{"id":7233,"date":"2025-12-02T10:44:28","date_gmt":"2025-12-02T02:44:28","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7233"},"modified":"2025-12-02T10:44:28","modified_gmt":"2025-12-02T02:44:28","slug":"basis-period-accounting-period-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/basis-period-accounting-period-malaysia\/","title":{"rendered":"\u57fa\u671f\u3001\u4f1a\u8ba1\u671f\u95f4\uff08\u9a6c\u6765\u897f\u4e9a\uff09\u2014\u4e86\u89e3\u8d22\u52a1\u5e74\u7ed3\u4e0e\u8bc4\u7a0e\u5e74\u5ea6\uff08YA\uff09"},"content":{"rendered":"<h2><!-- SEO Meta \/ Settings --><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-7235\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-scaled.jpg\" alt=\"\" width=\"2960\" height=\"1976\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-768x513.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-1536x1025.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-2048x1367.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><br \/>\n<strong><!-- Slug: basis-period-accounting-period-malaysia --><!-- Meta Description: basis period accounting period malaysia explained \u2014 learn how calendar year, accounting period and tax rules under Income Tax Act 1967 affect YA and deadlines. -->\u7b80\u4ecb<\/strong><\/h2>\n<p class=\"translation-block\">\u7406\u89e3 basis period accounting period malaysia\uff08\u9a6c\u6765\u897f\u4e9a\u8bfe\u7a0e\u671f\u95f4\u4e0e\u4f1a\u8ba1\u671f\u95f4\uff09 \u5bf9\u516c\u53f8\u3001\u6709\u9650\u8d23\u4efb\u5408\u4f19\uff08LLP\uff09\u53ca\u4e1a\u52a1\u5728\u51c6\u5907\u8d22\u52a1\u62a5\u8868\u4e0e\u7533\u62a5\u7a0e\u52a1\u65f6\u81f3\u5173\u91cd\u8981\u3002\u672c\u6587\u5c06\u89e3\u91ca\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\uff08\u6700\u65b0\u4fee\u8ba2\u7248\uff09\u4e0b \u201c\u8bfe\u7a0e\u5e74\u5ea6\uff08Basis Year\uff09\u201d\u3001\u201c\u8bfe\u7a0e\u671f\u95f4\uff08Basis Period\uff09\u201d \u4e0e \u201c\u4f1a\u8ba1\u671f\u95f4\uff08Accounting Period\uff09\u201d \u7684\u533a\u522b\uff0c\u4ee5\u53ca\u4f01\u4e1a\u9009\u62e9\u4e0d\u540c\u8d22\u52a1\u5e74\u7ed3\u65e5\u5982\u4f55\u5f71\u54cd\u8bc4\u7a0e\u5e74\u5ea6\uff08YA\uff09\u3001\u7a0e\u52a1\u4e49\u52a1\u4e0e\u5408\u89c4\u65f6\u9650\u3002<\/p>\n<h2><\/h2>\n<h2><strong>\u9a6c\u6765\u897f\u4e9a\u7a0e\u6cd5\u4e2d\u7684 \u201c\u65e5\u5386\u5236\u5ea6\u201d \u5982\u4f55\u8fd0\u4f5c<\/strong><\/h2>\n<h3><strong><span style=\"text-decoration: underline;\">\u8bfe\u7a0e\u5e74\u5ea6 vs. \u8bfe\u7a0e\u671f\u95f4 vs. \u4f1a\u8ba1\u671f\u95f4<\/span><\/strong><\/h3>\n<p class=\"translation-block\">\u8bfe\u7a0e\u5e74\u5ea6\uff08Basis Year\uff09 \u6307\u65e5\u5386\u5e74\u3002\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c20\u6761\u89c4\u5b9a\uff0c\u5728\u65e5\u5386\u5e74\u5ea6\uff08\u5982 1\u67081\u65e5\uff0d12\u670831\u65e5\uff09\u53d6\u5f97\u7684\u6536\u5165\uff0c\u4e00\u822c\u5728\u76f8\u540c\u8bc4\u7a0e\u5e74\u5ea6\u8ba1\u7a0e\u3002\u5bf9\u6ca1\u6709\u7279\u522b\u4f1a\u8ba1\u671f\u95f4\u7684\u4e2a\u4eba\u53ca\u4e1a\u52a1\uff0c\u8bfe\u7a0e\u671f\u95f4\u9ed8\u8ba4\u622a\u81f312\u670831\u65e5\u3002\uff08Act 53\uff09<\/p>\n<p