Let's say if you register your business on SSM let's say on 1 Dec 2017 but haven't started operating the business yet.

Do you have to tally your declaration of business income starting on 1 Dec 2017 for the year 2017 tax assessment?

That means you have to start using Borang B for the year 2017 assessment (despite no business income). Even if you actually start operating the business on 1 January 2018 or even later?

you can always start your business first and later register your license within a year of operating with ssm

This post has been edited by moolala: Aug 3 2017, 04:18 PM

Try ask at biz forum see wat their answer