Extension Due Date On Tax Matters During Movement Control Order (Latest Update: 6th May 2020)

CP204A-6 (FYE Sep 2020)

CP204-9 (FYE June 2020)

• 31 March 2020 (submission)
• 15 April 2020 (payment)

CP204A-6 (FYE Oct 2020)

CP204-9 (FYE Jul 2020)

• 30 April 2020 (submission)
• 15 May 2020 (payment)

Illustration:

CP 37

CP 37D

CP 37C

CP 37E

CP 37E(T)

CP37F

• submission of documents

*Submission of Form N is required

Notification of New & Resigned Employee, Tax Clearance Form, Notification of Employee Leaving Malaysia – submission can be made via:

1. Customer Service Counter
2. Email to Public Relation Officer: http://www.hasil.gov.my/bt_goindex.php?bt_kump=2&bt_skum=5&bt_posi=1&bt_unit=3&bt_sequ=1

 Illustration:

IRBM will notify eligible taxpayer via email.

15.

Illustration:

IRBM will notify eligible taxpayer via email.

16.

Revision of Tax Estimate in the Third Month of Basis Period falls in April 2020

Illustration

Notes:

• Eligible taxpayer are not allowed to do 3^rd month revision in the 4^th or 5^th month if the period has passed.
• Not subject to 85% restriction.
• Under-estimate penalty still applied.
• IRBM had confirm company may follow applied revised instalment without waiting for its approval should all T&C fulfilled.
• Due date for submission:
  • Submitted before payment due date for 3^rd instalment, effective revision from 3^rd instalment.
  • Submitted after payment due date for 3^rd instalment, effective revision take effect from the next instalment i.e. 3^rd instalment shall be paid based on original instalment scheme.
• Tax payers who eligible for 3 or 6 months deferment may apply for this 3^rd month revision as well.
• Please email to tax@chengco.com.my should you need our professional assistance (with a fee) on this application.

Constitute Entity – Notification of Reporting Entity

30 April 2020

19.

• Cash and in-kind donations;
• To COVID-19 Fund managed by Ministry of Health Malaysia;
• From Feb 2020 until the pandemic declared over by the Government
• fully deductible & must keep supporting document i.e. Gov official receipt [Kew. 38], transfer slip etc
• Contributors with business income, will be entitled to a deduction from gross business income;
• For YA 2020
• Ministry of Finance has recognised the initiative to combat COVID-19 pandemic as a community / charity project approved under paragraph 34(6)(h) of the ITA 1967.

Eligible contribution:

1. Cash
2. Equipment such as ventilators, patient beds and air conditioners;
3. Face mask, hand sanitiser, glove, test kit and personal protection equipment (PPE);
4. Services such as cost of disinfection and sanitation (roads, buildings, markets, places of worship, etc.), moving toilets & delivery of supplies; or
5.  Financing cost such as provision of permanent or temporary infrastructure (for example: tent, marquee tent to accommodate extra beds).

• Cash donations only
• To National Disaster Management Agency, Prime Minister’s Department [fully deductible & must keep supporting document i.e. Gov official receipt [Kew. 38], transfer slip etc.]; or
• To Institution or organisation or fund approved under subsection 44(6) of the ITA 1967 [subject to 10% aggregate income testing & must keep official receipt approved by IRBM]
• From Feb 2020 until the pandemic declared over by the Government
• For YA 2020

30 April 2020

Please refer: https://chengco.com.my/wp/2020/04/13/extension-due-date-on-income-tax-return-form-filling-schedule-2020/

• IRBM Customer Service Counter
• Email to: lhdn_int@hasil.gov.my

For details, please visit:

http://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=6&bt_posi=6&bt_unit=1&bt_sequ=1

25.

• ByrHasil at https://byrhasil.hasil.gov.my/ or online banking (payment in stages).
• telegraphic transfer to the bank and subsequently submit complete payment information to IRBM via e-mail to HelpTTpayment@hasil.gov.my or fax to 03-62019637.
• Payment by check at a bank counter or by using a bank-provided check deposit machine.
• Payment by check at the IRBM Payment Center or by mail or courier service.

26.