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LATEST ANNOUNCEMENT BY INLAND REVENUE BOARD

By March 25, 2020 July 7th, 2020 No Comments

We are writing to keep you posted with the announcement made by the Inland Revenue Board (IRB) on 17 March 2020 that the filing deadline for various income tax return forms has been extended.  The IRB has also issued a list of Frequent Asked Questions (FAQs) on 19 March 2020 in relation to other relevant tax matters during the Movement Control Order period, i.e. between 18 and 31 March 2020 [the MCO Period].

EXTENSION OF FILING DEADLINE OF INCOME TAX RETURNS FORM (RF)

Taxpayer

Form type

Statutory due date for submission of RF according to the relevant Act

Grace period for submission of RF and payment of tax

Extended deadline for submission of RF and payment of tax

Employer

E

31 March 2020

31 May 2020
  • Company / Labuan company employers

2 months

(e-filing)
  • Non-company / non-Labuan company employers

2 months

(e-filing/postal delivery/hand delivery)
Individuals, partnerships, associations, deceased persons’ estate and Hindu joint families

BE

(Do not carry on business)

  

30 April 2020

 

2 months

(e-filing/postal delivery/hand delivery)

30 June 2020

B

(Carry on business)

P

30 June 2020

2 months

(e-filing/postal delivery/hand delivery)

31 August 2020

BT, M, MT, TF, TP

30 April 2020

(Do not carry on business)

2 months

(e-filing/postal delivery/hand delivery)

30 June 2020

 

30 June 2020

(Carry on business)

2 months

(e-filing/postal delivery/hand delivery)

  

31 August 2020

TJ

30 April 2020

(Do not carry on business)

2 months

(postal delivery/hand delivery)

  

30 June 2020

 
30 June 2020

(Carry on business)

2 months

(postal delivery/hand delivery)

  

31 August 2020
Company, Co-operative Societies, Limited Liability Partnerships, Trust Bodies and Petroleum

C, C1, PT, TA, TC, TR, TN, CPE, CPP

  

Within 7 months from the date following the close of the accounting period which constitutes the basis period for the year of assessment

Return for the Y/A 2019

2 months from the statutory due date of submission for accounting period ending:

  

 

 

 

·   31 Jul 2019

·   30 Apr 2020

·   31 Aug 2019

·   31 May 2020

·   30 Sep 2019

·   30 Jun 2020

·   31 Oct 2019

·   31 Jul 2020

·   30 Nov 2019

·   31 Aug 2020

1 month from the statutory due date of submission for accounting period ending:

31 Dec 2019

 31 Aug 2020

In addition to the above extension of filing deadline of the income RF, append below the relevant tax matters extracted from the FAQs for your reference.

Tax matters

Description

Extended due date

Tax estimates and payments

 
  • CP204 where the statutory due date for submission falls within the MCO Period; and
  • CP204A for the 6th and 9th month revision for which the statutory due date falls on 31 March 2020.

30 April 2020
  • Submission of the special revision of tax estimate in the month of the third monthly instalment that fall in the month March 2020

30 April 2020
  • Deferment of instalment payment

Companies that undertake activities relating to tourism may apply for deferment of instalment payments.
  • First instalment payment under CP500 (tax instalment for individuals with business income) which is due by 31 March 2020

30 April 2020
Withholding tax
  • Where the withholding tax payment due date falls within the MCO Period
  • The 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).

From 1 April 2020 to 30 April 2020

 

Country-by-Country Reporting

(CbCR)
  • Deadline for Malaysian entities to file the CbCR and the constituent entity to file the notification for CbCR

30 April 2020

Employer’s obligations
  • Forms CP21, CP22, CP22A or CP22B which are required to be submitted during the MCO Period

30 April 2020

Tax audit or investigation
  • Submission of Documents requested by the IRB for an audit or investigation which is due during the MCO Period

30 April 2020

Tax appeals
  • Submission of Form Q which is due during the MCO Period

30 April 2020 without having to file Form N

Real Property Gains Tax
  • Real Property Gains Tax returns which are due to be submitted during the MCO Period
  • Payment of Real Property Gains Tax due during the MCO Period

30 April 2020