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COVID-19 Relief Measures - monthly tax compliance relief further applies to all business operators

Tax & Legal News Flash Issue 72

The Ministry of Finance has further announced on 6 April 2020 to provide extension of the monthly tax return submission and tax payment deadlines to all business operators. 

COVID-19 Relief Measures - monthly tax compliance relief further applies to all business operators

All business operators are eligible for the extension of monthly tax return filings and tax payments as per the guidelines below.

Tax payment and tax return Eligible tax month Normal timeline Extended timeline

Withholding tax

form PND.1, PND.2, PND.3, PND.53 and PND.54

March

7 April 2020

(15 April 2020 for e-filing)

15 May 2020

(manual and
e-filings)

April

7 May 2020

(15 May 2020 for e-filing)

Value added tax

form PP.30

March

15 April 2020

(23 April 2020 for e-filing)

23 May 2020

(manual and
e-filings)

April

15 May 2020

(23 May 2020 for e-filing)

Self-assessed value added tax

form PP.36

March

7 April 2020

(15 April 2020 for e-filing)

15 May 2020

(manual and
e-filings)

April

7 May 2020

(15 May 2020 for

e-filing)

Specific business tax

form PT.40 (excluding specific business tax on the sale of immovable property in a commercial or profitable manner according to Section 91/2 (6) of the Revenue Code)

March

15 April 2020

(23 April 2020 for e-filing)

23 May 2020

(manual and
e-filings)

April

15 May 2020

(23 May 2020 for e-filing)

Stamp duty

form OS.4, OS.4 Gor and OS.4 Khor

N/A 1 April 2020 to
15 May 2020
15 May 2020

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