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Latest Announcement by Inland Revenue Board – Deadline for Tax Filing Payments (Updated as at 28.04.2020) – REVISED

By May 1, 2020 October 29th, 2020 No Comments

Please note that this email supersedes our email on 29 April 2020.

We are writing to inform that the IRB has updated the Return Form Filing Programme for the Year 2020 and Frequent Asked Questions (FAQs) on 28 April 2020.  We attach herewith the Return Form Filing Programme and the updated FAQs for your reference.

Following the latest Return Form Filing Programme and FAQs issued by the IRB, we summarise below the deadline for filing various income tax return forms and tax payments:

EMPLOYER
Type of form Statutory due date Extended due date
Form E
·         Company / Labuan company employers 31.03.2020 31.05.2020

(e-filing only)

·         Non-company / non-Labuan company employers 31.03.2020 31.05.2020

(e-filing / postal delivery / hand delivery)

Forms CP21, CP22, CP22A or CP22B which are required to be submitted during the MCO Period Within the MCO period Beginning 29.04.2020
Monthly Tax Deduction (MTD) for the following months:

·         April 2020 (for March 2020 remuneration)

·         May 2020 (for April 2020 remuneration)

 

 

15.04.2020

15.05.2020

 

 

31.05.2020

31.05.2020

 

INDIVIDUALS, PARTNERSHIPS, ASSOCIATIONS, DECEASED PERSONS’ ESTATE AND HINDU JOINT FAMILIES (YA 2019)
Type of form Statutory due date Extended due date
BE / B / P / BT / M / MT / TF / TP / TJ 30.04.2020

(Do not carry on business)

30.06.2020

(e-filing / postal delivery / hand delivery)

30.06.2020

(Carry on business)

31.08.2020

(e-filing / postal delivery / hand delivery)

 

COMPANY, CO-OPERATIVE SOCIETIES, LIMITED LIABILITY PARTNERSHIPS, TRUST BODIES AND PETROLEUM (YA 2019 / YA 2020)

(FORM C / C1 / PT / TA / TC / TR / TN / CPE / CPP)

Financial year end Statutory due date Due date with 1 month grace period (normal) Extended due date
30.06.2019 31.01.2020 29.02.2020 N/A
31.07.2019 29.02.2020 31.03.2020 30.04.2020
31.08.2019 31.03.2020 30.04.2020 31.05.2020
30.09.2019 30.04.2020 31.05.2020 31.07.2020
31.10.2019 31.05.2020 30.06.2020 31.08.2020
30.11.2019 30.06.2020 31.07.2020 30.09.2020
31.12.2019 31.07.2020 31.08.2020 31.10.2020
31.01.2020 31.08.2020 30.09.2020 31.10.2020

Note (*)

29.02.2020 30.09.2020 31.10.2020 30.11.2020

Note (*)

31.03.2020 31.10.2020 30.11.2020 31.12.2020

Note (*)

Note (*): Excluding Petroleum Income Tax cases

TAX ESTIMATES AND PAYMENTS
Type of form / payment Statutory due date Extended due date
CP204 Within the MCO period 31.05.2020
CP204A

(6th or 9th month)

Within the MCO period 31.05.2020
CP204B Within the MCO period 31.05.2020
Special revision of tax estimate in the third month instalment which falls in year 2020 Within the MCO period 31.05.2020
CP204 instalment payments for the following months: (Non-SME)

·         April 2020

·         May 2020

 

 

15.04.2020

15.05.2020

 

 

31.05.2020

31.05.2020

Withholding tax

[Payment can also be made via telegraphic transfer and the transaction details are to be submitted to the IRB via fax (03 6201 9637) or email (HelpTTpayment@hasil.gov.my)]
Within the MCO period From 13.05.2020 to 31.05.2020

 

DEFERMENT OF TAX INSTALMENT PAYMENTS
Type of payment Qualifying month Statutory due date
CP204 instalment payments (3 months) for all types of businesses with Small and Medium Enterprises (SMEs) status

Definition of SME:

i.      Have a paid-up capital of not more than RM2.5 million ordinary shares at the beginning of the basis period for a year of assessment; and

ii.     Have a gross business income of not more than RM50 million.

Apr 2020

May 2020

Jun 2020

15.04.2020

15.05.2020

15.06.2020

CP204 instalment payments (6 months) for tourism industry with the following Malaysian Standard Industrial Classification (MSIC) codes:

51101 Transport of passengers by air over regular routes and on regular schedules
51102 Non-scheduled transport of passenger by air
51103 Renting of air-transport equipment with operator for the purpose of passenger transportation
55101 Hotels and resort hotels
55102 Motels
55103 Apartment hotels
55104 Chalets
55105 Rest house/guest house
55106 Bed and breakfast units
55107 Hostels
55108 Home stay
55109 Other short term accommodation activities n.e.c.
55200 Camping grounds, recreational vehicle parks and trailer parks
55900 Other accommodation
50111 Operation of excursion, cruise or sightseeing boats
50112 Operation of ferries, water taxis
50113 Rental of pleasure boats with crew for sea and coastal water transport
79110 Travel agency activities
79120 Tour operator activities
79900 Other reservation service and related activities
Apr 2020

May 2020

Jun 2020

Jul 2020

Aug 2020

Sep 2020

15.04.2020

15.05.2020

15.06.2020

15.07.2020

15.08.2020

15.09.2020

CP500 instalment payments (2 months) Mar 2020

May 2020

31.03.2020

31.05.2020

Notes

1.     SME status shall be determined based on the YA 2018 tax return form received by the IRB. Qualified taxpayers will be automatically approved and notified by the IRB via email.

2.     The deferred payments are not required to be made after June 2020 or September 2020.  Any balance of tax must be settled upon submission of the income tax return.

3.     Taxpayers which are deferring their tax instalments payments (i.e. Tourism industry or SME) are still entitled to revise the tax estimation in 3rd month instalment.

4.     Taxpayers in the tourism industry with other business activities will still be entitled to the 6-month deferment programme.

5.     Penalties for tax underestimation will NOT be computed based on the total instalment paid BUT based on the latest tax estimate.

 

REAL PROPERTY GAINS TAX (RPGT)
Type of form / payment Statutory due date Extended due date
RPGT return

(CKHT 1A / 1B / 2A / 3)

Within 18.03.2020 to 31.05.2020 31.05.2020
RPGT payment Within 18.03.2020 to 31.05.2020 31.05.2020

 

OTHER SUBMISSION
Type of submission Extended due date
Country-by-Country Reporting (CbCR)

·         Malaysian entities to file the CbCR where the due date falls on:

o  31.03.2020

o  30.04.2020

·         Constituent entities in Malaysia to file the notification for CbCR where the due date falls on:

o  31.03.2020

o  30.04.2020

 

 

15.05.2020

31.05.2020

 

 

31.05.2020

31.05.2020

Tax audit or investigation

·         Submission of Documents requested by the IRB for an audit or investigation which is due within the period of 18.03.2020 until 15.05.2020

 

31.05.2020

Tax appeals

·         Submission of Form Q which is due during the MCO Period

 31.05.2020

Form N is required to be filed by stating the delay is due to the implementation of Movement Control Order

Institution or organisation approved under section 44(6) of the ITA 1967

·         Submission of audited accounts

 30.06.2020
Application Form of an Approved Research and Development (R&D) Project under Section 34A ITA 1967 (Borang 1) (New Project / Extension Project) which ends on 31 March 2020 or 30 April 2020 30.06.2020

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