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OPERATIONAL GUIDELINE NO. 2 YEAR 2020

Amendment of Tax Estimate (CP204) In The 3rd Installment Falling On The Calendar Year 2020 And Deferment for Payment of Tax Estimate (CP204 And CP500) Under The Economics Stimulus Package 2020.

1. Foreword

2. Purpose

3. Implementation

3.1 Tax Amendment in the 3rd Month of Installments That Fall in The Calendar Year 2020

3.2 Postponement of CP204 Payment for a period of Six (6) Months Starting 1st April 2020 Until 30th September 2020 (extended to 31st December 2020 under National Short-Term Economic Plan announce on 5th June) to Company/ LLP/ Cooperative/ Resident Trust Body Related to the Tourism Industry

3.3 Deferred Payment of Tax Estimates for a Period of Three (3) Months Starting April 2020 Until June 2020

 

1. Foreword

The spread of the COVID-19 pandemic has had a major impact on global economic development, including Malaysia. Therefore, the Government has introduced the Economic Stimulus Package to ensure that the economic risks associated with the spread of this epidemic can be effectively addressed. Among the steps that have been taken by the Government are as follows:

  • Allow the amendment of CP204 in the 3rd month of installments falling in the calendar year 2020 to all Companies/ Limited Liability Partnerships (LLP)/ Cooperatives/ Trust bodies;
  • Allow deferment of CP204 payment for a period of six (6) months from 1st April 2020 to 30th September 2020 to Companies/ LLP/ Cooperatives/ resident trust bodies related to the tourism industry; and (Note: Under the National Economic Recovery Plan introduced on 5th June 2020, this has been extended to 31st December 2020)
  • Allow the deferment of payment of tax estimates for a period of three (3) months from 1st April 2020 until 30th June 2020 to:
    • Tax resident companies with the status of Small Enterprises and Medium (PKS) (CP204); and
    • Taxpayers other than for resident companies (CP500).

Go To:

2. Purpose

3.1 Implementation – Tax Amendment in the 3rd Month of Installments That Fall in The Calendar Year 2020

3.2 Implementation – Postponement of CP204 Payment for a period of Six (6) Months Starting 1st April 2020 Until 30th September 2020 (extended to 31st December 2020 under National Short-Term Economic Plan announce on 5th June) to Company/ LLP/ Cooperative/ Resident Trust Body Related to the Tourism Industry.

3.3 Implementation – Deferred Payment of Tax Estimates for a Period of Three (3) Months Starting April 2020 Until June 2020

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2. Purpose

These guidelines are intended to explain the implementation of tax amendment in the 3rd month of installments that fall in the calendar year 2020 and the deferment of tax estimate payments applicable to:

File Category Taxpayer Category
CP204 Company (C)

(including those with SME status)

Cooperative, LLP, Trust Body

(C1, PT, TA, TC, TN and TR)

CP500 Individual Other than under Employment, Estate, Association, Hindu Joint Family

(BE, B, TP, TF dan TJ)

Go To:

1. Foreword

3.1 Implementation – Tax Amendment in the 3rd Month of Installments That Fall in The Calendar Year 2020

3.2 Implementation – Postponement of CP204 Payment for a period of Six (6) Months Starting 1st April 2020 Until 30th September 2020 (extended to 31st December 2020 under National Short-Term Economic Plan announce on 5th June) to Company/ LLP/ Cooperative/ Resident Trust Body Related to the Tourism Industry.

3.3. Implementation – Deferred Payment of Tax Estimates for a Period of Three (3) Months Starting April 2020 Until June 2020

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3. Implementation

3.1 Tax Amendment in the 3rd Month of Installments That Fall in The Calendar Year 2020

  • Company/ LLP/ Cooperative/ Trust Body in all industries are eligible to do CP204 amendment in the 3rd month of installments that fall in the calendar year 2020. This amendment is not limited to basis period for Year of Amendment 2020 only.
  • Company/ LLP/ Cooperative/ Trust Body should furnish the amendment form in the respective 3rd month of installments that fall in the calendar year 2020. Application form received out of the 3rd month of installments will not be processed except those given extension of time. However, amendments in the 6th or 9th month of the basis period through e-CP204A are still allowed.
  • This amendment of CP204 in the 3rd month of installment in the calendar year 2020 is not subject to the normal tax estimates rules which can not be less than 85% of the amended/ original tax estimates for the previous year of assessment.
  • The deadline for submission of the CP204 amendment in the 3rd month of the installment in the calendar year 2020 is determined based on the company’s basis period.

