Malaysia: One-month extension for filing tax returns for 2021

Malaysia announced an additional one-month extension of time to file income tax returns for 2021.

An additional one-month extension of time to file income tax returns for 2021

The Malaysian Inland Revenue Board on 19 August 2021 announced an additional one-month extension of time to file income tax returns for 2021.

Taxpayer

Calendar year / accounting period ending

Extended grace period for filing

Individuals (resident / non-resident individuals including knowledge / expert workers), partnerships, associations, deceased persons’ estates and Hindu joint families conducting business

Calendar year 2020

Until 30 September 2021

  • Companies, cooperative societies, LLPs and trust bodies
  • Chargeable person under section 30A of the Petroleum (Income Tax) Act 1967 (Exploration) and section 30 of the Petroleum (Income Tax) Act 1967 (Production)

Accounting period ending 1 November 2020 through 31 January 2021

Three months from the statutory filing deadline (31 October 2021 for 31 December 2020 year-end)

Accounting period ending 1 February 2021 through 30 April 2021

Two months from the statutory filing deadline


The extension or “grace period” also applies to the payment of the balance of tax due, if any.

Read an August 2021 report prepared by the KPMG member firm in Malaysia

 

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