Declaration of Company not in operation (IT Form 3E)

Companies which have either not started operation or have ceased business and have not derived any income during an income year should submit a declaration for not in operation within 3 months from the end of the accounting year.

Where a company submits a declaration for an income year, it shall not be required to submit an annual Corporate Tax return (IT Form 3) in respect of that year only. It is to be noted that if the company is still inoperative for the following subsequent years, such a declaration should be submitted for each and every income year the company does not start operation or has ceased business.

In case the company has not submitted the declaration within three months from the end of the month in which the company's accounting year ends, it will be required to submit an annual return of income (IT Form 3) within six months from the end of the month in which its accounting period ends.

The declaration by company not in operation is not applicable to a company holding a Global Business Licence under the Financial Services Act and a trust.

Year of Assessment 2024 - 2025

Year of Assessment 2024 - 2025 relates to accounting year ending on any date falling on or between 1 January 2024 to 31 December 2024.

Click Here for e-Filing

 General Information for Electronic Filing of Declaration of Company not in operation 

• Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their declaration.

• Kindly note that it is the taxpayer’s responsibility to file a correct and complete declaration.

• Ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.

Important notes for e-Filing

1. Enter the TAN of the company to access your online form. The company's TAN will automatically appear on the web page.

2. Ensure that you have all the required information before you start filing.

3. No document need to be submitted if you file electronically but all required information must be inserted.

4. While filling the declaration, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your declaration has been received by MRA for further processing.

5. Please note that the responsibility to make a correct and complete declaration remains on the taxpayer according to law.

6. If you wish to print a copy of your form, please do so before you submit the declaration online