Facts On Malaysian IRB During MCO

Tax Whiz 5 April 2020 1
5 April 2020
Malaysian Inland Revenue Board’s Frequently Asked

Questions (“FAQs”) on Taxation Matters During the
Movement Control Order (“MCO”) Period (Updated on 3
April 2020)
On 18 March 2020, the Malaysian Inland Revenue Board (“MIRB”) has released a list of FAQs in relation to the
administration of taxation matters during the MCO period from 18 March 2020 to 31 March 2020. Following the
extension of the MCO period from 1 April 2020 to 14 April 2020, the MIRB has further updated the FAQs on 3
April 2020. The taxation matters address in the FAQs include extension of time for submission of
documents/returns/forms/notifications, tax payments and applications to the MIRB during the MCO period i.e.
from 18 March 2020 to 14 April 2020. The key points in the latest updated FAQs are set out in the table below
[highlighted in yellow].
No. Topic Subject Matter MIRB’s Response
1. Tax audit / Submission of requested Extended to 30 April 2020.

investigation documents within the
period of 18 March 2020
until 29 April 2020
2. Income tax All types of tax estimate Extended to 30 April 2020.

estimates for a submissions which are due
company, trust body from 18 March 2020 to 14
or co-operative April 2020
society (“CP204”)
Tax estimate payments Extended to 30 April 2020.
which are due on or before
15 April 2020 [New]
© 2020 KPMG Tax Services Sdn. Bhd., a company incorporated under Malaysian law and a member firm of the KPMG network of independent member firms affiliated with KPMG International
Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International.
Income tax Submission of the revised Extended to 30 April 2020 for revision in the month
estimates for a tax estimate in the month of 3rd instalment payment that falls in April 2020.
company, trust body of 3rd instalment payment
or co-operative in 2020
(cont’d) Deferment of CP204 • All types of businesses with Small and Medium
payment for 3 months Enterprises (SMEs) status are eligible for the
beginning April 2020 until deferment. Criteria for companies to qualify for
June 2020 [New] SME status are as follows:
o Have a paid-up capital in respect of ordinary
shares of RM2.5 million and less at the
beginning of the basis period for a year of
assessment (“YA”); and
o Have a gross business income of RM50
million and below.
• Deferment will be given automatically to all

SMEs based on the MIRB’s record.
• There is no requirement to pay the deferred tax

instalment payments. The balance of tax (if any)
has to be settled upon the submission of the
income tax return.
• Deferment will not be subject to tax increase

under Section 107C(9) of the Income Tax Act
(“ITA”)
Deferment of CP204 • Companies related to the tourism industry

payment for 6 months (including those with SME status) are eligible for
beginning April 2020 until the deferment.
September 2020 [New]
• Deferment will be given automatically based on
the MIRB’s record.

income tax return.
• Deferment will not be subject to tax increase

under Section 107C(9) of the ITA.
3. Income tax Deferment of CP500 • Payment of March 2020 and May 2020 tax
estimates for a payment instalments can be deferred starting from April
person other a 2020 to June 2020 (previously due date for
company, trust body payment of March 2020 tax instalment was
or co-operative extended to 30 April 2020).
income tax return. [New]
• Will not be subject to tax increase under Section

107B(3) of the ITA. [New]
Income tax Deferment of CP500 • The deferment of CP500 payment for taxpayers
estimates for a payment (cont’d) in the SME category will be given automatically
person other a based on payment records with the MIRB. [New]
company, trust body
or co-operative Note: However, there is no further clarification
society (“CP500”) provided on the person (other than a company)
(cont’d) who will qualify to be in the SME category.
Revision of CP500 The taxpayer is allowed to revise CP500 on or before

30 June 2020. [New]
4. Tax appeal Submission of Notice of Extended to 30 April 2020. However, as provided

Appeal to the Special under Section 100 of the ITA, a taxpayer is required
Commissioners of Income to file Form N and state that the delay is due to the
Tax (Form Q) where the implementation of MCO. [New]
due date falls within the
MCO period
5. Country-by-Country Submission of CbCR or Extended to 15 May 2020.

