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The Malaysian Inland Revenue Board (“MIRB”) has further updated the Frequently Asked Questions (“FAQs”) in relation to taxation matters during the Movement Control Order (“MCO”) period on 20 March 2020.  The key updates are as follows:

1.      Submission of Documents for Tax Audit / Investigation

Extension of time until 30 April 2020 is given for the submission of documents for tax audit / investigation within the period of 18 March 2020 to 29 April 2020 (previously, was during the MCO period).

2.      Providing Feedback to the MIRB’s letters [New]

Extension of time until 30 April 2020 is now given to taxpayers who are required to provide feedback to the MIRB’s letters within the MCO period.

3.      Submission of Irrevocable Election Form to be Taxed under the Income Tax Act 1967 (Form LE3) [New]

Extension of time until 30 April 2020 is now given to Labuan entities for the submission of the Form LE3 for Year of Assessment 2020.

4.      Alternative to Application of Certificate of Residence via e-Residence

Previously, the MIRB indicated that the application can be made manually from 1 April 2020 onwards. For urgent cases, applicants may now email the MIRB at lhdn_int@hasil.gov.my.

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.

Return Form Filing Programme for the Year 2020

The MIRB has also updated its Return Form Filing Programme for the Year 2020 on 21 March 2020. There are no significant changes to the earlier version which was updated on 17 March 2020.  Click here for KPMG’s earlier Tax Whiz for more information and please note that the grace period of 2 months also applies to manual filings and balance of tax payment (where applicable).

We are pleased to attach the updated summary of the key points in the FAQs for your attention. The updated items are highlighted in “Yellow”.

The MIRB’s updated FAQs, Return Form Filing Programme for the Year 2020 and our updated summary can also be accessed via the above links.

Contact KPMG

For more information on our core service offerings, please contact:

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 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)