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Extension Due Date On Tax Matters During Movement Control Order

(Latest Updated: 6th May 2020)

  FORM DESCRIPTION Due Date
Statutory Extension
1. CP204 (FYE April 2021)

CP204A-6 (FYE Sep 2020)

CP204-9 (FYE June 2020)

Corporate Tax Estimate Return
  • 31 March 2020 (submission)
  • 15 April 2020 (payment)
 31 May 2020
2. CP204 (FYE May 2021)

CP204A-6 (FYE Oct 2020)

CP204-9 (FYE Jul 2020)

Corporate Tax Estimate Return

 

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

 

31 May 2020
3. CP204B Notification of Change in Accounting Period 18 March – 12 May 2020 31 May 2020
4. CP500 (1st & 2nd Instalment)

 

 

Individual Other Than Employment for Instalment due on 31 March 2020 & 31 May 2020

Illustration:

Instalment No. Instalment

for the month of:

Due date

(before or on)

Instalment

payable status

1. Jan & Feb 31 Mar 2020 Not required to pay (FAQ 16)
2. Mar & Apr 31 May 2020 Not required to pay (FAQ 16)
3. May & Jun 31 Jul 2020 Payable
4. Jul & Aug 31 Sept 2020 Payable
5. Sept & Oct 31 Nov 2020 Payable
6. Nov & Dec 31 Jan 2021 Payable
5. CP502 Amendment to Instalment for Individual Other Than Employment 30th June 2020 N/A
6. CP39 (PCB) Monthly Tax Deduction Data Submission & Payment for March & April payroll 15 April & 15 May 2020 31 May 2020
7. CP38 IRBM’s Instruction to Deduct Salary March & April 2020 31 May 2020
8. CP 37A

CP 37

CP 37D

CP 37C

CP 37E

CP 37E(T)

CP37F

Withholding Tax (Form & Payment) 18 March – 12 May 2020 Beginning 13 – 31 May 2020
9. Tax Audit Document Tax Audit Case

  • submission of documents
18 March – 15 May 2020 31 May 2020
10. Form CP58 Statement of Monetary and Non-Monetary Incentive Payment 31 March 2020 31 May 2020
11. Form Q

 

Notice of appeal to Special Commissioners 18 March – 12 May 2020 31 May 2020

*Submission of Form N is required

12. Form CKHT Real Property Gain Tax: Return of disposer and acquirer (Form & Payment) 18 March – 31 May 2020 31 May 2020
13. CP21, CP22, CP 22A or CP22B

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
14. 3 months CP204 payment deferment (ALL SMEs Business) Tax instalment payment due from April to June

 Illustration:

Instalment

for the month of:

Due date

(before or on)

Instalment

payable status

January 15 Feb 2020 Payable
February 15 Mar 2020 Payable
March 15 April 2020 Not required to pay (FAQ 16)
April 15 May 2020 Not required to pay (FAQ 16)
May 15 June 2020 Not required to pay (FAQ 16)
June 15 Jul 2020 Payable
July 15 Aug 2020 Payable
August 15 Sept 2020 Payable
September 15 Oct 2020 Payable
October 15 Nov 2020 Payable
November 15 Dec 2020 Payable
December 15 Jan 2021 Payable

IRBM will notify eligible taxpayer via email.

15.

6 months CP204 payment deferment (Tourism including ALL SMEs Business) Tax instalment due from April to September

Illustration:

Instalment

for the month of:

Due date

(before or on)

Instalment

payable status

January 15 Feb 2020 Payable
February 15 Mar 2020 Payable
March 15 April 2020 Not required to pay (FAQ 16)
April 15 May 2020 Not required to pay (FAQ 16)
May 15 June 2020 Not required to pay (FAQ 16)
June 15 Jul 2020 Not required to pay (FAQ 16)
July 15 Aug 2020 Not required to pay (FAQ 16)
August 15 Sept 2020 Not required to pay (FAQ 16)
September 15 Oct 2020 Payable
October 15 Nov 2020 Payable
November 15 Dec 2020 Payable
December 15 Jan 2021 Payable

IRBM will notify eligible taxpayer via email.

