Determine the basis period, based on the above decision, for the year of assessment 2023.

The Erat Co-operative commenced operations on 1.4.2023 and the

first accounting period ends on 31.12.2023.

Co-operative Beribu Bintang has to furnish Form CP204 for YA

2023 not later than

A manufacturing business is deemed to commence its operations when

Statements related to the failure year are as follows, except

The Co-operative commenced operations on 1.4.2023 and the

first accounting period ends on 31.12.2023 (9 months). The installments payment will begin from

A form to notify the DGIR of any changes in the accounting period

In case of commencement, if the accounts are prepared for a period of more than 12 months ending on a day in the third year,

A company (whose accounts are closed on 30 June) joins a new partnership which commences business on 18.2.2023. The first accounts of the partnership are prepared to 30.9.2023 and accounts are subsequently prepared to 30 September each year. The basis period for the company in respect of its partnership source for the year of assessment 2023 is

If a company, limited liability partnership, trust body or co-operative society

fails to pay the monthly installments on the estimate of tax payable within the

stipulated period,