Dear Valued Clients,

 

We are writing to remind that Small and Medium Enterprises (SMEs), Tourism Industry and Individual Taxpayer who have received approval for deferment of tax instalment payments earlier will have to resume their instalment payments as follows:

 

DEFERMENT OF TAX INSTALMENT PAYMENTS STARTING FROM
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

Jul 2020

(Due on 15.07.2020)

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

Oct 2020

(Due on 15.10.2020)

CP500 instalment payments (2 months) Mar 2020

May 2020

31.03.2020

31.05.2020

Jul 2020

(Due on 31.07.2020)

 

Please ensure that the tax instalments are paid within the stipulated due dates in order to avoid any late payment penalty.