Return Form Filing Programme for the Year 2021 Return Form Filing Programme for the Year 2021 Return Form Filing Programme for the Year 2021

The Malaysian Inland Revenue Board has issued its return form filing programme for the year 2021. 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") 2020, a grace period of:

(a)   15 days is granted for e-filing (not applicable for Form TJ); and

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

There is no grace period for filings made by hand.

2.     For Form E for the Year of Remuneration 2020, a grace period of:

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

(b)   3 working days is granted for filings made by post; and

(c)   no grace period for filings made by hand.

No manual filing is allowed for companies including Labuan companies.

3.     For Forms C, C1, PT, TA, TC, TR and TN for the YA 2020, a grace period of:

(a)   one month is granted for e-filing (not applicable for Forms TR and TN);

(b)   3 working days is granted for filings made by post and no grace period for filings made by hand for Form C1, TA, TC, TR and TN; and

(c)   no manual filing is allowed for Form C and PT.

4.     For Form CPP for the YA 2020 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 filings made by post.

There is no grace period for filings made by hand.

5.     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.

6.     For assessments raised under section 90(3), 91, 92, 96A and 101(2) of the Income Tax Act 1967, 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 tax filing programme can be accessed via the above link.

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.

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.

Tai Lai Kok
Executive Director
Head of Tax

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