Revised Return Form Filing Programme For The Year 2020

The Inland Revenue Board of Malaysia issued an updated Revised Return Form Filing Programme For The Year 2020 on 28 April 2020. Based on the said return form filing programme, the grace period for submission of income tax returns and payment of balance of tax for companies, co-operative societies, limited liability partnerships and trust bodies has been revised as follows:

Following the further extension of the Movement Control Order (MCO), the RMCD issued a Media Release on 29 April 2020 to address the following key issues:

Penalty
The RMCD will give full remission on any penalties which may be imposed on the following returns with taxable periods ending 29 February 2020 and 31 March 2020 if the payment is made by 31 May 2020: • Sales tax or service tax for SST-02 returns • Service tax for imported taxable service for SST-02A returns • Tourism tax for TTx-03 returns • Departure levy for DL-02 returns Further, the RMCD will not take legal action against the taxpayers for offence committed in relation to late submission of the above returns with taxable periods ending 29 February 2020 and 31 March 2020. 

Penalty in MYSST system
An announcement was posted in the RMCD’s website that penalties on taxable periods ending 29 February 2020 and 31 March 2020 will still be generated in the MySST as usual. However, the RMCD will remit the penalties as soon as possible. In addition, the RMCD will also remit any Bill of Demand on penalties eligible for remission during the MCO period as soon as possible.

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