{"id":7391,"date":"2026-01-06T11:32:42","date_gmt":"2026-01-06T03:32:42","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7391"},"modified":"2026-01-06T11:32:42","modified_gmt":"2026-01-06T03:32:42","slug":"change-of-accounting-period-malaysia-pr-4-2025-guide","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/change-of-accounting-period-malaysia-pr-4-2025-guide\/","title":{"rendered":"Change of Accounting Period Malaysia\uff1a\u638c\u63e1 PR 4\/2025 \u5173\u952e\u51c6\u5219"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/01\/business-finance-man-calculating-budget-numbers-invoices-financial-adviser-working-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-7392 size-full\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/01\/business-finance-man-calculating-budget-numbers-invoices-financial-adviser-working-scaled.jpg\" alt=\"Infographic on deadlines for Change of Accounting Period Malaysia\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/01\/business-finance-man-calculating-budget-numbers-invoices-financial-adviser-working-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/01\/business-finance-man-calculating-budget-numbers-invoices-financial-adviser-working-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/01\/business-finance-man-calculating-budget-numbers-invoices-financial-adviser-working-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/01\/business-finance-man-calculating-budget-numbers-invoices-financial-adviser-working-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/01\/business-finance-man-calculating-budget-numbers-invoices-financial-adviser-working-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/p>\n<h3><b>\u7b80\u4ecb<\/b><\/h3>\n<p class=\"translation-block\">\u5728\u9a6c\u6765\u897f\u4e9a\uff0c\u65e0\u8bba\u662f\u4e3a\u4e86\u914d\u5408\u6bcd\u516c\u53f8\u8fd8\u662f\u5185\u90e8\u4e1a\u52a1\u8c03\u6574\uff0c\u4f01\u4e1a\u5e38\u4f1a\u9762\u4e34 Change of Accounting Period Malaysia \u7684\u9700\u6c42\u3002\u7136\u800c\uff0c\u8fd9\u4e0d\u4ec5\u4ec5\u662f\u4fee\u6539\u5ba1\u8ba1\u62a5\u544a\u4e0a\u7684\u4e00\u4e2a\u65e5\u671f\u90a3\u4e48\u7b80\u5355\u3002\u6839\u636e\u5185\u9646\u7a0e\u6536\u5c40\uff08LHDN\uff09\u53d1\u5e03\u7684\u6700\u65b0\u516c\u5171\u88c1\u51b3 Public Ruling No. 4\/2025\uff0c\u516c\u53f8\u3001\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\uff08LLP\uff09\u53ca\u5408\u4f5c\u793e\u5728\u66f4\u6539\u4f1a\u8ba1\u671f\u65f6\uff0c\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u7279\u5b9a\u7684\u901a\u77e5\u65f6\u9650 \u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u8c01\u9700\u8981\u901a\u77e5 LHDN\uff1f\uff08\u901a\u77e5\u4e49\u52a1\u4eba\uff09<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u5e76\u975e\u6240\u6709\u7ec4\u7ec7\u5728\u66f4\u6539\u65e5\u671f\u65f6\u90fd\u80fd\u201c\u6084\u6084\u8fdb\u884c\u201d\u3002\u6839\u636e PR 4\/2025\uff0c\u4ee5\u4e0b\u5b9e\u4f53\u5fc5\u987b\u63d0\u4ea4 CP204B \u8868\u683c \u8fdb\u884c\u901a\u77e5\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u53f8\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a (LLP)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fe1\u6258\u673a\u6784<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u4f5c\u793e<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5c5e\u4e8e\u4e0a\u8ff0\u7c7b\u522b\u4e14\u9700\u8981\u5206\u671f\u7f34\u7eb3\u9884\u4f30\u7a0e\uff08CP204\uff09\uff0c\u90a3\u4e48\u5728 Change of Accounting Period Malaysia \u65f6\uff0c\u5408\u89c4\u901a\u77e5\u662f\u60a8\u7684\u9996\u8981\u4efb\u52a1 \u3002<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u5173\u952e\u622a\u6b62\u65e5\u671f\uff1a30\u5929\u6cd5\u5219<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u901a\u77e5\u7684\u65f6\u673a\u81f3\u5173\u91cd\u8981\u3002PR 4\/2025 \u660e\u786e\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u901a\u8fc7\u7535\u5b50\u5f62\u5f0f\u63d0\u4ea4 Form CP204B\uff0c\u5177\u4f53\u622a\u6b62\u65e5\u671f\u53d6\u51b3\u4e8e\u60a8\u7684\u4f1a\u8ba1\u671f\u662f\u7f29\u77ed\u8fd8\u662f\u5ef6\u957f \uff1a<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4f1a\u8ba1\u671f\u7f29\u77ed (Shortened Period)\uff1a\u5fc5\u987b\u5728\u201c\u65b0\u201d\u4f1a\u8ba1\u622a\u6b62\u65e5\u671f\u524d 30\u5929 \u901a\u77e5 \u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4f1a\u8ba1\u671f\u5ef6\u957f (Lengthened Period)\uff1a\u5fc5\u987b\u5728\u201c\u539f\u5b9a\u201d\u4f1a\u8ba1\u622a\u6b62\u65e5\u671f\u524d 30\u5929 \u901a\u77e5 \u3002<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u672a\u80fd\u5728\u8fd9\u4e9b\u7279\u5b9a\u65f6\u9650\u5185\u5b8c\u6210\u63d0\u4ea4\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u60a8\u7684\u7533\u62a5\u88ab\u62d2\u7edd\u6216\u53d7\u5230\u5904\u7f5a\u3002<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u7a0e\u52a1\u4f30\u7b97\uff08CP204\uff09\u4e0e CP205 \u8868\u683c<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u5728\u9a6c\u6765\u897f\u4e9a\uff0c\u66f4\u6539\u4f1a\u8ba1\u671f\u95f4\u5c06\u76f4\u63a5\u5f71\u54cd\u60a8\u7684\u6bcf\u6708\u7a0e\u6b3e\u5206\u671f\u7f34\u7eb3\u3002\u4e00\u65e6 LHDN \u6536\u5230\u60a8\u7684 CP204B \u8868\u683c\uff0c\u4ed6\u4eec\u5c06\u5904\u7406\u76f8\u5173\u66f4\u6539\uff0c\u5e76\u901a\u5e38\u4f1a\u53d1\u51fa\u5206\u671f\u4ed8\u6b3e\u901a\u77e5\u4e66\uff08CP205 \u8868\u683c\uff09\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u901a\u77e5\u5c06\u5217\u660e\u60a8\u6700\u65b0\u8c03\u6574\u540e\u7684\u7f34\u7a0e\u65f6\u95f4\u8868\u3002\u52a1\u5fc5\u5bc6\u5207\u7559\u610f\u8fd9\u4e9b\u53d8\u52a8\uff0c\u56e0\u4e3a\u8f83\u957f\u7684\u4f1a\u8ba1\u671f\u95f4\u53ef\u80fd\u4f1a\u589e\u52a0\u5206\u671f\u7f34\u7a0e\u7684\u6708\u4efd\uff0c\u800c\u8f83\u77ed\u7684\u4f1a\u8ba1\u671f\u95f4\u5219\u53ef\u80fd\u89e6\u53d1\u4e00\u6b21\u6027\u8865\u7f34\u8c03\u6574\u3002\u786e\u4fdd\u60a8\u7684 CP204 \u4e0e\u5b9e\u9645\u4f1a\u8ba1\u671f\u95f4\u4fdd\u6301\u4e00\u81f4\uff0c\u53ef\u907f\u514d\u56e0\u4f4e\u4f30\u7a0e\u989d\u800c\u88ab\u5f81\u6536 10% \u7684\u7f5a\u6b3e\u3002<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u672a\u9075\u5b88\u9884\u6263\u7a0e\u89c4\u5b9a\u7684\u7f5a\u5219<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u6839\u636e\u300a1967 \u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 120(1)(i) \u6761\uff0c\u672a\u5411 LHDN \u901a\u77e5\u9a6c\u6765\u897f\u4e9a\u4f1a\u8ba1\u671f\u95f4\u53d8\u66f4\u5c5e\u4e8e\u5211\u4e8b\u72af\u7f6a\u3002\u5982\u679c\u88ab\u5b9a\u7f6a\uff0c\u516c\u53f8\u6216\u5176\u8d1f\u8d23\u4eba\u53ef\u80fd\u9762\u4e34\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u7f5a\u6b3e\uff1a\u4ecb\u4e8e RM200 \u81f3 RM20,000\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u76d1\u7981\uff1a\u6700\u957f\u516d\u4e2a\u6708\uff0c\u6216\u7f5a\u6b3e\u4e0e\u76d1\u7981\u5e76\u884c\u3002<\/li>\n<\/ul>\n<p class=\"translation-block\">\u9664\u4e86\u6cd5\u9662\u7f5a\u6b3e\u5916\uff0c\u5982\u679c\u672a\u80fd\u8c03\u6574\u4f30\u7b97\u5bfc\u81f4\u5b9e\u9645\u5e94\u7f34\u7a0e\u989d\u4e0e\u4f30\u7b97\u7a0e\u989d\u5dee\u5f02\u663e\u8457\uff0cLHDN \u8fd8\u53ef\u80fd\u52a0\u5f81 10% \u7684\u7a0e\u989d\u3002<\/p>\n<h3><b>\u5173\u952e\u8981\u70b9<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5f3a\u5236\u8868\u683c\uff1a\u6240\u6709\u901a\u77e5\u5fc5\u987b\u901a\u8fc7 