Reporting (CbCR) notification by a
constituent entity for CbCR
which is due on 31 March
2020 and 30 April 2020
6. Employer’s obligation Submission of the From 15 April 2020 onwards.

following:
• Form CP21
(Notification by
Employer of Departure
from the Country of an
Employee)
• Form CP22
(Notification of New
Employee)
• Tax Clearance Form for

Cessation of
Employment
o CP22A – Private
Sector
Employees; or
o CP22B – Public
Sector Employees
7. Labuan entities Submission of return forms Extended to 30 April 2020.

and payment of taxes
Note: However, the MIRB has previously granted an
extension of time until 29 July 2020 (automatic
extension) or 28 October 2020 (upon application) to
file the YA 2020 tax returns.
Submission of irrevocable Extended to 30 April 2020 for YA 2020.

election form to be taxed
under ITA (Form LE3)
8. Real Property Gains Submission of RPGT forms Extended to 30 April 2020.

Tax (“RPGT”) and payment of RPGT
including the acquirer’s
retention sum where the
due date falls within 18
March 2020 to 30 April
2020
9. Tax penalties and Late payment of income No penalties will be imposed provided the payment
compounds taxes is made by 30 April 2020.
Monthly Tax Deduction MTD compounds can be made before 30 April 2020.
(“MTD”) compounds
10. Withholding tax Payment of WHT Payment can be made between 15 April 2020 and 30
(“WHT”) April 2020. Payment can also be made via
Telegraphic Transfer and the transaction details have
to be submitted to the MIRB via fax (03-62019637)
or email to HelpTTpayment@hasil.gov.my.
Late payment penalties No penalties will be imposed so long as the payment

of WHT is made between 15 April 2020 (previously 1
April 2020) and 30 April 2020.
11. Stamp Duty Sistem Taksiran dan • STAMPS is an online system which enables
Pembayaran Duti Setem application for stamp duty assessment and
Secara Dalam Talian payment of stamp duty.
(STAMPS)
• It can be used by all law firms, companies,
partnerships, businesses, financial institutions,
authorised agents who are registered with the
Companies Commission of Malaysia (“CCM).
• It also can be used by an individual with a
business that is registered with the CCM. For an
individual with a business that is not registered
with the CCM, the manual stamping of
documents has to made at the counter of the
Stamp Office / Pusat Khidmat Hasil / UTC Johor
Bharu after 14 April 2020. Extension of time for
such a case will be granted until 30 April 2020
and no penalty will be imposed.
Stamp duty counters nationwide will be
operational from 3 April 2020 to cater to
individual duty payers. However, the services
available will be limited to:
o Stamping for individuals and public who do
not have a STAMPS user ID.
o Payment of stamp duty on the notice of
assessment which cannot be made online.
[New]
Stamp Duty (cont’d) Sistem Taksiran dan • Duty payers other than individuals may do online
Pembayaran Duti Setem stamping through STAMPS at
Secara Dalam Talian https://stamps.hasil.gov.my/ and agents or
(STAMPS) (cont’d) representatives with STAMPS user ID are
required to submit the stamping application and
make payment online. [New]
Stamping of Sale and The taxpayer can:

Purchase Agreement
• Purchase revenue stamps at the post office;
(“SPA”) for houses
(cont’d) • Attach a stamp with a value of RM10 on the
SPA;
• Drawing a line across the revenue stamp and
write down the current date on the revenue
stamp in black ink. This method of cancelling the
revenue stamp is only applicable to documents
subject to a fixed stamp duty under Item 4,
Schedule 1 of the Stamp Act 1949.
Online payment Payment modes under STAMPS are FPX, CIMB Bizz
Channel and Public Bank. The stamp certificate
should be printed and is to be attached to the
respective instrument.
Late payment penalties If payment for notice of assessment falls in the

period of 18 March 2020 to 14 April 2020, no penalty
will be imposed so long as the payment is made by
30 April 2020.
Stamp certificate Verification can be made via

verification https://stamps.hasil.gov.my/stamps/ or Semakan
Ketulenan Sijil mobile application (ANDROID / iOS).
Stamp duty counters Stamp duty counters at the MIRB Branch Offices
[New] nationwide will be in operations from 3 April 2020.
Stamp duty counters at Revenue Service Centres
and Johor Bahru UTC will remain closed until the end
of the MCO period.
See media release dated 2 April 2020 for details.
12. Others Any queries regarding Can be raised via MIRB’s Customer feedback
taxation matters Platform at its Official Portal.
Submission of manual or As per the Return Form Filing Programme for the
electronic return forms Year 2020 (Amendment 1/2020).
Submission of Form CP58 Extended to 30 April 2020.