Example:

Basis Period 3rd Month of Installment In 2020 Deadline for Submission of Amendment Form Effective Date of Amendment
1st January 2020 to 31st December 2020 April 2020 30th April 2020

(Extended to 31st May 2020 due to Movement Control Order)

  • Both payment dates for the 3rd and 4th month of installment are 31st May 2020 (Extension of Movement Control Order)
  • The effective date of the amendment is 15th April 2020. If the company has paid the 3rd installment on 15th April 2020, then the effective date of the amendment will start on the 4th installment month where the deadline for payment is 31st May 2020. (upon taxpayer application)
1st August 2020 to 31st July 2021 November 2020 30th November 2020
  • If the application form is submitted before 15th November 2020, the effective date of the amendment will commence in the 3rd month of the installment.
  • If the application form is submitted after 15th November 2020, the effective date of the amendment will start in the 4th month of installment where the deadline for payment is 15th December 2020.
  • Application for amendment CP204 in the 3rd month of installment in the calendar year 2020 does not need to get approval from the Inland Revenue Board of Malaysia (IRBM) subject to the application is complete and orderly and meets the conditions for the application for the amendment.
  • The imposition of tax increase under the provisions of section 107C (10) of the Income Tax Act 1967 (ACP) is still maintained if the difference between the tax payable and the amended tax estimate exceeds 30%.
  • Company/ LLP/ Cooperative/ Trust Body that are eligible for automatic deferred payment of CP204 are still eligible and allowed to make amendments in the 3rd month of installments that fall in the calendar year 2020.
  • Completed amendment forms must be submitted by e-mail or by post to the Records Management and Taxation Division (Bahagian Pengurusan Rekod dan Maklumat Percukaian).
  • Supporting documents are not required for the purpose of this amendment application.

Go To:

1. Foreword

2. Purpose

3.2 Implementation – Postponement of CP204 Payment for a period of Six (6) Months Starting 1st April 2020 Until 30th September 2020 (extended to 31st December 2020 under National Short-Term Economic Plan announce on 5th June) to Company/ LLP/ Cooperative/ Resident Trust Body Related to the Tourism Industry.

3.3 Implementation – Deferred Payment of Tax Estimates for a Period of Three (3) Months Starting April 2020 Until June 2020

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3.2 Postponement of CP204 Payment for a period of Six (6) Months Starting 1st April 2020 Until 30th September 2020 (extended to 31st December 2020 under National Short-Term Economic Plan announce on 5th June) to Company/ LLP/ Cooperative/ Resident Trust Body Related to the Tourism Industry.

  • All RESIDENT Company/ LLP/ Cooperative/ Trust Body that carried out business related to the tourism industry are eligible for CP204 payment deferment including SME status companies.
  • Eligible Company/ LLP/ Cooperative/ Trust Body will be automatically eligible for the deferred payment of CP204 without having to submit an application.
  • Deferment of CP204 payment to eligible Company/ LLP/ Cooperative/ Trust Body will not be subject to tax increase under Section 107C (9) of the ITA.
  • Resident Company/ LLP/ Cooperative/ Trust Body eligible for deferment of CP204 payment will be notified via email registered with the IRBM.
  • Resident Company/ LLP/ Cooperative/ Trust Body doing business related to the tourism industry is still eligible for deferment of CP204 payments even if doing other business other than the tourism industry.
  • The data source that will be used to determine the eligibility for deferment of CP204 payment is based on Income Tax Return Form (ITRF) Assessment Year 2018 received by the IRBM.
  • The MSIC code eligible for CP204 deferral payment is as follows:
No Business Code Activity
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
4 55101 Hotels and resort hotels
5 55102 Motel
6 55103 Apartment hotels
7 55104 Chalets
8 55105 Rest house/guest house
9 55106 Bed and breakfast unit
10 55107 Hostels
11 55108 Homestay
12 55109 Other short-term accommodation activities and etc.
13 55200 Camping grounds, recreational vehicle parks and trailer parks

