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The Malaysian Inland Revenue Board has issued its return form filing programme for the year 2019. Amongst the key points to note are:

  1. For Forms BE, B, BT, M, MT, P, TP, TJ and TF for the Year of Assessment (“YA”) 2018, a grace period of:
  1. 15 days is granted for e-filing (not applicable for Form TJ); and
  1. 3 working days is granted for filings made by post.

There is no grace period for filings made by hand.

  1. For Form E for the Year of Remuneration 2018, a grace period of:
  1. one month is granted for e-filing;
  1. 3 working days is granted for filing made by post; and
  1. no grace period for filing made by hand.

No manual filing is allowed for employers which are companies and Labuan companies.

  1. For Forms C, C1, PT, TA, TC, TR and TN for the YA 2019, a grace period of:
  1. one month is granted for e-filing (not applicable for Forms TR and TN);
  1. 3 working days is granted for filing made by post and no grace period for filing made by hand for Form C1, PT, TA, TC, TR and TN; and
  1. no manual filing is allowed for Form C.
  1. For Form CPP for the YA 2018 as well as Form CPE, a grace period of:

(a)    one month is granted for e-filing; and

(b)    3 working days is granted for filing made by post.

There is no grace period for filing made by hand.

  1. The above grace periods also apply to the payment of the balance of tax due (except Form E, Form P and Form CPE) furnished via e-Filing or postal delivery.
  1. For assessments raised under section 90(3), 91, 92 or 96A of the Income Tax Act 1967 (“ITA”), or increased under section 101(2) of the ITA, the tax or balance of tax must be paid within 30 days from the date of assessment. Nevertheless, a grace period of 7 days is given.

The filing programme can be accessed via the above link.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Contact KPMG

Should you have any questions or require further clarification, please do not hesitate to contact any of our Executive Directors, Directors, Associate Directors or Managers whom you are accustomed to dealing with or who are responsible for the tax affairs of your organisation at the following telephone numbers for respective offices:

Petaling Jaya Office

Tai Lai Kok
Executive Director –
Head of Tax and Head of Corporate Tax
ltai1@kpmg.com.my
+ 603 7721 7020

Long Yen Ping
Executive Director –
Head of Global Mobility Services yenpinglong@kpmg.com.my
+ 603 7721 7018

Bob Kee
Executive Director –
Head of Transfer Pricing
bkee@kpmg.com.my
+ 603 7721 7029

Ng Sue Lynn
Executive Director –
Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271

Soh Lian Seng
Executive Director –
Head of Tax Risk Management
lsoh@kpmg.com.my
+ 603 7721 7019

Nicholas Crist
Executive Director –
Corporate Tax
nicholascrist@kpmg.com.my
+ 603 7721 7022

Dato’ Leanne Koh
Executive Director – 
Corporate Tax
leannekoh@kpmg.com.my
+ 603 7721 7026

Neoh Beng Guan
Executive Director – 
Corporate Tax
bneoh@kpmg.com.my
+ 603 7721 7025

Ong Guan Heng
Executive Director – 
Corporate Tax
guanhengong@kpmg.com.my
+ 603 7721 7027

Chang Mei Seen
Executive Director – 
Transfer Pricing
meiseenchang@kpmg.com.my
+ 603 7721 7028

Ivan Goh
Executive Director – 
Transfer Pricing
ivangoh@kpmg.com.my
+ 603 7721 7012

 

 

 

Evelyn Lee 
Executive Director –
Penang Tax
evewflee@kpmg.com.my
+604 238 2288 (ext. 312)

Regina Lau
Executive Director –
Kuching & Miri Tax
reglau@kpmg.com.my
+6082 268 308 (ext. 2188)

Titus Tseu
Executive Director –
Kota Kinabalu Tax
titustseu@kpmg.com.my
+6088 363 020 (ext. 2822)

Ng Fie Lih
Executive Director –
Johor Bahru Tax
flng@kpmg.com.my
+607 266 2213 (ext. 2514)

Crystal Chuah Yoke Chin
Tax Manager –
Ipoh Tax
ycchuah@kpmg.com.my
+605 253 1188 (ext. 320)