NEWS

 

TITLE: Media Release and Announcements Made by The IRBM and RMCD in relation to The Movement Control Order From 18 March to 14 April 2020

DATE: 08/04/2020

08 April 2020 Circular No. 37/2020
TO ALL ACCOUNTANTS
1. STAMP DUTY COUNTERS AT STAMP DUTY OFFICES AT THE IRB BRANCHES OPEN WITH EFFECT FROM 3 APRIL 2020 UNTIL THE MOVEMENT CONTROL ORDER ENDS
The Inland Revenue Board of Malaysia (IRBM) has published a media release to notify on the operation of stamp duty counters from 3 April 2020 until the movement control order (MCO) ends.
  Details of the operation of stamp duty offices during the above-mentioned period are as follows:
State Operation hours
Selangor, Melaka, Negeri Sembilan, Pahang, Perak, Perlis, Pulau Pinang, Sabah and Sarawa   Monday – Friday:
8.00 a.m. – 12.00 p.m.
Saturday & Sunday: Closed
Wilayah Persekutuan Kuala Lumpur, Labuan and Putrajaya
Kedah, Kelantan, Terengganu and Johor Sunday – Thursday:
8.00 a.m. – 12.00 p.m.
Friday & Saturday: Closed
Stamp duty counters at Hasil Service Centres and UTC Johor are closed until the MCO period ends.
  Priority is given to the following in relation to the stamp duty related matters:
i)   Individuals or public who do not have an ID user of the online stamping platform i.e. STAMPS
ii)  Payment of stamp duty in relation to a notice of assessment which cannot be made through the online platform.
The number of documents allowed to an individual is limited to 3 documents at a time.
Stamp duty payers other than individuals and public can submit a stamping application online through STAMPS at https://stamps.hasil.gov.my. Agents or representatives who have the ID user of STAMPS must submit a stamping application and make payment through the online platform.
Stamp duty payers, companies or agencies that do not have an urgent need, can postpone the stamp duty matters until the MCO period ends. The IRBM has given extension of time until 30 April 2020. If payment for notice of assessment on stamp duty falls within the period of 18 March 2020 to 14 April 2020, the payment can be made until 30 April 2020. No late payment penalty will be imposed.
The media release can be downloaded at the link below.
http://lampiran1.hasil.gov.my/pdf/pdfam/Media_LHDNM_02042020_PEMBUKAAN_KAUNTER_DUTI_SETEM_DI_PEJABAT_SETEM_
CAWANGAN_LHDNM_MULAI_3_APRIL_2020.pdf
   
2. UPDATED FREQUENTLY ASKED QUESTIONS IN RELATION TO THE TAX OPERATIONS OF THE IRBM DURING THE EXTENDED MCO
  On 3 April 2020, the IRBM updated the frequently asked questions (FAQs) in relation to the tax operations of the IRBM during the extended MCO which can be accessed from the link below.
  http://lampiran1.hasil.gov.my/pdf/pdfam/faq_2.pdf
   
3. ANNOUNCEMENT MADE BY THE RMCD ON REVIEW OF DECISION
On 3 April 2020, the Royal Malaysian Customs Department (RMCD) announced that the application for review of the decision of the Director General of Customs can be made during the MCO through an email to the RMCD. The review applications can be made by taxpayers if they are aggrieved by any decision of the Director General of Customs under the Customs Act, Excise Act, Sales Tax Act, Service Tax Act and Departure Levy Act provided that no appeal has been made on the same decision to the Customs Appeal Tribunal or court. The prescribed forms together with the supporting documents can be emailed to semakan@customs.gov.my
If the substantial supporting documents cannot be sent through email, the taxpayers to inform RMCD through email and the documents to be hand-delivered or sent using registered post following the submission made through email.
  The announcement can be downloaded at the link below.
  https://mysst.customs.gov.my/assets/document/Annoucement/MAKLUMAN%20PERMOHONAN%20SEMAKAN%20SEMULA_REVIEW.pdf
   
4. EXEMPTION OF IMPORT DUTY, EXCISE DUTY AND SALES TAX ON RAW MATERIALS INCURRED BY MANUFACTURER OF HAND SANITIZER (3808.94.9000)
On 30 March 2020, the RMCD announced that the exemption of import duty, excise duty and sales tax is given on the raw materials i.e. undenatured ethyl alcohol and denatured ethyl alcohol incurred by manufacturer of hand sanitizer (3808.94.9000) due to the Covid-19 pandemic.
  An application is required to be supported with the following documents:
  i) Manufacturing licence issued by the Malaysian Investment Development Authority (MIDA);
ii) Information of finished goods;
iii) Maximum production quantity of the manufacturer for 1 year;
iv) Ratio of input/output;
v) Chart of manufacturing processes; and
vi) Manufacturing licence issued by the Ministry of Health.
All applications should be submitted to:
  Setiausaha Bahagian Cukai
Kementerian Kewangan Malaysia
No. 5, Persiaran Perdana,
Presint 2, Pusat Pentadbiran Kerajaan Persekutuan,
62592, PUTRAJAYA.
(Attn: Puan Noor Zuraini binti Aziz)
  Email address: zuraini.aziz@treasury.gov.my
  Telephone no: 03-8882 3344 / 8878 / 4060
Fax no: 03-8882 3885
  The announcement can be downloaded at the link below.
https://mysst.customs.gov.my/assets/document/Annoucement/PENGECUALIAN%20DI_DE_CJ%20KEPADA%20PENGILANG%20
HAND%20SANITIZER.pdf
   
Please be guided accordingly.
 
DR. NURMAZILAH DATO MAHZAN
Chief Executive Officer
 

Description:FAQ_updated on 3 April 2020
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Description:MAKLUMAN PERMOHONAN SEMAKAN SEMULA_REVIEW
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Description:Media_LHDNM_02042020_PEMBUKAAN_KAUNTER_DUTI_SETEM_DI_PEJABAT_SETEM_CAWANGAN_LHDNM_MULAI_3_APRIL_2020
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Description:PENGECUALIAN DI_DE_CJ KEPADA PENGILANG HAND SANITIZER
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