 

14 55900 Other accommodation
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
18 79110 Travel agency activities
19 79120 Tour operator activities
20 79900 Other reservation service and related activities
  • Resident Company/ LLP/ Cooperative/ Trust Body do not need to explain the deferment of payment of CP204 which has been allowed and only need to clear the tax balance (if any) after the Income Tax Return Form is submitted or assessment is raised by the General Director of Inland Revenue if BNCP is not submitted. Please refer to the following example of the scenario:

 

Scenario A:

Tourism Industry Related Companies (including SMEs) – (Postponement for A Period of Six (6) Months)

**now 9 months under PENJANA National Short-Term Recovery Plan

Example 1:

 Year of Assessment 2020 (Basis Period 01/05/2019 – 30/04/2020)

Accounting period 01/05/2019 – 30/04/2020
Basis period 01/05/2019 – 30/04/2020
CP 204 (original) RM120,000.00
Tax payable (ITRF) RM150,000.00
CP204 Payment Deferment Months April 2020 – September 2020 (6 months)

 

Installment No Last date of payment Estimated tax amount (RM) Payment (RM)
1 15/06/2019 10,000 10,000
2 15/07/2019 10,000 10,000
3 15/08/2019 10,000 10,000
4 15/09/2019 10,000 10,000
5 15/10/2019 10,000 10,000
6 15/11/2019 10,000 10,000
7 15/12/2019 10,000 10,000
8 15/01/2020 10,000 10,000
9 15/02/2020 10,000 10,000
10 15/03/2020 10,000 10,000
11 15/04/2020 10,000
12 15/05/2020 10,000
Amount 120,000 100,000
  • The Company is eligible for an automatic deferral of CP204 payment for two (2) months from April 2020 to May 2020.
  • Tax increase under the provisions of section 107C (9) of the ITA will not be charged for each deferred installment.
  • The total amount of CP204 remains the same as the original schedule of RM120,000.00. Therefore, any amendment in the 3rd month of the installment/ 6th and/ or 9th of the basis period shall be based on the amount in the original schedule.
  • The calculation of tax increase under the provisions of section 107C (10) of the ITA (if any) is based on the original schedule amount of RM120,000.00 if no amendment is made in the 3rd installment month/ 6th and/ or 9th basic period.
  • The balance of tax payable on the deadline for submission of BNCP is: RM150,000.00 – RM100,000.00 = RM50,000.00. Tax increase under the provisions of section 103 of the ITA will not be imposed if the tax balance is paid in full on or before the deadline for submission of the BNCP.

 

Year of Assessment 2021 (Basis period 01/05/2020 – 30/04/2021)

Accounting period 01/05/2020 – 30/04/2021
Basis Period 01/05/2020 – 30/04/2021
CP 204 (original) RM102,000.00

 

Installment No Last date of payment Estimated tax amount (RM) Payment (RM)
1 15/06/2020 8,500
2 15/07/2020 8,500
3 15/08/2020 8,500
4 15/09/2020 8,500
5 15/10/2020 8,500 8,500
6 15/11/2020 8,500 8,500
7 15/12/2020 8,500 8,500
8 15/01/2021 8,500 8,500
9 15/02/2021 8,500 8,500
10 15/03/2021 8,500 8,500
11 15/04/2021 8,500 8,500
12 15/05/2021 8,500 8,500
Amount 102,000 68,000
  • The Company is also eligible for CP204 deferral payment for four (4) months from June 2020 to September 2020. The Company only needs to continue the payment as usual based on the original schedule from October 2020.
  • Tax increase under the provisions of section 107C (9) of the ITA will not be charged for each deferred installment.

