Tax Clearance Letter Application
Rising Global Consultants
Tax Clearance Letter
It is usually used to prove that an individual or a company has met its tax obligations for a specific period of time. An application for a Tax Clearance Letter is usually required to carry out a specific transaction or to complete certain administrative formalities, such as applying for a loan, transferring property, or conducting a business transaction.
The Inland Revenue Board of Malaysia (IRB) has issued operational guidelines on July 31, 2016 on the procedures for applying for Tax Clearance Letters (TCLs) for companies, limited liability partnerships (LLPs) and Labuan entities (Labuan companies and Labuan LLPs).
Company
Companies intending to apply for a Tax Clearance Letter are required to file an Income Tax Return (ITRF) for the latest assessment year. In case the Inland Revenue has not provided the e-Form C for the latest assessment year, the company can obtain the Form C (for the purpose of Tax Clearance Letter only) at any Inland Revenue branch office. The form must be submitted along with the ITRF request form to the Inland Revenue branch office responsible for processing the company’s income tax documents.
Voluntary Winding Up By Members
Voluntary Winding Up By Creditors
Winding Up By Court Order
Striking Off Name Of Company
Cessation Of Business (Foreign company)
Striking Off Of Dormant Company
Form 66 : Declaration Of Solvency
Form 11 : Notice Of Resolution
Form 71: Notice Of Appointment And Situation Of Office Of Liquidator (Members Voluntary Winding Up)
Form 75 : Liquidator’s Account Of Receipt And Payments And Statement Of The Position In The Winding Up
Form 65A : Statutory Declaration Of Inability Of Company To Continue Business, And That Meetings Of The Company And Its Creditors Have Been Summoned
Form 11 : Notice Of Resolution
Form 72 : Notice Of Appointment And Situation Of Office Of Liquidator (Creditors’ Voluntary Winding Up)
Form 75 : Liquidator’s Account Of Receipt And Payments And Statement Of The Position In The Winding Up
Receiving Order or Winding Up Order
Form 61 : Statement Of Affairs
Form 70 : Notice Of Appointment And Situation Of Office Of Liquidator (Winding Up By Court)
Form 75 : Liquidator’s Account Of Receipt And Payments And Statement Of The Position In The Winding Up
A notice declaring that a company has been struck off and removed from the Companies Register under section 308 of the Companies Act 1965. This is usually due to the company’s failure to meet legal requirements, such as failure to submit annual financial reports or to pay relevant fees.
Form 90：Notice By Foreign Company Of Cessation Of Business
Form CP7：Notice of cessation of business of dormant company
Limited Liability Partnership
（LLP）
A Limited Liability Partnership (LLP) intending to apply for a Letter of Clearance must file an Income Tax Return (ITRF) for the most recent assessment year.The ITRF must be filed along with the Letter of Clearance application form with the Inland Revenue Division in charge of processing the Income Tax documents of the partnership
Corporations and Limited Liability Partnerships (LLPs) must submit the application for a Letter of Clearance to the Inland Revenue Division in charge of processing the income tax documents of the corporation or the partnership. A letter of clearance will be issued upon receipt of all relevant documents and income tax (including employee monthly withholding tax)
Limited liability partnerships applying for a tax clearance letter need to submit the following documents :
Voluntary Winding Up By Members
Creditors' voluntary winding-up
Winding Up By Court Order
Tax Clearance Letter application form
- Tax Clearance Letter Request Form
- Receipt of compulsory winding-up orders
- Tax Clearance Letter application form
- Receiving Order or Winding Up Order
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