NEWS

 

TITLE: Return Form Filing Programme for the Year 2020 – Amendment No 1/2020, FAQ in Regard to the Operations of the IRBM During the Movement Control Order and RMCD Statement Pertaining to the Operations and Services of Customs During the Movement Control Order

DATE: 19/03/2020

19 March 2020 Circular No. 22/2020
TO ALL ACCOUNTANTS
1. RETURN FORM FILING PROGRAMME FOR THE YEAR 2020 – AMENDMENT NO 1/2020
On 17 March 2020, the Inland Revenue Board of Malaysia (IRBM) has uploaded the Return Form (RF) Filing Programme for the Year 2020 – Amendment No 1/2020. The taxpayers are given the extended grace periods for submission of the tax return forms for the remuneration year 2019 (Form E/e-E) or year of assessment 2019 as follows:
Type of Form Taxpayer Actual due date Extended grace periods
e-Filing Through Post By Hand
Form E / e-E for the remuneration year 2019 Employers- Company/ Labuan company 31/03/2020 31/05/2020 None None
Employers- Non-company/ Non-Labuan company 31/03/2020 31/05/2020 31/05/2020 31/05/2020
Form BE, e-BE, m-BE Resident individuals who do not carry on business 30/04/2020   30/06/2020 30/06/2020 30/06/2020
Form BE, e-BE Resident individuals who carry on business 30/06/2020 31/08/2020 31/08/2020 31/08/2020
Form P, e-P Partnerships 30/06/2020 31/08/2020 31/08/2020 31/08/2020
Form BT, e-BT Resident Individuals (Knowledge/ Expert Workers) Do not carry on business - 30/04/2020

Carry on business – 30/06/2020  
30/06/2020



31/08/2020
30/06/2020



31/08/2020
30/06/2020



31/08/2020
Form M, e-M Non-resident Individuals
Form MT, e-MT Non-resident Individuals (Knowledge Workers)
Form TF, e-TF Associations
Form TP, e-TP Deceased Persons' Estate
Form TJ Hindu Joint Families Do not carry on business-30/04/2020

Carry on business – 30/06/2020
Not applicable 30/06/2020


31/08/2020
30/06/2020


31/08/2020
Form e-C,









Form PT, e-PT,
Companies with the financial year ended (fye)


- 31/07/2019
- 31/08/2019
- 30/09/2019
- 31/10/2019
- 30/11/2019

Limited Liability Partnerships with the fye:

- 31/07/2019
- 31/08/2019
- 30/09/2019
- 31/10/2019
- 30/11/2019
Within 7 months from the date following the close of the accounting

29/02/2020
31/03/2020
30/04/2020
31/05/2020
30/06/2020





29/02/2020
31/03/2020
30/04/2020
31/05/2020
30/06/2020





30/04/2020
31/05/2020
30/06/2020
31/07/2020
31/08/2020





30/04/2020
31/05/2020
30/06/2020
31/07/2020
31/08/2020





None
None
None
None
None





3 working days from:
- 29/02/2020
- 31/03/2020
- 30/04/2020
- 31/05/2020
- 30/06/2020





None
None
None
None
None





None
None
None
None
None
Form CPE, e-CPE, CPP, e-CPP 2019 Chargeable person under section 30A of the Petroleum (Income Tax) Act 1967 [Exploration] and chargeable person under Section 30 of the Petroleum (Income Tax) Act 1967 [Production] with the fye:
- 31/07/2019
- 31/08/2019
- 30/09/2019
- 31/10/2019
- 30/11/2019
Within 7 months from the date following the end of the exploration period


or

Within 7 months from the date following the end of the basis period for the year of assessment
7 months from the date following the end of the exploration period plus 2 months

or

7 months from the date following the end of the basis period for the year of assessment plus 2 months
7 months from the date following the end of the exploration period plus 3 working days

or

7 months from the date following the end of the basis period for the year of assessment plus 3 working days
None
The details of the said filing programme of tax returns for the year 2020 can be downloaded at the link below:
  http://lampiran1.hasil.gov.my/pdf/pdfam/ProgramMemfailBN_2020_Pin.1_2.pdf
   
2. FREQUENTLY ASKED QUESTIONS IN REGARD TO THE OPERATIONS OF THE IRBM DURING THE MOVEMENT CONTROL ORDER
  On 18 March 2020, the IRBM published the frequently asked questions (FAQs) in regard to the operations of the IRBM during the Movement Control Order.
  The aforesaid FAQs can be viewed at the link below:
  http://lampiran2.hasil.gov.my/pdf/pdfam/faq_2.pdf
3. RMCD STATEMENT PERTAINING TO THE OPERATIONS AND SERVICES OF CUSTOMS DURING THE MOVEMENT CONTROL ORDER
On 18 March 2020, the Royal Malaysian Customs Department (RMCD) published the statement pertaining to the operations and services of RMCD during the Movement Control Order from 18 March 2020 to 31 March 2020. One of the matters stated therein is the due date for submission of any customs returns of 31 March 2020 has been extended to 15 April 2020. Any penalties imposed on the customs returns submitted on or before 15 April 2020 will be waived.
  The details of the above-mentioned statement can be downloaded at the link:
  https://mysst.customs.gov.my/assets/document/Annoucement/OPERASI%20DAN%20PERKHIDMATAN%20JKDM%20SEMASA%20PERINTAH%20KAWALAN.pdf
   
Please be guided accordingly.
 
DR. NURMAZILAH DATO MAHZAN
Chief Executive Officer
 

Description:ProgramMemfailBN_2020_Pin.1_2
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Description:FAQ in regards to Operations of the Inland Revenue Board Malaysia during the Movement Control Order
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Description:OPERASI DAN PERKHIDMATAN JKDM SEMASA PERINTAH KAWALAN
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