class=\"translation-block\">\u8bfe\u7a0e\u671f\u95f4\uff08Basis Period\uff09 \u6307\u7528\u4e8e\u786e\u5b9a\u67d0\u8bc4\u7a0e\u5e74\u5ea6\u5e94\u8bfe\u7a0e\u6240\u5f97\u7684\u671f\u95f4\u3002\n \u00b7 \u8ca1\u52d9\u5e74\u7d50\u65e5\u4e3a\u65e5\u5386\u5e74\u7ed3\u8005 \u2192 \u8bfe\u7a0e\u671f\u95f4 = \u65e5\u5386\u5e74\n \u00b7 \u8ca1\u52d9\u5e74\u7d50\u65e5\u975e12\u670831\u65e5\u8005 \u2192 \u5176\u4f1a\u8ba1\u671f\u95f4\u6210\u4e3a\u5bf9\u5e94\u8bc4\u7a0e\u5e74\u5ea6\u7684\u8bfe\u7a0e\u671f\u95f4\uff08\u7b2c21A(2)\u6761\uff09<\/p>\n<p class=\"translation-block\">\u4f1a\u8ba1\u671f\u95f4\uff08Accounting Period, AP\uff09\n \u6307\u516c\u53f8\u3001LLP\u3001\u4fe1\u6258\u6216\u5408\u4f5c\u793e\u7684\u8d22\u52a1\u5e74\u5ea6\u3002\u5982\u4f1a\u8ba1\u671f\u95f4\u975e\u4e8e12\u670831\u65e5\u7ed3\u675f\uff0c\u8be5\u4f1a\u8ba1\u671f\u95f4\u5373\u6210\u4e3a\u8bc4\u7a0e\u57fa\u671f\u3002\u5236\u5ea6\u5141\u8bb8\u4f01\u4e1a\u9009\u62e9\u975e\u65e5\u5386\u5e74\u4e3a\u5e74\u7ed3\u65e5\u3002<\/p>\n<h2><\/h2>\n<h2><strong>\u4e3a\u4f55\u9009\u62e9\u6b63\u786e\u7684\u8d22\u52a1\u5e74\u7ed3\u65e5\u5f88\u91cd\u8981<\/strong><\/h2>\n<h3><strong><span style=\"text-decoration: underline;\">\u7a0e\u7387\u53d8\u5316 &amp; \u8bc4\u7a0e\u5e74\u5ea6\u5f71\u54cd<\/span><\/strong><\/h3>\n<p>\u516c\u53f8\u7a0e\u7387\u4f1a\u968f\u65f6\u95f4\u8c03\u6574\uff0c\u8d22\u52a1\u5e74\u7ed3\u843d\u5165\u54ea\u4e2a\u8bc4\u7a0e\u5e74\u5ea6\u53ef\u80fd\u5f71\u54cd\u4f01\u4e1a\u7a0e\u8d1f\u3002\n\u4f8b\uff1a\n \u00b7 \u8d22\u5e74\u622a\u6b62 31\/12\/2020 \u2192 YA 2020\n \u00b7 \u8d22\u5e74\u622a\u6b62 31\/01\/2021\uff081\/2\/2020\u201331\/1\/2021\uff09\u2192 YA 2021\n \u82e5 YA 2021 \u7a0e\u7387\u8f83\u4f4e\uff0c\u5373\u53ef\u80fd\u964d\u4f4e\u7a0e\u8d1f\n \uff08\u53d6\u51b3\u4e8e\u76c8\u5229\u7b49\u56e0\u7d20\uff0c\u4ec5\u4f5c\u6982\u5ff5\u793a\u4f8b\uff09<\/p>\n<h3><strong><span style=\"text-decoration: underline;\">\u5b9e\u9645\u4e0e\u5408\u89c4\u8003\u91cf<\/span><\/strong><\/h3>\n<ul>\n<li>12\u6708\u5e74\u7ed3\u8f83\u5bb9\u6613\u5bf9\u8d26\u96c7\u4e3b\u7a0e\u52a1\u4e49\u52a1\uff08\u5982 Form E\uff09<\/li>\n<li>\u975e12\u6708\u5e74\u7ed3\u7ed9\u66f4\u591a\u65f6\u95f4\u5b8c\u6210\u8d26\u76ee\u4e0e\u5ba1\u8ba1<\/li>\n<li>\u65b0\u516c\u53f8\u9996\u4e2a\u8d22\u52a1\u671f\u95f4\u5f71\u54cd\u9996\u4e2aYA\uff0c\u8fdb\u800c\u5f71\u54cd \u4f30\u7a0e CP204\/\u5206\u671f\u4ed8\u6b3e<\/li>\n<li>\u96c6\u56e2\/\u8de8\u56fd\u516c\u53f8\u7edf\u4e00\u5e74\u7ed3\u66f4\u6709\u5229\u5408\u5e76\u62a5\u8868\u4e0e\u7a0e\u52a1\u5408\u89c4<\/li>\n<\/ul>\n<h2><\/h2>\n<h2><strong>\u65b0\u516c\u53f8\u6216\u66f4\u6539\u4f1a\u8ba1\u671f\u95f4\u7684\u8bfe\u7a0e\u671f\u95f4\u5224\u5b9a\u89c4\u5219<\/strong><\/h2>\n<p class=\"translation-block\">\u57fa\u4e8e Public Ruling No. 8\/2014\uff08\u81eaYA 2014\u8d77\u9002\u7528\uff09<\/p>\n<ul>\n<li>\u9996\u4e2a\u4f1a\u8ba1\u671f\u95f4 &lt;12\u4e2a\u6708 \u4e14\u540c\u5e74\u7ed3\u675f \u2192 \u5c5e\u9996\u4e2aYA\u7684\u8bfe\u7a0e\u671f\u95f4<\/li>\n<li>\u9996\u4e2a\u4f1a\u8ba1\u671f\u95f4\u8de8\u81f3\u4e0b\u4e00\u5e74 \u2192 \u5c5e\u7b2c\u4e8c\u4e2aYA\u7684\u8bfe\u7a0e\u671f\u95f4\uff1b\u9996\u4e2aYA\u65e0\u8bfe\u7a0e\u671f\u95f4<\/li>\n<li>\u4f1a\u8ba1\u671f\u95f4 &gt;12\u4e2a\u6708 \u2192 \u5c5e\u7b2c\u4e09\u4e2aYA\uff1b\u524d\u4e24\u4e2aYA\u53ef\u80fd\u65e0\u8bfe\u7a0e\u671f\u95f4<\/li>\n<\/ul>\n<h2><\/h2>\n<h2><strong>\u66f4\u6539\u5e74\u7ed3\u65e5\uff1a\u901a\u77e5\u4e0e\u4f30\u7a0e\u4e49\u52a1<\/strong><\/h2>\n<p class=\"translation-block\">\u82e5\u516c\u53f8\u3001LLP\u3001\u4fe1\u6258\u6216\u5408\u4f5c\u793e\u53d8\u66f4\u8d22\u52a1\u5e74\u7ed3\uff0c\u987b\u5411 IRBM \u63d0\u4ea4\u901a\u77e5\u8868\u683c CP204B<\/p>\n<p class=\"translation-block\">\u82e5\u5f71\u54cd\u4f30\u7a0e\/\u5206\u671f\u7f34\u7a0e\uff0c\u5e94\u63d0\u4ea4 CP204A \u66f4\u65b0\u4f30\u7b97\n \u903e\u671f\u53ef\u80fd\u53d7\u8c03\u6574\u6216\u7f5a<\/p>\n<h2><\/h2>\n<h2><strong>\u62a5\u7a0e\u4e0e\u4f30\u7a0e\u65f6\u9650<\/strong><\/h2>\n<p class=\"translation-block\">\u516c\u53f8\u7684\/\u6709\u9650\u8d23\u4efb\u5408\u4f19\uff08LLP\uff09\/\u5408\u4f5c\u793e\/\u4fe1\u6258\u673a\u6784\u7684\u62a5\u7a0e\u901a\u5e38\u987b\u5728\u8bfe\u7a0e\u5e74\u5ea6\u7684\u57fa\u671f\u7ed3\u675f\u540e\u7684 7 \u4e2a\u6708\u5185 \u63d0\u4ea4\u3002<\/p>\n<p>\u9884\u8ba1\u7a0e\u989d\uff08e-CP204\uff09\u65b9\u9762\uff1a\u65b0\u516c\u53f8 \u901a\u5e38\u5fc5\u987b\u5728\u4e1a\u52a1\u5f00\u59cb\u540e\u7684 3 \u4e2a\u6708\u5185 \u63d0\u4ea4\u3002\u968f\u540e\u7684\u5e74\u5ea6\uff0c\u5219\u9700\u5728 \u4e0b\u4e00\u8bfe\u7a0e\u5e74\u5ea6\u57fa\u671f\u5f00\u59cb\u524d 30 \u5929\u5185 \u63d0\u4ea4\u9884\u8ba1\u7a0e\u989d\u3002\n\u5982\u679c\u4f1a\u8ba1\u671f\u95f4\u6216\u9884\u8ba1\u6536\u5165\u6709\u6240\u53d8\u52a8\uff0c\u5219\u5fc5\u987b\u63d0\u4ea4\u4fee\u6b63\u9884\u8ba1\u7a0e\u989d\uff08CP204A\uff09\u3002<a href=\"https:\/\/www.hasil.gov.my\/en\/company\/tax-estimation\/\" target=\"_blank\" rel=\"noopener\">IRBM \u2013 Tax Estimation Guidelines<\/a>)<\/p>\n<h2><\/h2>\n<h2><strong>\u5173\u952e\u8981\u70b9<\/strong><\/h2>\n<ul>\n<li>\u4e2a\u4eba\/\u72ec\u8d44 \u2192 \u57fa\u671f\u901a\u5e38\u81f3 12\/31 = YA \u540c\u4e00\u5e74<\/li>\n<li>\u516c\u53f8\/LLP\/\u4fe1\u6258\/\u5408\u4f5c\u793e \u2192 \u5e74\u7ed3\u51b3\u5b9a\u57fa\u671f\u4e0eYA<\/li>\n<li>\u5e74\u7ed3\u9009\u62e9\u53ef\u5f71\u54cd\u7a0e\u7387\u3001\u5408\u89c4\u65f6\u95f4\u4e0e\u73b0\u91d1\u6d41<\/li>\n<li>\u53d8\u66f4\u5e74\u7ed3\u5fc5\u987b\u63d0\u4ea4\u901a\u77e5\uff08CP204B\uff09\u5e76\u5408\u89c4\u4f30\u7a0e<\/li>\n<li>\u975e12\u6708\u5e74\u7ed3\u7075\u6d3b\u4f46\u5408\u89c4\u8981\u6c42\u66f4\u9ad8<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em>\u6e29\u99a8\u63d0\u793a\uff1a\u672c\u6587\u4f9d\u636e\u6700\u65b0IRBM\u53d1\u5e03\u5185\u5bb9\u4e0e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u4fee\u8ba2\uff0c\u5efa\u8bae\u4f9d\u4e2a\u4eba\u60c5\u51b5\u5411\u4e13\u4e1a\u7a0e\u52a1\u987e\u95ee\u54a8\u8be2\u3002<\/em><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Understanding the basis period accounting period malaysia is essential for companies, LLPs and businesses when preparing financial statements and filing tax. This article explains the difference between \u201cBasis Year\u201d, \u201cBasis Period\u201d and \u201cAccounting