LHDN FAQ on  TAX MATTERS DURING THE MCO ORDER PERIOD (18 MARCH 2020 TO 28 APRIL 2020 – Updated on 10 April 2020 )

IRBM premises and counters operations will continue to close until 28 APRIL 2020. 

the stamp duty counters at Branch Stamping Office will be open and Hasil Care Line in operation.

Returns for Company (form C) for the Year of Assessment 2019 – Two (2) months grace period from the due date of submission is allowed for those with accounting period ending 31 July 2019 until 31 December 2019

Institution or Organisation approved under section 44(6) of the ITA 1967

The submission date of the audited accounts be extended until 30 June 2020.

Submission of Country-by-Country Reporting (CbCR)

• CbCR report by Entities in Malaysia due on 31 March 2020 & 30 April 2020; Extension of time until 31May 2020
• CbCR notification by Constituent entities in Malaysia due on 31 March 2020 & 30 April 2020; Extension of time until 31 May 2020

Submission to LHDN to commence from 15 April 2020

• Forms CP21, CP22, CP22A or CP22B
• e-Residence
• Tax Clearance Letter (TCL)

Income Tax Estimates (CP204)

• Submission of the revised tax estimate in the third month instalment – An extension of time is given until 31 May 2020 for revision in the third month of instalment that falls in April 2020
• Deferment of CP204 payment for :
• All type of busiess due on 15 April 2020 and 15 May 2020 – Extension of time until 31 May 2020.
• Small and Medium Enterprises (SMEs) status – 3 months beginning April 2020 until June 2020 for all types of businesses with .
• tourism industry (including those with SME status). – 6 months beginning April 2020 until September 2020.

Deferment of CP204 payment will be given automatically by IRBM to all SMEs and tourism industry related taxpayers based on YA 2018 Return Form received by the them.

LHDN extension of time to taxpayers be given until 31 May 2020 where the due date falls within this period 18 March 2020 until 15 May 2020

• Submission of documents for audit or investigation within the period of 18 March 2020 until 29 April 2020
• Required to provide feedback to IRBM letters by taxpayer
• Submission of Statement of Monetary and Non-Monetary Incentive Payment to An Agent, Dealer or Distributor (Form CP58)
• Submission of Notice of Appeal to the Special Commissioners of Income Tax (SCIT) [Form Q]
• Submission of Form CP204B
• Submit all types of tax estimates including CP204
• Revised tax estimate in the third month instalment
• First payment of CP500 tax estimates
• Payment of withholding tax.
• Submission of data and payment of MTD / CP38 on remuneration from employment.
• Submission of RPGT return forms and payment

Application Form of an Approved Research and Development (R&D) Project under section 34A ITA 1967 (Borang 1)

Extension of time will be given until 30 June 2020.

• completed Borang 1 (New Project/Extension Project) which ends on 31 March 2020:
• Borang 1 (New Project/Extension Project) which ends on 30 April 2020

What is the deferred payments for CP204 / CP500?

• Taxpayers do not need to pay the deferred payments.
• The balance of tax (if any) has to be settled upon the submission of the income tax return.
• Taxpayer can reject and continue paying tax estimates based on the original payment schedule
• The IRBM will notify taxpayers by e-mail registered with IRBM.

Income Tax Estimates for Other than Company (CP500)

• The months eligible for deferment are March 2020 and May 2020.
• Revise CP500 on or before the 30 June 2020.
• SMEs entitled for deferment automatically based on payment records with IRBM.