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) |
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| 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 |
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CP204 instalment payments (6 months) for tourism industry with the following Malaysian Standard Industrial Classification (MSIC) codes:
|
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 |
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| CP500 instalment payments (2 months) | Mar 2020
May 2020 |
31.03.2020
31.05.2020 |
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| 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. |
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| 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 |
Attachments:
