Q4 / Year-End Actions
📋 Reconcile VAT Returns
DEC 31Compare total VAT declared to accounting records. File corrections for any discrepancies via voluntary disclosure.
💼 GOSI Annual Review
DEC 31Verify all employee additions/terminations are reflected in GOSI. Reconcile contribution payments for the year.
🏛️ ESR Notification
MAR 31File ESR notification within 3 months of financial year-end. Confirm relevant activities and substance details.
📊 Financial Statements
JUN 30Prepare audited financial statements within 6 months. Required for MOICT annual return and bank covenants.
📄 CR Annual Return
MAR 31File annual return with MOICT (Sijilat). Confirm directors, shareholders, registered address, and share capital.
🔄 Input VAT Adjustment
DEC 31Annual capital goods adjustment for partial exempt businesses. Recalculate input VAT based on actual annual ratios.