 

Example 2:

Year of Assessment 2020 (Basis period 01/01/2020 – 31/12/2020)

Accounting period 01/01/2020 – 31/12/2020
Basis period 01/01/2020 – 31/12/2020
CP 204 (original) RM120,000.00
Tax payable (ITRF) RM150,000.00
CP204 Payment Deferment Months April 2020 – September 2020 (6 months)

 

Installment no Last date of payment Estimated tax amount (RM) Payment (RM)
1 15/02/2020 10,000 10,000
2 15/03/2020 10,000 10,000
3 15/04/2020 10,000
4 15/05/2020 10,000
5 15/06/2020 10,000
6 15/07/2020 10,000
7 15/08/2020 10,000
8 15/09/2020 10,000
9 15/10/2020 10,000 10,000
10 15/11/2020 10,000 10,000
11 15/12/2020 10,000 10,000
12 15/01/2021 10,000 10,000
Amount 120,000 60,000
  • The company is eligible for an automatic deferral of CP204 payment for six (6) months from April 2020 to September 2020. The company only needs to continue the payment as usual based on the original schedule from October 2020.
  • Tax increase under the provisions of section 107C (9) of the ITA will not be charged for each deferred installment.
  • The total amount of CP204 remains the same as the original schedule of RM120,000.00. Therefore, any amendment in the 3rd installment/ 6th and/ or 9th of the base period shall be based on the amount in the original schedule.
  • The calculation of tax increase under the provisions of section 107C (10) of the ITA (if any) is based on the original schedule amount of RM120,000.00 if no amendment is made in the 3rd installment month / 6th and / or 9th basic period.
  • The balance of tax payable on the deadline for submission of ITRF is: RM150,000.00 – RM60,000.00 = RM90,000.00. Tax increase under the provisions of section 103 of the ITA will not be imposed if the taxpayer makes full payment of this tax balance on or before the deadline for submission of the ITRF.

Go To:

1. Foreword

2. Purpose

3.1 Implementation – Tax Amendment in the 3rd Month of Installments That Fall in The Calendar Year 2020

3.3 Implementation – Deferred Payment of Tax Estimates for a Period of Three (3) Months Starting April 2020 Until June 2020

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3.3 Deferred Payment of Tax Estimates for a Period of Three (3) Months Starting April 2020 Until June 2020

a. Resident Company with SME Status (CP204)

  • All SME status companies are eligible for a deferment of CP204 payment for three (3) months from April 2020 to June 2020.
  • The criteria for a company to be eligible for SME status are as follows:
    • Have a paid-up capital of less than or equal to RM2.5 million for ordinary shares at the beginning of the basis period for a year of assessment; and
    • Has a gross business income of RM50 million and below RM50 million.
  • The conditions in paragraphs 2B and 2C, Schedule 1, ITA do not apply as a determination of the status of SMEs eligible for deferment of CP204 payment.
  • Deferment of payment CP204 is eligible for all base periods if the taxpayer still has installment payments within the allowable deferral period.
  • Qualified SME companies as found in the IRBM records will automatically receive a deferment of CP204 payment without having to submit an application.
  • Deferment of payment of CP204 to eligible SME companies will not be subject to tax increase under Section 107C (9) of the ITA.
  • Determination of CP204 deferral payment eligibility for SMEs is based on ITRF Year of Assessment 2018 received by the IRBM.
  • Companies that are eligible for deferral of CP204 payment will be notified by the IRBM via email registered with the IRBM.
  • The informed company can choose not to accept the deferment and continue the CP204 payment as per the original schedule without having to inform the IRBM if in his opinion it no longer meets the SME criteria based on the latest status of the company.
  • Companies that do not receive notification emails from the IRBM can appeal by letter/ email to the Records Management and Taxation Division if in their opinion they meet the criteria to receive deferral of CP204 payment.
  • The Company does not need to settle the deferred payment of CP204 payment which has been allowed and only needs to clear the tax balance (if any) after BNCP is submitted or assessment is raised by DGIRB if ITRF is not submitted. Please refer to the following example of the scenario :

 

Scenario B:

Company with SME status – (Postponement for Three (3) Months)

Example 1:

Year of assessment 2020 (Basis Period 01/05/2019 – 30/04/2020)

