Malaysian Inland Revenue Board, also known as the IRB, released operational guidelines in 2016 that covered the Tax Clearance Letter application procedures for companies, limited liability partnerships, and Labuan company entities (both the Labuan Companies and the Labuan limited liability partnerships). The guidelines were made to provide an explanation on the Tax Clearance Letter application procedures as well as the required documents for the application itself. Knowing what is required of you and your business, with the knowledge of the procedure and process of the application, will help smoothen and quicken the entire process of approval.

For companies that are applying for the Tax Clearance Letter, you are required to submit all Income Tax Return forms until the most recent year of assessment. If the e-Form C has not yet been made available by the Inland Revenue Board, you are able to obtain the physical Form C from any of the IRB branches in Malaysia. You are required to complete the form and submit it with all the relevant documents required to the IRB branch itself.

A Quick Overview Of The Forms Required For Company Submission:
– Voluntary Winding Up By Members: Form 66, Form 11, Form 71, and Form 75
– Voluntary Winding Up By Creditors: Form 65A, Form 11, Form 72, and Form 75
– Winding Up By Court Order: Receiving Order, Form 61, Form 70, and Form 75
– Striking Off Name Of Company: Notice under Section 308 of the Companies Act 1965
– Cessation Of Business Of Foreign Company: Form 90
– Striking Off Of Dormant Company: Form CP7