{"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\/ms\/change-of-accounting-period-malaysia-pr-4-2025-guide\/","title":{"rendered":"Pertukaran Tempoh Perakaunan Malaysia: Panduan Lengkap Patuh PR 4\/2025 LHDN"},"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>Pengenalan<\/b><\/h3>\n<p class=\"translation-block\">Bagi pemilik perniagaan, melakukan Pertukaran Tempoh Perakaunan Malaysia adalah satu langkah strategik yang biasa. Namun, dari perspektif percukaian, ia melibatkan tanggungjawab undang-undang yang ketat di bawah Akta Cukai Pendapatan 1967. Menurut Ketetapan Umum (PR) No. 4\/2025 yang dikeluarkan oleh Lembaga Hasil Dalam Negeri (LHDN), syarikat kini wajib memaklumkan sebarang pertukaran tarikh tutup akaun secara elektronik melalui Borang CP204B. Kegagalan mematuhi garis masa yang ditetapkan bukan sahaja mengganggu jadual bayaran ansuran cukai (CP204), malah boleh mengakibatkan denda yang tinggi.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Siapa yang Wajib Memaklumkan LHDN?<\/b><\/span><\/h3>\n<p class=\"translation-block\">Keperluan untuk melaporkan Pertukaran Tempoh Perakaunan Malaysia terpakai kepada entiti yang mempunyai obligasi untuk membuat bayaran ansuran anggaran cukai (CP204). Mengikut PR 4\/2025, entiti yang terlibat termasuklah:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Syarikat\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perkongsian Liabiliti Terhad (PLT)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Badan Amanah<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Koperasi<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sekiranya entiti ini menukar tarikh tutup akaun perniagaan mereka, mereka mesti memaklumkan Ketua Pengarah Hasil Dalam Negeri (KPHDN) menggunakan Borang CP204B secara dalam talian melalui portal MyTax.<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Peraturan \"30 Hari\" dan Tarikh Akhir Notifikasi<\/b><\/span><\/h3>\n<p class=\"translation-block\">Dalam urusan Pertukaran Tempoh Perakaunan Malaysia, masa adalah segalanya. Tarikh akhir penyerahan Borang CP204B ditentukan oleh cara tempoh perakaunan tersebut diubah.<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tempoh Dipendekkan: Notifikasi mesti dibuat sekurang-kurangnya 30 hari sebelum berakhirnya tempoh perakaunan yang baru.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tempoh Dilanjutkan: Notifikasi mesti dibuat sekurang-kurangnya 30 hari sebelum berakhirnya tempoh perakaunan yang asal<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Kegagalan mematuhi tempoh masa yang ditetapkan ini boleh menyebabkan notifikasi anda ditolak atau dikenakan penalti.<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Kesan Terhadap Ansuran Cukai (CP204) &amp; Borang CP205<\/b><\/span><\/h3>\n<p class=\"translation-block\">Perubahan Tempoh Perakaunan di Malaysia memberi kesan secara langsung kepada ansuran cukai bulanan anda. Setelah LHDN menerima Borang CP204B, mereka akan memproses perubahan tersebut dan kebiasaannya akan mengeluarkan Notis Bayaran Ansuran (Borang CP205).<\/p>\n<p><span style=\"font-weight: 400;\">Notis ini akan memperincikan jadual bayaran yang telah disemak semula. Adalah penting untuk memantau perubahan ini kerana tempoh perakaunan yang lebih panjang boleh menyebabkan bilangan bulan ansuran bertambah, manakala tempoh yang lebih pendek boleh mengakibatkan pelarasan bayaran secara sekaligus. Memastikan CP204 anda selaras dengan tempoh perakaunan sebenar dapat mengelakkan penalti 10% akibat anggaran cukai yang terlalu rendah.<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Penalti Ketidakpatuhan<\/b><\/span><\/h3>\n<p class=\"translation-block\">Di bawah Seksyen 120(1)(i) Akta Cukai Pendapatan 1967, kegagalan memberitahu LHDN tentang Perubahan Tempoh Perakaunan di Malaysia adalah kesalahan jenayah. Sekiranya disabitkan, syarikat atau pegawainya mungkin menghadapi:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Denda: Antara RM200 hingga RM20,000.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Penjara: Tempoh sehingga enam bulan, atau kedua-duanya.<\/li>\n<\/ul>\n<p class=\"translation-block\">Selain denda mahkamah, LHDN juga boleh mengenakan kenaikan cukai sebanyak 10% jika kegagalan menyesuaikan anggaran anda menyebabkan perbezaan yang signifikan antara cukai dianggarkan dan cukai sebenar.<\/p>\n<h3><b>Poin Utama<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Borang Wajib: Gunakan Borang CP204B melalui MyTax untuk semua notifikasi.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tempoh 30 Hari: Sentiasa maklumkan 30 hari sebelum tarikh yang lebih awal antara dua tarikh (baru atau lama).<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Skop Entiti: Terpakai kepada Syarikat, LLP, Badan Amanah, dan Koperasi.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Risiko Denda Tinggi: Denda boleh mencecah RM20,000 jika gagal mematuhi tarikh notifikasi<\/li>\n<\/ul>\n<h3><b>Soalan Lazim (FAQ)<\/b><\/h3>\n<p><strong>Q1: Bolehkah saya menghantar notifikasi melalui e-mel atau surat?<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Tidak boleh. Di bawah PR 4\/2025, notifikasi mesti dibuat melalui sistem e-filing (MyTax). Surat manual tidak lagi diterima untuk notifikasi khusus ini.<\/span><\/p>\n<p><strong>Q2: Apa berlaku jika tempoh perakaunan baru saya melebihi 12 bulan?<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Ini dianggap sebagai tempoh \u201cdipanjangkan\u201d. Anda mesti memastikan notifikasi dihantar kepada LHDN 30 hari sebelum tarikh tamat tahun asal anda. Sila ambil perhatian bahawa tempoh asas bagi tujuan cukai tidak boleh melebihi 12 bulan, jadi LHDN akan membahagikan tempoh yang dipanjangkan kepada dua Tahun Taksiran (YA) yang berasingan.<\/span><\/p>\n<p><strong>Q3: Adakah syarikat yang baru diperbadankan dikecualikan daripada notifikasi ini?<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Walaupun syarikat baru, ia tetap perlu memberitahu LHDN jika memutuskan untuk menukar tempoh perakaunan pertama yang asalnya dirancang, selagi ia berada di bawah keperluan CP204.<\/span><\/p>\n<p><a href=\"https:\/\/ancgroup.biz\/ms\/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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