Accounting period 01/05/2019 – 30/04/2020
Basis period 01/05/2019 – 30/04/2020
CP 204 (original) RM120,000.00
Tax payable (ITRF) RM150,000.00
CP204 Payment Deferment April 2020 – Jun 2020 (3 months)

 

Installment No Last date of payment Tax Estimate Amount (RM) Payment (RM)
1 15/06/2019 10,000 10,000
2 15/07/2019 10,000 10,000
3 15/08/2019 10,000 10,000
4 15/09/2019 10,000 10,000
5 15/10/2019 10,000 10,000
6 15/11/2019 10,000 10,000
7 15/12/2019 10,000 10,000
8 15/01/2020 10,000 10,000
9 15/02/2020 10,000 10,000
10 15/03/2020 10,000 10,000
11 15/04/2020 10,000
12 15/05/2020 10,000
Amount   120,000 100,000
  • The Company is eligible for an automatic deferral of CP204 payment for two (2) months from April 2020 to May 2020.
  • Tax increase under the provisions of section 107C (9) of the ITA will not be charged for each deferred installment.
  • The total amount of CP204 remains the same as the original schedule of RM120,000.00. Therefore, any amendment in the 3rd month of the installment/ 6th and/ or 9th of the base period shall be based on the amount in the original schedule.
  • The calculation of tax increase under the provisions of section 107C (10) of the ITA (if any) is based on the original schedule amount of RM120,000.00 if no amendment is made in the 3rd installment month / 6th and / or 9th basis period.
  • The balance of tax payable on the deadline for submission of ITRF is: RM150,000.00 – RM100,000.00 = RM50,000.00. Tax increase under the provisions of section 103 of the ITA will not be imposed if the tax balance is paid in full on or before the deadline for submission of the ITRF.

 

Year of Assessment 2021 (Basis Period 01/05/2020 – 30/04/2021)

Accounting period 01/05/2020 – 30/04/2021
Basis period 01/05/2020 – 30/04/2021
CP 204 (original) RM102,000.00

 

Installment No Last date of payment Tax Estimate Amount (RM) Payment (RM)
1 15/06/2020 8,500
2 15/07/2020 8,500 8,500
3 15/08/2020 8,500 8,500
4 15/09/2020 8,500 8,500
5 15/10/2020 8,500 8,500
6 15/11/2020 8,500 8,500
7 15/12/2020 8,500 8,500
8 15/01/2021 8,500 8,500
9 15/02/2021 8,500 8,500
10 15/03/2021 8,500 8,500
11 15/04/2021 8,500 8,500
12 15/05/2021 8,500 8,500
Amount 102,000 93,500
  • The Company is also eligible for an automatic deferral of CP204 payment for one (1) month in June 2020. The Company only needs to continue the payment as usual based on the original schedule from July 2020.
  • Tax increase under the provisions of section 107C (9) of the ITA will not be charged for deferred installments.

 

Example 2:

Year of assessment 2020 (Basis period 01/01/2020 – 31/12/2020)

Accounting period 1/1/2020 – 31/12/2020
Basis period 1/1/2020 – 31/12/2020
CP 204 (original) RM120,000.00
Tax payable (ITRF) RM150,000.00
CP204 Payment Deferment Months April 2020 – June 2020 (3 months)

 

Installment No Last date of payment Tax Estimate Amount (RM) Payment (RM)
1 15/02/2020 10,000 10,000
2 15/03/2020 10,000 10,000
3 15/04/2020 10,000
4 15/05/2020 10,000
5 15/06/2020 10,000
6 15/07/2020 10,000 10,000
7 15/08/2020 10,000 10,000
8 15/09/2020 10,000 10,000
9 15/10/2020 10,000 10,000
10 15/11/2020 10,000 10,000
11 15/12/2020 10,000 10,000
12 15/01/2021 10,000 10,000
Amount 120,000 90,000
  • Company is eligible for an automatic deferral of CP204 payment for three (3) months from April 2020 to June 2020. Company only needs to continue payment as usual based on the original schedule from 15 July 2020.
  • Tax increase under the provisions of section 107C (9) of the ITA will not be charged for deferred installments.
  • The total amount of CP204 remains the same as the original schedule of RM120,000.00. Therefore, any amendment in the 3rd month of the installment/ 6th and/ or 9th of the basis period shall be based on the amount in the original schedule.
  • The calculation of tax increase under the provisions of section 107C (10) of the ITA (if any) is based on the original schedule amount of RM120,000.00 if no amendment is made in the 3rd installment month/ 6th and/ or 9th basis period.
  • The balance of tax payable on the deadline for submission of ITRF is: RM150,000.00 – RM90,000.00 = RM60,000.00. The tax increase under the provisions of section 103 of the ITA will not be imposed if the tax balance is paid in full on or before the deadline for submission of the BNCP.