Period\u201d under the Income Tax Act 1967 (latest consolidated), and how your choice of financial year-end may impact your Year of [&hellip;]<\/p>","protected":false},"author":5,"featured_media":7235,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,16],"tags":[],"class_list":["post-7233","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Basis Period, Accounting Period Malaysia \u2013 Understanding Year End &amp; YA - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how calendar year, accounting period and tax rules under Income Tax Act 1967 affect YA and deadlines.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/basis-period-accounting-period-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Basis Period, Accounting Period Malaysia \u2013 Understanding Year End &amp; YA - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Learn how calendar year, accounting period and tax rules under Income Tax Act 1967 affect YA and deadlines.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/cn\/basis-period-accounting-period-malaysia\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-02T02:44:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2960\" \/>\n\t<meta property=\"og:image:height\" content=\"1976\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"songliew\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"songliew\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Basis Period, Accounting Period Malaysia \u2013 Understanding Year End &#038; YA\",\"datePublished\":\"2025-12-02T02:44:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/\"},\"wordCount\":965,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/business-people-listening-their-colleague-meeting-scaled.jpg\",\"articleSection\":[\"Business\",\"Income Tax\"],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/\",\"name\":\"Basis Period, Accounting Period Malaysia \u2013 Understanding Year End & YA - ANC Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/business-people-listening-their-colleague-meeting-scaled.jpg\",\"datePublished\":\"2025-12-02T02:44:28+00:00\",\"description\":\"Learn how calendar year, accounting period and tax rules under Income Tax Act 1967 affect YA and deadlines.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/business-people-listening-their-colleague-meeting-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/business-people-listening-their-colleague-meeting-scaled.jpg\",\"width\":2960,\"height\":1976},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/basis-period-accounting-period-malaysia\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Basis Period, Accounting Period Malaysia \u2013 Understanding Year End &#038; YA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\",\"name\":\"songliew\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"caption\":\"songliew\"},\"url\":\"https:\\\/\\\/ancgroup.biz\\\/cn\\\/author\\\/songliew\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Basis Period, Accounting Period Malaysia \u2013 Understanding Year End & YA - ANC Group","description":"Learn how calendar year, accounting period and tax rules under Income Tax Act 1967 affect YA and deadlines.