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Income Tax Schedule

Tax Delivery Time Duration of Payment
Half First Year Tax In the month of January January 1 until February 28/29
Half Second Year Tax In the month of July July 1 until August 31

If there is any late payment ( after February 28/29 and August 1) a Notice (E Form) will be send to the customer.

The customer needs to settle the overdue payment in 15 days from the date of the notice and fine as such will be imposed. -2% from the overdue payment or a minimum of RM 2.00

If the customer still failed to settle the fine, arrest warrant will be issue to the customer and the cost of the warrant is 20% or the total amount of the overdue tax will be charged. The warrant will entitle the Kulim Hi-Tech Industrial Park Local Authority:-

- MTo seize the removable property in the building.
- To auction the building / land through the appointed registered auctioneer by the Kulim Hi-Tech Industrial Park Local Authority.