TO ALL ACCOUNTANTS
1.RETURN FORM FILING PROGRAMME FOR THE YEAR 2020 – AMENDMENT NO 1/2020
On 17 March 2020, the Inland Revenue Board of Malaysia (IRBM) has uploaded the Return Form (RF) Filing Programme for the Year 2020 – Amendment No 1/2020. The taxpayers are given the extended grace periods for submission of the tax return forms for the remuneration year 2019 (Form E/e-E) or year of assessment 2019 as follows:
| Type of Form | Taxpayer | Actual due date | Extended grace periods | ||
|---|---|---|---|---|---|
| e-Filing | Through Post | By Hand | |||
| Form E / e-E for the remuneration year 2019 | Employers- Company/ Labuan company | 31/03/2020 | 31/05/2020 | None | None |
| Employers- Non-company/ Non-Labuan company | 31/03/2020 | 31/03/2020 | 31/05/2020 | 31/05/2020 | |
| Form BE, e-BE, m-BE | Resident individuals who do not carry on business | 30/04/2020 | 30/06/2020 | 30/06/2020 | 30/06/2020 |
| Form BE, e-BE | Resident individuals who carry on business | 30/06/2020 | 31/08/2020 | 31/08/2020 | 31/08/2020 |
| Form P, e-P | Partnerships | 30/06/2020 | 31/08/2020 | 31/08/2020 | 31/08/2020 |
| Form BT, e-BT | Resident Individuals (Knowledge/ Expert Workers) | Do not carry on business – 30/04/2020
Carry on business – 30/06/2020 |
30/06/2020
31/08/2020 |
30/06/2020
31/08/2020 |
30/06/2020
31/08/2020 |
| Form M, e-M | Non-resident Individuals | ||||
| Form MT, e-MT | Non-resident Individuals (Knowledge Workers) | ||||
| Form TF, e-TF | Associations | ||||
| Form TP, e-TP | Deceased Persons’ Estate | ||||
| Form TJ | Hindu Joint Families | Do not carry on business-30/04/2020
Carry on business – 30/06/2020 |
Not applicable | 30/06/2020
31/08/2020 |
30/06/2020
31/08/2020 |
| Form e-C,
Form PT, e-PT, |
Companies with the financial year ended (fye)
– 31/07/2019 Limited Liability Partnerships with the fye: – 31/07/2019 |
Within 7 months from the date following the close of the accounting
29/02/2020 29/02/2020 |
30/04/2020 31/05/2020 30/06/2020 31/07/2020 31/08/202030/04/2020 31/05/2020 30/06/2020 31/07/2020 31/08/2020 |
None None None None None3 working days from: – 29/02/2020 – 31/03/2020 – 30/04/2020 – 31/05/2020 – 30/06/2020 |
None None None None NoneNone None None None None |
| Form CPE, e-CPE, CPP, e-CPP 2019 | Chargeable person under section 30A of the Petroleum (Income Tax) Act 1967 [Exploration] and chargeable person under Section 30 of the Petroleum (Income Tax) Act 1967 [Production] with the fye: – 31/07/2019 – 31/08/2019 – 30/09/2019 – 31/10/2019 – 30/11/2019 |
Within 7 months from the date following the end of the exploration period
or Within 7 months from the date following the end of the basis period for the year of assessment |
7 months from the date following the end of the exploration period plus 2 months
or 7 months from the date following the end of the basis period for the year of assessment plus 2 months |
7 months from the date following the end of the exploration period plus 3 working days
or 7 months from the date following the end of the basis period for the year of assessment plus 3 working days |
None |
The details of the said filing programme of tax returns for the year 2020 can be downloaded at the link below:
http://lampiran1.hasil.gov.my/pdf/pdfam/ProgramMemfailBN_2020_Pin.1_2.pdf
2.FREQUENTLY ASKED QUESTIONS IN REGARD TO THE OPERATIONS OF THE IRBM DURING THE MOVEMENT CONTROL ORDER
On 18 March 2020, the IRBM published the frequently asked questions (FAQs) in regard to the operations of the IRBM during the Movement Control Order.
The aforesaid FAQs can be viewed at the link below:
http://lampiran2.hasil.gov.my/pdf/pdfam/faq_2.pdf
3.RMCD STATEMENT PERTAINING TO THE OPERATIONS AND SERVICES OF CUSTOMS DURING THE MOVEMENT CONTROL ORDER
On 18 March 2020, the Royal Malaysian Customs Department (RMCD) published the statement pertaining to the operations and services of RMCD during the Movement Control Order from 18 March 2020 to 31 March 2020. One of the matters stated therein is the due date for submission of any customs returns of 31 March 2020 has been extended to 15 April 2020. Any penalties imposed on the customs returns submitted on or before 15 April 2020 will be waived.
The details of the above-mentioned statement can be downloaded at the link:
https://mysst.customs.gov.my/assets/document/Annoucement/OPERASI%20DAN%20PERKHIDMATAN%20JKDM%20SEMASA%20PERINTAH%20KAWALAN.pdf
Please be guided accordingly.
DR. NURMAZILAH DATO MAHZAN
Chief Executive Officer