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/cn\/basis-period-accounting-period-malaysia\/","og_locale":"zh_CN","og_type":"article","og_title":"Basis Period, Accounting Period Malaysia \u2013 Understanding Year End & YA - ANC Group","og_description":"Learn how calendar year, accounting period and tax rules under Income Tax Act 1967 affect YA and deadlines.","og_url":"https:\/\/ancgroup.biz\/cn\/basis-period-accounting-period-malaysia\/","og_site_name":"ANC Group","article_published_time":"2025-12-02T02:44:28+00:00","og_image":[{"width":2960,"height":1976,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-scaled.jpg","type":"image\/jpeg"}],"author":"songliew","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"songliew","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"5 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/"},"author":{"name":"songliew","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66"},"headline":"Basis Period, Accounting Period Malaysia \u2013 Understanding Year End &#038; YA","datePublished":"2025-12-02T02:44:28+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/"},"wordCount":965,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-scaled.jpg","articleSection":["Business","Income Tax"],"inLanguage":"zh-Hans"},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/","url":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/","name":"Basis Period, Accounting Period Malaysia \u2013 Understanding Year End & YA - ANC Group","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-scaled.jpg","datePublished":"2025-12-02T02:44:28+00:00","description":"Learn how calendar year, accounting period and tax rules under Income Tax Act 1967 affect YA and deadlines.","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-scaled.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/business-people-listening-their-colleague-meeting-scaled.jpg","width":2960,"height":1976},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/basis-period-accounting-period-malaysia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Basis Period, Accounting Period Malaysia \u2013 Understanding Year End &#038; YA"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66","name":"songliew","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","caption":"songliew"},"url":"https:\/\/ancgroup.biz\/cn\/author\/songliew\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/7233","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/comments?post=7233"}],"version-history":[{"count":7,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/7233\/revisions"}],"predecessor-version":[{"id":7241,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/7233\/revisions\/7241"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/media\/7235"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/media?parent=7233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/categories?post=7233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/tags?post=7233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}