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When to file?
  • Generally, Profits Tax Return should be filed within 1 month from the date of issue;
  • However, for the 1st Profits Tax Return, it is allowed to submit it within 3 months from the date of issue;
  • Next Tax Returns issue after the 1st one are allowed to apply for extension to file the Tax Returns;
  • The due date is normally extended as follows :
    Extended Due DateAccounting Date
    August-15, 2009 for D Code Returns
    (Accounting Date between 1 to 31 December)
    November-16, 2009 for M Code Returns
    (Accounting Date between 1 Jan to 31 March)
    February-1, 2010 for M Code Returns and Current Year Loss Cases