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Technical Bulletin
Title : Filing Programme for Year 2010 and Instalment Notice (CP 500) for Year of Assessment (YA) 2010
Access No : 12/2010
Edition :
Publisher :
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Remarks :
Content
MIA - Circular 12/2010
03 Mar 2010

Circular 12/2010

TO ALL ACCOUNTANTS

1.

FILING PROGRAMME FOR YEAR 2010
   

 

Members are hereby informed that the Inland Revenue Board (IRB) has recently issued the filing programme for year 2010.

Some of the key areas highlighted in the filing programme are:-
   
 

1.1

FILING OF INCOME TAX RETURN FORMS
   
 

a.

Submission deadline for Income Tax Return Forms

The deadlines for submission of income tax return forms are determined as follows:-


Source of income

Submission deadline

Not carrying on a business

30 April 2010

Carrying on a business

30 June 2010

   

b.

E-Filing system for Forms BE, B, M, E and P

The e-Filing system for the abovementioned forms for year of assessment (YA) 2009 for individual, partnership and employer will be available on the following date:-


Type of Forms

Individual Module

Tax Agent Module (TAeF)

e-BE, e-B, e-M, e-E & e-P

1 March 2010

1 March 2010

   

1.2

SUBMISSION OF FORMS C AND R
   
 

a.

Grace period for acknowledgment of hard copy forms via postal services

With effect from YA 2010, the IRB has granted a grace period of up to 7 days after the due dates for submission of hard copy of Forms C and R (excluding electronic form via e-Filing).

The above concession also applies to the payment of the balance of tax payable under subsection 103(1) of the Income Tax Act, 1967, payment of debt due to the Government under Saving and Transitional Provisions Finance Act 2007 (Act 683) and Saving and Transitional Provisions Finance Act 2009 (Act 693).
   

b.

Extension of time for submission of hard copy forms

An application for extension of time for submission of hard copy forms is allowed provided that the application must be received by the IRB within 15 days before the submission due date. Notwithstanding the extension of time is given, the payment of the balance of tax payable and payment of debt due to Government must be made on or before the due date.
   

c.

Category of company which does not require to submit Form R

Companies which had commenced operation after 31 December 2007 are not required to submit Form R for YA 2010 and subsequent years of assessment.
   

1.3

FORM E FOR YEAR 2009
   
  The IRB has granted a grace period up to 7 April 2010 for submission of Form E for year 2009. Form E and C.P. 8D must be submitted to the Pusat Pemprosesan, Pandan Indah by the methods as specified in the Filing Programme and Appendix 1 of the document.
   

1.4

RESTRICTION ON THE USAGE OF PDF TAX RETURN FORMS
   
  Taxpayers and tax agents are not allowed to use the PDF format of the following tax return forms for submission:-

Category of form

Effective year of assessment

C, R, C1, TA and TC (except for TR)

2010

   

1.5

REPAYMENT CASE
   
  Taxpayers are required to submit the following appendices or working sheets together with the income tax return form:-

i.

Appendix B1/ Working Sheet HK-3 in respect of the claim for tax deduction under Section 51 of the Finance Act 2007 (dividend);
   

ii.

Appendix B2/ Working Sheet HK-6 in respect of the claim for tax deduction under Section 110 of the Income Tax Act 1967 (others);
   

iii.

Appendix B3/ Working Sheet HK-8 in respect of claim for tax relief under Section 132 of the Income Tax Act 1967; and
   

iv.

Appendix B4/ Working Sheet HK-9 in respect of claim for tax relief under Section 133 of the Income Tax Act 1967.
   

1.6

REAL PROPERTY GAINS TAX
   
  With effect from 1 January 2010, the disposer and acquirer are required to submit the CKHT 3 together with CKHT 1A or CKHT 1B, whichever relevant and CKHT 2A to the IRB within 60 days from the date of disposal and acquisition of real properties.

The above forms can be downloaded from the IRB's website at the following link: http://www.hasil.gov.my/lhdnv3/index.jsp?process=8000&categoryText=&isDisplayRightSide=false&category=8&tahunTaksiran=-
   

 

For further details, please refer to the filing programme which can be viewed at http://www.hasil.gov.my/lhdnv3/documents/maklumat_terkini/Program%20Memfailkan%20Borang%20Tahun%202010.pdf.
   
   

2.

INSTALMENT NOTICE (CP 500) FOR YEAR OF ASSESSMENT (YA) 2010
   

 

The abovementioned notice was issued by the IRB on 8 February 2010. The notice was automatically generated by the system based on income declared by taxpayers in their income tax return forms for YA 2008 or YA 2007.

For further information, please refer to the IRB's press release at the following link: http://www.hasil.gov.my/lhdnv3e/documents/maklumat_terkini/Kenyataan%20Media%20CP500%2023%20Feb%202010-%20Final.pdf.
   

Please be guided accordingly.

HO FOONG MOI (MS)
Executive Director
On behalf of the Registrar

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DDescription : Pengeluaran Notis Bayaran Ansuran (CP500) Tahun Taksiran 2010
Format : PDF
Size : 169KB
Right click HERE and select 'Save Target As' to download the document.

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DDescription : Program Memfailkan Borang Tahun 2010
Format : PDF
Size : 82KB
Right click HERE and select 'Save Target As' to download the document.

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