Good day!
I have a question about corporate income tax in Malaysia. Does the tax year for enterprises always follow January to December?

For example: Suppose Enterprise A gets a job from Company B and quotes RM10,000. A then subcontracts the job to Company C for RM9,000. This happens in December 2025. C completes the job and informs A before year-end. A invoices B, and B pays just before New Year's. But C only sends its invoice to A on January 3, 2026.

In this case, does A have to report the full RM10,000 as income for 2025 tax purposes, without deducting the RM9,000 expense yet? Meaning, A pays tax on RM10,000 for 2025? Or can the expense be claimed in 2025 since the work was done then?

Any insights or links to IRB guidelines would be great—thanks!