No. Eligible MSIC Code Activities
PASSENGER AIR TRANSPORT
1 51101 Transport of passengers by air over regular routes and on regular schedules
2 51102 Non-scheduled transport of passenger by air
3 51103 Renting of air-transport equipment with operator for the purpose of passenger transportation
ACCOMMODATION ACTIVITIES
4 55101 Hotels and resort hotels
5 55102 Motels
6 55103 Apartment hotels
7 55104 Chalets
8 55105 Rest house/guest house
9 55106 Bed and breakfast units
10 55107 Hostels
11 55108 Home stay
12 55109 Other short term accommodation activities n.e.c
13 55200 Camping grounds, recreational vehicle parks and trailer parks
14 55900 Other accommodation
WATER TRANSPORT
15 50111 Operation of excursion, cruise or sightseeing boats
16 50112 Operation of ferries, water taxis
17 50113 Rental of pleasure boats with crew for sea and coastal water transport
TRAVEL AGENCY, TOUR OPERATOR, RESERVATION SERVICE AND RELATED ACTIVITIES
18 79110 Travel agency activities
19 79120 Tour operator activities
20 79900 Other reservation service and related activities

16.

CP204A-3rd Month Revision Economic Stimulus Package:

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

Illustration

FYE 3rd Inst. Revision of tax estimate Submission

Due date

Dec 2020 Mar 2020 30 Apr 2020 (extended to 31 May 2020)
Jan 2021 Apr 2020 31 May 2020
Feb 2021 May 2020 30 Jun 2020
Mar 2021 June 2020 31 Jul 2020
Apr 2021 Jul 2020 31 Aug 2020
May 2021 Aug 2020 30 Sept 2020
June 2021 Sept 2020 31 Oct 2020
Jul 2021 Oct 2020 30 Nov 2020
Aug 2021 Nov 2020 31 Dec 2020

Notes:

  • Eligible taxpayer are not allowed to do 3rd month revision in the 4th or 5th 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 3rd instalment, effective revision from 3rd instalment.
    • Submitted after payment due date for 3rd instalment, effective revision take effect from the next instalment i.e. 3rd instalment shall be paid based on original instalment scheme.
  • Tax payers who eligible for 3 or 6 months deferment may apply for this 3rd month revision as well.
  • Please email to tax@chengco.com.my should you need our professional assistance (with a fee) on this application.
W.e.f. March 2020 31 May 2020
17. CbCR Reporting & Notification Reporting Entity – Submission of CbCR Report;

Constitute Entity – Notification of Reporting Entity

31 March &

30 April 2020

31 May 2020
18. S44(6) Approved Organisation/Institution Annual Submission Annual Audited accounts submission, List of donors with donation >RM20k & List of beneficiaries 30 April 2020 30 June 2020

19.

S34(6)(h) contributions
  • 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).
20. S44(6) donations
  • 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
21. Form 1 Application for An Approved Research Project Under Section 34A Of The Income Tax Act 1967 31 March &

30 April 2020

30 June 2020
22. IRBM Services
  Service Operational Time / method  
1 Customer Service Counter 8am – 4pm Based on each state working days.
2. Stamp Duty Counter 8am – 3pm

(Branch Stamping Office)

8am – 1pm

1.30 – 3pm

(Revenue Service Centre)

3. IRBM Office [telephone] 9am – 4.30pm
Hasil Care Line 9am – 4.30pm Everyday [except Saturday]
4. IRBM’s Payment Centre Counter [KL, Kota Kinabalu & Kuching]

 

8am – 3pm Monday – Friday

5.

ezHasil 24 hours Monday – Sunday
23. Form C, Form C1, Form PT, Form E, Form BE, Form B, Form BT, Form M, Form MT, Form P, Form M, Form BT, Form TF, Form TJ, Form TR, Form TC, Form TN 2 or 3 months extension based on Filing 3rd Amended Programme 2020.

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

24. Certificate of Residence Taxpayer that unable to access e-Residence, may provide supporting documents via:

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.

Payment Tax payments above the allowable limit for online payments can be made as follows:

  • 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.

Others Delay payment during MCO period not subject to tax increase 18 March – 12 May 2020 31 May 2020

 Note: SMEs here referring to business with paid-up capital of less than or equal to RM2.5 million ordinary shares at the beginning of the basis period for a year of assessment; AND gross business income of RM50 million and below. IRBM had further clarified that determination of SME will be based solely on Para 2A, Schedule 1, ITA 1967 and IRBM record as per Income Tax Return YA 2018.

Summary Of Extension Due Date on EPF, SOCSO, SST, HRDF, SSM & IRBM During MCO (Summary Table) Download The PDF Version

>> Extension Due Date on Tax Matters (Latest Updated: 6th May 2020)

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Read more on:

Summary of Extension Due Date on EPF, SOCSO, SST, HRDF, SSM & IRBM During Movement Control Order (MCO) (Latest Updated: 29 April 2020)

Extension Due Date on Income Tax Return Form Filling Schedule 2020 (Latest Updated: 28 April 2020)

 

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