FAQ issued by IRB on Tax Matters during the Movement Control Order

Kuala Lumpur, 20th March 2020 The Inland Revenue Board (IRB) has recently uploaded the Frequently Asked Questions (FAQ) [click here] on tax matters during the Movement Control Order (MCO) period effective from 18 March 2020 on their website.

We would like to highlight the following significant points from the above FAQ :-

1. All IRB premises (including e-Filing counters) nationwide will be closed from 18 to 31 March 2020;

2. Extension of time will be given until 30 April 2020 for submission of the tax audit/investigation documentation during the MCO period;

3.Taxpayers can refer to the links as provided in the FAQ if they wish to apply for e-Filing PIN number and tax registration number. Also, e-Filing password can be reset at ezHasil;

4. Extension of time will be given for the submission of certain return forms (please refer to our tax bulletin sent on 18 March 2020), Form CP58 (until 30 April 2020), Form Q (until 30 April 2020), Country-by Country Reporting (CbCR) (until 30 April 2020) and Forms CP21, CP22, CP22A or CP22B (from 1 April 2020);

5. Extension of time granted up to 30 April 2020 for the submission of Forms CP204 as well as CP204A (i.e. 6th and 9th month) which falls during the MCO period;

6. Settlement of the first payment of the CP500 notice of instalment payment due on 31 March 2020 is extended to 30 April 2020;

7. Application and submission of tax estimate revision (CP204A) in the 3rd month and the deferment of instalment payment as announced under the Economic Stimulus Package is extended to 30 April 2020;

8. Payment of withholding tax with due dates falling during the period 18 to 31 March 2020 can be made beginning from 01 April 2020 up to 30 April 2020 with no late payment penalty imposed. Taxpayers may make payment through telegraphic transfer (TT);

9. The submission of RPGT return forms and payment with due dates falling during the period 18 to 31 March 2020 is extended to 30 April 2020;

10. The final section (i.e. Section F) in the FAQ provides further clarification in relation to Stamp Duty.


We will keep you updated on any further guidelines and announcements to be issued by the Royal Malaysian Customs Department or other relevant authorities, if any.

For any enquiries or assistance with regards to Sales Tax and Service Tax, please contact any of the following in this office:


For any enquiries or assistance, please contact any of the following in this office:

Mr Anand Chelliah
Managing Partner

Tax Services Asia Pacific Tax Leader
DL: +6 (0)3 2297 1093
anand.chelliah@bakertilly.my
 
Mr Marcus Tan
Executive Director (Corporate Tax & Tax Incentive), Tax Services
DL: +6 (0)3 2297 1521
marcus.tan@bakertilly.my

Mr Yohan Francis
Executive Director (Transfer Pricing), Tax Services
DL: +6 (0)3 2297 1096
yohan.xavier@bakertilly.my

Mr Murugan Anbanantham
Director (Technical), Tax Services
DL: +6 (0)3 2297 1004
murugan.anbanantham@bakertilly.my

Ms Tay Siew Chu
Associate Director (Corporate Tax & Personal Tax), Tax Services
DL: +6 (0)3 2297 1139
siewchu.tay@bakertilly.my

Ms Sandra Saw
Associate Director (Corporate Tax & Sales Tax & Service Tax), Tax Services
DL: +6 (0)3 2297 1146
sandra.saw@bakertilly.my

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