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Frequently Asked Questions on Tax Matters During the Movement Control Order (MCO) 3.0 | Inland Revenue Board Of Malaysia | Updated as of 26 June 2021

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Frequently Asked Questions on Tax Matters During the Movement Control Order (MCO) 3.0 | Updated as of 26 June 2021  - Updated parts are in red font.

Please click here to download the FAQs.

A. GENERAL

1. When will this frequently asked questions (FAQ) be applicable?
  • This FAQ is applicable within the Movement Control Order (MCO) 3.0.
2. Who is eligible to make an appeal under this facility during the MCO 3.0?
  • Taxpayers who are affected may file an appeal to IRBM by providing supporting documents.
3. What type of services are provided by IRBM during the MCO 3.0 period?
  • To facilitate tax matters during the MCO 3.0 period, IRBM provides the following services:
No. Services Operating hours
 i. IRBM’s Payment Centre Counter (Kuala Lumpur, Kota Kinabalu and Kuching)
Working days
8.00 am – 12.00 pm

Type of services provided:
Cash and Cheque Payment:
  1. Withholding Tax
  2. Public Entertainer
  3. Real Property Gains Tax by Acquirer
  4. Compound

Payment by Debit and Credit Card:
  1. Income Tax
  2. Other taxes

Other services are provided online only.
 ii. Stamp Duty Counter at IRBM Branch Working days
8.00 am – 12.00 pm (By appointment only)
 iii. MyTax (ezHasil) 24 hours
 iv. Phone calls Hasil Care Line (Call Centre) Working days
9.00 am – 4.00 pm
Hasil Live Chat Working days
9.00 am – 5.00 pm
 v. Bantuan Prihatin Rakyat Counter (Application for Appeal) at IRBM branch, Satelite Office, Revenue Service Centre (PKH) and Urban Transformation Centre (UTC) Working days
8.00 am – 12.00 pm (By appointment only)
     
  • All taxation counters are CLOSED during the MCO 3.0 period.
  • Counter for Business Registration and Business License Renewal at IRBM Kuching Branch is also CLOSED.
  • Details on type of services provided by IRBM during MCO 3.0 is as stated below:
  • Perkhidmatan Lembaga Hasil Dalam Negeri Malaysia (LHDNM) Sepanjang Tempoh Penutupan Penuh Sektor Sosial dan Ekonomi (Total Lockdown) - Click here.
  • Perkhidmatan LHDNM Sepanjang Tempoh (PKP) 3.0 - Click here.
4. Will extension of time be given if taxpayers are required to submit documents for audit or investigation within the MCO 3.0 period?
  • Application for extension of time must be submitted by letter / e-mail to IRBM branch which handles the case and the appeal will be considered based on the merits of the case.
  5. Will extension of time be given if taxpayers are required to provide feedback to IRBM letters within the period of MCO 3.0 period?
  • Application for extension of time must be submitted by letter / e-mail to IRBM branch which handles the case and the appeal will be considered based on the merits of the case.
  
B. MyTax ( ezHasil )
 
1. How to apply for e-Filing PIN number?
  • Taxpayers may apply through Customer Feedback Form available at IRBM’s Official Portal - Click here.
2. How to register for income tax number?
  • Registration for income tax number and uploading of documents can be done online as follows:
(a) Individuals, Companies, Employers, Partnerships and Limited Liability Partnerships through:
https://edaftar.hasil.gov.my/
 
(b) Associations, Deceased Person’s Estate, Hindu Joint Families, Unit Trusts/ Property Trusts, Co-operative Societies, Trust Bodies, Real Estate Investment Trusts / Property Trust Funds and Business Trusts through:
- Registration for Income Tax Number (b) - Click here.
    • Select the relevant IRBM branch and click ‘Contact Us: Click here’.
    • Application for registration will be received and processed by the relevant Customer Care Officer (CCO) from the selected branch.
3. What should I do if I forgot my e-Filing password? 
(a) Taxpayers who have a registered e-mail address or handphone number with IRBM:
  • Click the ‘Forgot Password’ button at ezHASiL.
(b) Taxpayers who do not have a registered e-mail address or handphone number; or there is a change in the registered e-mail address or handphone number:-
  • Update information through Customer Feedback Form available at IRBM’s Official Portal – Click here.
C. FORMS

1. Will IRBM provide extension of time for the submission of return forms either manually or e-Filing?
  • Deadline for submission of return forms is stated in the 2021 Return Form Filing Programme - Click here
 Extension of time will be given as stated below: –
 
(i) Return form for year of assessment 2020 involving Companies, Limited Liability Partnerships, Unit Trusts / Property Trusts, Co-operative Societies, Trust Bodies, Real Estate Investment Trusts / Property Trust Funds and Business Trusts with accounting period ending 1 October 2020 until 31 December 2020:
  • Extension time of two (2) months will be given from the due date of submission.
(ii) Return form for year of assessment 2021 involving Companies, Limited Liability Partnerships, Unit Trusts / Property Trusts, Co-operative Societies, Trust Bodies, Real Estate Investment Trusts / Property Trust Funds and Business Trusts with accounting period ending 1 January 2021 until 31 January 2021:
  • Extension time of two (2) months will be given from the due date of submission.
(iii) Return form for year of assessment 2020 involving petroleum with accounting period ending 1 October 2020 until 31 December 2020:
  • Extension time of two (2) months will be given from the due date of submission.  
(iv) Return form for year of assessment 2021 involving petroleum with accounting period ending 1 January 2021 until 31 January 2021:
  • Extension time of two (2) months will be given from the due date of submission.  
(v) Return form for Year of Assessment 2020 for taxpayers CARRYING ON BUSINESS involving Individuals, Resident Individuals (Knowledge /Expert Workers), Non-Resident Individuals, Non-Resident Individuals (Knowledge / Expert Workers), Partnerships, Associations, Deceased Persons Estate and Hindu Joint Families:
  • Extension of time will be given until 31 August 2021.
2. Will extension of time be given for the submission of CP500 and CP204 amendment where the due date falls on June 2021?
  • Extension of time will be given until 31 July 2021.
3. How does one submit Form CP22 within the MCO 3.0 period?
  • Form CP22 can be submitted through Customer Feedback Form available at IRBM’s Official Portal - Click here.
 
