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

Extension Due Date On Tax Matters During Movement Control Order

(Latest Updated: 6th May 2020)

 FORMDESCRIPTIONDue Date
StatutoryExtension
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.CP204BNotification of Change in Accounting Period18 March – 12 May 202031 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 & Feb31 Mar 2020Not required to pay (FAQ 16)
2.Mar & Apr31 May 2020Not required to pay (FAQ 16)
3.May & Jun31 Jul 2020Payable
4.Jul & Aug31 Sept 2020Payable
5.Sept & Oct31 Nov 2020Payable
6.Nov & Dec31 Jan 2021Payable
5.CP502Amendment to Instalment for Individual Other Than Employment30th June 2020N/A
6.CP39 (PCB)Monthly Tax Deduction Data Submission & Payment for March & April payroll15 April & 15 May 202031 May 2020
7.CP38IRBM’s Instruction to Deduct SalaryMarch & April 202031 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 2020Beginning 13 – 31 May 2020
9.Tax Audit DocumentTax Audit Case

  • submission of documents
18 March – 15 May 202031 May 2020
10.Form CP58Statement of Monetary and Non-Monetary Incentive Payment31 March 202031 May 2020
11.Form Q

 

Notice of appeal to Special Commissioners18 March – 12 May 202031 May 2020

*Submission of Form N is required

12.Form CKHTReal Property Gain Tax: Return of disposer and acquirer (Form & Payment)18 March – 31 May 202031 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

January15 Feb 2020Payable
February15 Mar 2020Payable
March15 April 2020Not required to pay (FAQ 16)
April15 May 2020Not required to pay (FAQ 16)
May15 June 2020Not required to pay (FAQ 16)
June15 Jul 2020Payable
July15 Aug 2020Payable
August15 Sept 2020Payable
September15 Oct 2020Payable
October15 Nov 2020Payable
November15 Dec 2020Payable
December15 Jan 2021Payable

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

January15 Feb 2020Payable
February15 Mar 2020Payable
March15 April 2020Not required to pay (FAQ 16)
April15 May 2020Not required to pay (FAQ 16)
May15 June 2020Not required to pay (FAQ 16)
June15 Jul 2020Not required to pay (FAQ 16)
July15 Aug 2020Not required to pay (FAQ 16)
August15 Sept 2020Not required to pay (FAQ 16)
September15 Oct 2020Payable
October15 Nov 2020Payable
November15 Dec 2020Payable
December15 Jan 2021Payable

IRBM will notify eligible taxpayer via email.

No.Eligible MSIC CodeActivities
PASSENGER AIR TRANSPORT
151101Transport of passengers by air over regular routes and on regular schedules
251102Non-scheduled transport of passenger by air
351103Renting of air-transport equipment with operator for the purpose of passenger transportation
ACCOMMODATION ACTIVITIES
455101Hotels and resort hotels
555102Motels
655103Apartment hotels
755104Chalets
855105Rest house/guest house
955106Bed and breakfast units
1055107Hostels
1155108Home stay
1255109Other short term accommodation activities n.e.c
1355200Camping grounds, recreational vehicle parks and trailer parks
1455900Other accommodation
WATER TRANSPORT
1550111Operation of excursion, cruise or sightseeing boats
1650112Operation of ferries, water taxis
1750113Rental of pleasure boats with crew for sea and coastal water transport
TRAVEL AGENCY, TOUR OPERATOR, RESERVATION SERVICE AND RELATED ACTIVITIES
1879110Travel agency activities
1979120Tour operator activities
2079900Other reservation service and related activities

16.

CP204A-3rd Month RevisionEconomic Stimulus Package:

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

Illustration

FYE3rd Inst. Revision of tax estimateSubmission

Due date

Dec 2020Mar 202030 Apr 2020 (extended to 31 May 2020)
Jan 2021Apr 202031 May 2020
Feb 2021May 202030 Jun 2020
Mar 2021June 202031 Jul 2020
Apr 2021Jul 202031 Aug 2020
May 2021Aug 202030 Sept 2020
June 2021Sept 202031 Oct 2020
Jul 2021Oct 202030 Nov 2020
Aug 2021Nov 202031 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 202031 May 2020
17.CbCR Reporting & NotificationReporting 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 beneficiaries30 April 202030 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 1Application for An Approved Research Project Under Section 34A Of The Income Tax Act 196731 March &

30 April 2020

30 June 2020
22.IRBM Services
 ServiceOperational Time / method 
1Customer Service Counter8am – 4pmBased on each state working days.
2.Stamp Duty Counter8am – 3pm

(Branch Stamping Office)

8am – 1pm

1.30 – 3pm

(Revenue Service Centre)

3.IRBM Office [telephone]9am – 4.30pm
Hasil Care Line9am – 4.30pmEveryday [except Saturday]
4.IRBM’s Payment Centre Counter [KL, Kota Kinabalu & Kuching]

 

8am – 3pmMonday – Friday

5.

ezHasil24 hoursMonday – 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 TN2 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 ResidenceTaxpayer 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.

PaymentTax 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.

OthersDelay payment during MCO period not subject to tax increase18 March – 12 May 202031 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 Update: 26th August 2020)

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

 

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