Login Id :

Logout  

 

Circulars

 

TITLE: Tax Investigation Framework, Media Releases, Guidelines on S44(6) & E-Commerce and FAQ on Special Voluntary Disclosure Programme

DATE: 12/06/2019

12 June 2019
Circular No. 61/2019

TO ALL ACCOUNTANTS

1. TAX INVESTIGATION FRAMEWORK
  On 3 June 2019, the Inland Revenue Board of Malaysia (IRBM) has uploaded the English version of the Tax Investigation Framework which can be accessed at the following link:

http://lampiran1.hasil.gov.my/pdf/pdfam/TAX_INVESTIGATION_FRAMEWORK_15052018.pdf
 
2. MEDIA RELEASE IN RESPECT OF COMPULSORY SUBMISSION OF CP204 AND CP204A FOR THE YEAR OF ASSESSMENT 2018 VIA E-FILING
  On 30 May 2019, the IRBM has published the amended media release to replace the media release published on 27 March 2017 in regards to the compulsory submission of CP204 and CP204A for the year of assessment 2018 via e-filing.

The amendments were made to reflect the correct subsection 107C(7A) instead of 107C(1A).

Please click on the following link for more details:

http://lampiran1.hasil.gov.my/pdf/pdfam/MediaLHDNM_30052019_PINDAAN_KENYATAAN_MEDIA_BERTARIKH_27_MAC_2017_PEMBAYAR_CUKAI_SYARIKAT_WAJIB_MENGEMUKAKAN_CP204_DAN_CP204A_SECARA_e_FILING.pdf
   
3. MEDIA RELEASE IN RESPECT OF CHANGE OF HASIL CARE LINE
  On 16 May 2019, the IRBM has published the media release to notify the change of telephone numbers for Hasil Care Line with effect from 16 May 2019.

The respective telephone numbers can be obtained from the following link:

http://lampiran1.hasil.gov.my/pdf/pdfam/MediaLHDNM_16052019_PERTUKARAN_NO_TELEFON_HASIL_CARE_LINE.pdf
   
4. GUIDELINES FOR APPROVAL OF DIRECTOR GENERAL OF INLAND REVENUE UNDER SUBSECTION 44(6) OF THE INCOME TAX ACT 1967
  On 15 May 2019, the IRBM issued the Guidelines for Approval of Director General of Inland Revenue (DGIR) under Subsection 44(6) of the Income Tax Act 1967 (ITA 1967) which replaces the same Guidelines issued in January 2005. The guideline explains;

a) types of institutions or organisations that are eligible to apply;
b) eligibility criteria of institution or organisation;
c) procedures of application;
d) conditions for approval;
e) responsibilities of the institutions or organisations after obtaining approval;
f) consequences of a breach of the conditions of approval;
g) approval period;
h) extension and appeal of applications;
i) power of the DGIR on approval and imposition of conditions; and
j) tax treatment of donors.

The said guidelines can be downloaded from the IRBM’s website at the link below:

http://lampiran1.hasil.gov.my/pdf/pdfam/GP_S44_6_2.pdf
   
5. GUIDELINES ON TAXATION OF ELECTRONIC COMMERCE TRANSACTIONS
  On 13 May 2019, the IRBM has revised the Guidelines on Taxation of Electronic Commerce Transactions due to the evolvement of the e-commerce transactions (e-CT) and the emerging of new business models.

Please click on the following link for the said revised guideline:

http://lampiran1.hasil.gov.my/pdf/pdfam/guidelines_e_commerce_13052019.pdf
   
6. FREQUENTLY ASKED QUESTIONS OF SPECIAL VOLUNTARY DISCLOSURE PROGRAMME
  On 9 May 2019, the IRBM has updated the frequently asked questions of Special Voluntary Disclosure Programme which can be downloaded from the IRBM’s website at the following link:

http://lampiran1.hasil.gov.my/pdf/pdfam/FAQ_VD_BI_09052019.pdf

Please be guided accordingly.

DR. NURMAZILAH DATO' MAHZAN
Chief Executive Officer

Description: 1 1_Tax Investigation Framework_15.05.2018
⇓ Download
Format: PDF
Size: 111 KB

Description: 2_MR_30.05.2019_CP204 and CP204A_e filing_compulsory
⇓ Download
Format: PDF
Size: 111 KB

Description: 3_29 May_MediaLHDNM_16052019_PERTUKARAN_NO_TELEFON_HASIL_CARE_LINE
⇓ Download
Format: PDF
Size: 111 KB

Description: 4_GP_S44_6_2
⇓ Download
Format: PDF
Size: 111 KB

Description: 5_GP_Taxation of e Commerce Transactions_13.05.2019
⇓ Download
Format: PDF
Size: 111 KB

Description: 6_FAQ_SVDP_May 2019
⇓ Download
Format: PDF
Size: 111 KB