4. How can application for tax clearance letter (TCL) be made within the MCO 3.0 period?
(a) Application can be submitted as follows:
i. e-SPC
ii. Customer Feedback System through:
- Customer Feedback System | Application for TCL - Click here.
  • Select the relevant IRBM branch and click ‘Contact Us: Click here’.
  • Application will be received and processed by the relevant Customer Care Officer (CCO) from the selected branch.  
(b) For the submission of income tax return form which does not have the e-Filing facility, the form can be submitted by post or appointment only.
 
(c) Processing of TCL application will be made after receiving complete documents and information.
 
5. Will extension of time be given for the submission of Notice of Appeal to the Special Commissioners of Income Tax (SCIT) [Form Q] where the due date falls within the MCO 3.0 period?
  • Application for extension of time must be done in writing by completing Form N and submitting to IRBM branch. The appeal will be considered based on the merits of the case. Taxpayer is required to file Form N and state that the delay is due to the implementation of MCO 3.0.  
6. Will IRBM provide extension of time for the submission of Country-by- Country Reporting (CbCR) where the financial year end falls within the MCO 3.0 period?
  • Application for extension of time must be submitted in writing to Department of International Taxation and the appeal will be considered based on the merits of the case.
7. What alternative is available if e-Residence cannot be used as supporting documents need to be included?
Application can be submitted as follows:
(i) Appointment; or
(ii) e-mail to [email protected]
Please visit the following link for further information:
- More Information on Alternative for e-Residence - Click here.
 
8. Is extension of time given to taxpayer who needs to submit tax estimate submissions (CP204) and notification of change of accounting period (CP204B) which is due on June 2021?
  • Extension of time will be given until 31 July 2021. CP204B needs to be summitted by post or courier.
9. Will tax estimate revision (CP204) be allowed for instalment falling in the 3rd month of 2021?
  •   No revision is allowed for the 3rd month instalment. Taxpayers must submit the relevant CP204 revision in the 6th / 9th month in the basis period of the business through e-CP204A.
 
D. PAYMENT
 
1. Is extension of time given for tax estimate payments (CP204) which are due on June 2021?
  • No extension of time is given. Taxpayer can make payment via online services at ByrHASiL.
2. Is extension of time given for all other tax installment relating to audit and investigation which are due on June 2021?
  • No extension of time is given. Taxpayer can make payment via online services at ByrHASiL.
3. Will there be extension of time to submit MTD data and make MTD / CP38 payment for remuneration on employment which are due on 15 June 2021?
No extension of time is given. Taxpayer can make payment via online services at e- PCB, e-Data PCB dan e-CP39.

4. Will there be deferment for compound and penalty payment which should be paid within 1 June 2021 until 28 June 2021?
  • Extension of time is given up to 30 days from the initial due date for payment.
5. Is rescheduling of tax installment payments allowed?
  • Taxpayer is required to submit the application with the relevant documents such as cash flow documents.
6. Will there be extension of time for withholding tax payment which should be paid within the MCO period?
  • No extension of time is given. Withholding tax payment can be made via telegraphic transfer by  furnishing  complete payment details to IRBM via fax at 03-62019637 or e-mail to [email protected].
 
E. APPEAL AND PENALTY PAYMENT

1. Can taxpayer appeal on penalty imposed?
  • Yes. Taxpayer may submit the application for appeal on tax penalty for the following cases:
(i) Unpaid penalties
(ii) Penalties that have been imposed and subject to installment schedule
 
2. Can taxpayer appeal on tax increase?
  • Yes. Taxpayer may submit the application for appeal on tax increase through Customer Feedback Form available at IRBM’s Official Portal.
3. Can taxpayer appeal on deferment of payment of any outstanding penalty imposed to year 2022?
  • Yes. Taxpayer may submit application for deferment of payment through Customer Feedback Form available at IRBM’s Official Portal - Click here.
 
F. REAL PROPERTY GAINS TAX (RPGT)
 
1. Is extension of time provided for the submission of RPGT return forms where the due date falls in June 2021?
  • Extension of time is given until 31 July 2021.
2. Will appeal on penalty be considered?
  • Yes. The appeal will be considered based on merits of the case.
 
G. STAMP DUTY
 
1. Will appeal on penalty be considered?
  • Yes. The appeal will be considered based on merits of the case.
2. Will extension of time be given if stamping cannot be done within the MCO 3.0 period?
  • Yes. The appeal will be considered based on merits of the case. The appeal must be made within 30 days from the date of the documents.
Note:
This frequently asked question (FAQ) is prepared in dual language. Should any discrepancy arise, FAQ in the Malay version will be applicable.


For more insight into this area of law, please contact our Partner in the Tax Practice Group:
Feruz Anwar Seth

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