MyTax \u63d0\u4ea4 CP204B \u8868\u683c\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">30 \u5929\u901a\u77e5\u671f\uff1a\u52a1\u5fc5\u5728\u4e24\u4e2a\u65e5\u671f\uff08\u65b0\u6216\u65e7\uff09\u4e2d\u8f83\u65e9\u7684\u65e5\u671f\u524d 30 \u5929\u901a\u77e5<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9002\u7528\u8303\u56f4\uff1a\u9002\u7528\u4e8e\u516c\u53f8\u3001\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\uff08LLP\uff09\u3001\u4fe1\u6258\u673a\u6784\u548c\u5408\u4f5c\u793e\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u9ad8\u5904\u7f5a\u98ce\u9669\uff1a\u672a\u6309\u65f6\u901a\u77e5\u53ef\u88ab\u7f5a\u6b3e\u9ad8\u8fbe RM20,000\u3002<\/li>\n<\/ul>\n<h3><b>\u5e38\u89c1\u95ee\u9898\uff08FAQ\uff09<\/b><\/h3>\n<p><strong>Q1\uff1a\u6211\u53ef\u4ee5\u901a\u8fc7\u7535\u5b50\u90ae\u4ef6\u6216\u4fe1\u4ef6\u63d0\u4ea4\u901a\u77e5\u5417\uff1f<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\u53ef\u4ee5\u3002\u6839\u636e\u300a\u516c\u5f00\u88c1\u5b9a 4\/2025\u300b\uff08PR 4\/2025\uff09\uff0c\u901a\u77e5\u5fc5\u987b\u901a\u8fc7\u7535\u5b50\u62a5\u7a0e\u7cfb\u7edf\uff08MyTax\uff09\u63d0\u4ea4\u3002\u6b64\u9879\u901a\u77e5\u4e0d\u518d\u63a5\u53d7\u624b\u5199\u4fe1\u4ef6\u6216\u90ae\u4ef6\u63d0\u4ea4\u3002<\/span><\/p>\n<p><strong>Q2\uff1a\u5982\u679c\u6211\u7684\u65b0\u4f1a\u8ba1\u671f\u95f4\u8d85\u8fc7 12 \u4e2a\u6708\uff0c\u4f1a\u600e\u6837\uff1f<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u88ab\u89c6\u4e3a\u201c\u5ef6\u957f\u671f\u95f4\u201d\u3002\u60a8\u5fc5\u987b\u786e\u4fdd\u5728\u539f\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u524d 30 \u5929\u901a\u77e5 LHDN\u3002\u8bf7\u6ce8\u610f\uff0c\u7a0e\u52a1\u4e0a\u7684\u57fa\u7840\u671f\u95f4\u4e0d\u80fd\u8d85\u8fc7 12 \u4e2a\u6708\uff0c\u56e0\u6b64 LHDN \u4f1a\u5c06\u5ef6\u957f\u671f\u95f4\u62c6\u5206\u4e3a\u4e24\u4e2a\u72ec\u7acb\u7684\u8bc4\u7a0e\u5e74\u5ea6\uff08Year of Assessment, YA\uff09\u3002<\/span><\/p>\n<p><strong>Q3\uff1a\u65b0\u6210\u7acb\u7684\u516c\u53f8\u662f\u5426\u514d\u4e8e\u63d0\u4ea4\u6b64\u901a\u77e5\uff1f<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u662f\u65b0\u516c\u53f8\uff0c\u5982\u679c\u51b3\u5b9a\u66f4\u6539\u6700\u521d\u6253\u7b97\u4f7f\u7528\u7684\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\uff0c\u4e5f\u5fc5\u987b\u901a\u77e5 LHDN\uff0c\u53ea\u8981\u8be5\u516c\u53f8\u5c5e\u4e8e CP204 \u7684\u8981\u6c42\u8303\u56f4\u5185\u3002<\/span><\/p>\n<p><a href=\"https:\/\/ancgroup.biz\/cn\/pr-no-4_2025-notification-of-change-of-accounting-period-of-a-company-llp-trust-body-co-operative-society\/\"><strong>Download the full Public Ruling 4\/2025<\/strong><\/a><\/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 Whether for corporate restructuring or internal alignment, a Change of Accounting Period Malaysia is a common occurrence for many businesses. However, this administrative shift triggers specific statutory obligations under the Income Tax Act 1967. With the release of Public Ruling (PR) No. 4\/2025, LHDN has tightened the rules regarding notification timelines and the submission [&hellip;]<\/p>","protected":false},"author":5,"featured_media":7392,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7391","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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>Change of Accounting Period Malaysia: PR 4\/2025 Guide - ANC Group<\/title>\n<meta name=\"description\" content=\"Master the rules for a Change of Accounting Period Malaysia under PR 4\/2025. 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