The Inland Revenue Board of Malaysia has announced that with effect from year of assessment 2018, it is mandatory for companies to furnish Form CP204 (Estimate of Tax Payable) and CP204A (Revised Estimate of Tax Payable) via e-Filing. Form CP204, which is due at least 30 days prior to the beginning of a basis period for a year of assessment, will be deemed not received if submitted in paper form. In such case, a taxpayer may be liable to a fine of MYR 200 to 2,000 or imprisonment up to 6 months or both.