 

b. Taxpayers Other Than Resident Companies with SME Status (CP500) For YA2020

  • All taxpayers other than resident companies and subject to CP500 are eligible for deferment of payment of CP500 for three (3) months from 1st April 2020 to 30th June 2020.
  • The installment months that are eligible for deferment are March 2020 (further concession of the Movement Control Order [MCO]) and May 2020.
  • Deferment of payment of CP500 is not subject to conditions/ criteria that must be met by SME status companies.
  • Deferment of payment of CP500 will be given automatically to all taxpayers other than resident companies as found in the IRBM records.
  • The tax increase under the provisions of section 107B (3) of the ITA will not apply to deferred installments.
  • Determination of CP500 deferred payment eligibility is based on the CP500 General Withdrawal List of Assessment Year 2020.
  • Taxpayers who are eligible for deferred payment of CP500 will be notified via email registered with the IRBM.
  • Taxpayers do not need to explain the deferment of CP500 payment that has been allowed and only need to explain the balance of BNCP tax submitted or assessment raised by DGIRB if ITRF is not submitted. Please refer to the following scenario example:

 

Scenario C:

Taxpayer Subject to CP500 – (Deferral for A Period Of Three (3) Months)

Example 1:

Year of Assessment 2020

Original CP500 RM60,000
Tax payable (ITRF) RM90,000
CP500 Payment Deferment Months April 2020 – June 2020 (March & May Instalment)

 

Installment No Last date for payment Tax Estimate Amount (RM) Payment (RM)
1 30/03/2020 10,000
2 30/05/2020 10,000
3 30/07/2020 10,000 10,000
4 30/09/2020 10,000 10,000
5 30/11/2020 10,000 10,000
6 30/01/2021 10,000 10,000
Amount 60,000 40,000
  • Taxpayers do not need to pay the installment amount of CP500 during the tax deferment period which is March 2020 (extension of the Movement Control Order [MCO]) and May 2020. Taxpayers only need to pay the installment payment as in the original schedule from July 2020.
  • Tax increase under the provisions of section 107B (3) of the ITA will not be charged for deferred installments.
  • The total amount of CP500 installment remains the same as the original schedule of RM60,000.00. Therefore, amendments before 30 June 2020 (if any) should be based on the amount on the original schedule.
  • The calculation of tax increase under the provisions of section 107B (4) of the ITA (if any) is based on the amount of amendments made before 30 June 2020 (if any). If no amendment is made, the tax increase under the provisions of section 107B (4) of the ITA will not apply.
  • The balance of tax due on 30 June 2021 is: RM90,000.00 – RM40,000.00 = RM50,000.00.
  • The tax increase under the provisions of section 103 of the ITA will not be imposed if the tax balance is paid in full on or before the deadline for submission of the ITRF.

Go To:

1. Foreword

2. Purpose

3.1 Implementation – Tax Amendment in the 3rd Month of Installments That Fall in The Calendar Year 2020

3.2 Implementation – Postponement of CP204 Payment for a period of Six (6) Months Starting 1st April 2020 Until 30th September 2020 (extended to 31st December 2020 under National Short-Term Economic Plan announce on 5th June) to Company/ LLP/ Cooperative/ Resident Trust Body Related to the Tourism Industry.

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Source from LHDN Official Website Announcement (http://lampiran2.hasil.gov.my/pdf/pdfam/GPO_2_2020_1.pdf)

For more information, please visit GPO_2_2020_1

 

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