– Statement of Monetary
and Non-Monetory
Incentive Payment to An
Agent, Dealer or
Distributor
Others (cont’d) Application of Certificate of Application can be submitted on 15 April 2020. For
Residence via e-Residence urgent cases, the taxpayer can email the MIRB at
is not workable due to the lhdn_int@hasil.gov.my.
requirement in submitting
supporting documents
Tax Clearance Letter The application for a TCL can be made via e-SPC at
(“TCL”) any time. Alternatively, taxpayer may visit the MIRB
office from 15 April 2020 onwards to make the
application. The application will only be processed
from 15 April 2020.
Tax payments for amount Payment of tax exceeding RM1 million can be made
exceeds the threshold via Telegraphic Transfer and the transaction details
allowed for internet have to be submitted to the MIRB via fax (03-
banking 62019637) or email to HelpTTpayment@hasil.gov.my.
Tax refunds To be processed as usual.
ezHASiL • e-Filing PIN number can be applied through the

Customer Feedback Platform at its Official Portal.
• Income tax number can be made online through

the e-Daftar application.
• e-Filing password can be reset:

o Using “Forgot Password Menu” at ezHASiL,
if the taxpayer has registered email address /
mobile phone number with the MIRB; or
o By updating the email address or mobile
phone number at Customer Feedback
Platform or by contacting Hasil Care Line
(“HCL”) at 03-89111000 or 603-89111100 (for
overseas) for further information, if the
taxpayer has not registered email address /
mobile phone number with the MIRB or
wishes to update the existing information.
Feedback to letters from Extended to 30 April 2020.

the MIRB within the period
of 18 March 2020 until 29
April 2020
Submission of Notification Extended to 30 April 2020.

of Change in Accounting
Period (Form CP204B)
within the period of 18
March 2020 until 14 April
2020 (previously was 29
April 2020)
Submission of data and Extended to 30 April 2020.

payment of MTD / CP38 on
remuneration from
employment for the month
of March 2020
Others (cont’d) Donation to the Covid-19 Allow for tax deduction, subject to the stipulated
Fund conditions as summarised below.
Accepted Is Approval Required for Claiming a Tax Deduction?

Recipient of Donation Forms of
Donation Cash Gift in Kind
COVID-19 Fund (Ministry of Health Cash and No Yes. The application is to be submitted to the
Malaysia) gift in kind Tax Division of the Ministry of Finance (“MOF”)
together with a letter acknowledging the receipt
of the donation which has been stamped with
the official stamp in accordance with the format
to be issued by the MOF.
COVID-19 Fund (Management of Cash only No -

Natural Disaster, Prime Minister’s
Department)
Donations to an institution/organisation Cash only No -

which has been approved under
subsection 44(6) of the ITA
Contact Us
Petaling Jaya Office
Tai Lai Kok Long Yen Ping
Executive Director – Head of Tax and Executive Director –
Head of Corporate Tax Head of Global Mobility Services
ltai1@kpmg.com.my yenpinglong@kpmg.com.my
+603 7721 7020 +603 7721 7018
Bob Kee Ng Sue Lynn

Executive Director – Head of Transfer Executive Director – Head of Indirect Tax
Pricing suelynnng@kpmg.com.my
bkee@kpmg.com.my +603 7721 7271
+603 7721 7029
Soh Lian Seng Nicholas Crist

Executive Director – Executive Director – Corporate Tax
Head of Tax Dispute Resolution Practice nicholascrist@kpmg.com.my
lsoh@kpmg.com.my + 603 7721 7022
+603 7721 7019
Dato’ Leanne Koh Neoh Beng Guan

Executive Director – Corporate Tax Executive Director – Corporate Tax
leannekoh@kpmg.com.my bneoh@kpmg.com.my
+603 7721 7026 + 603 7721 7025
Ong Guan Heng Chang Mei Seen

Executive Director – Corporate Tax Executive Director – Transfer Pricing
guanhengong@kpmg.com.my meiseenchang@kpmg.com.my
+ 603 7721 7027 + 603 7721 7028
Ivan Goh
Executive Director – Transfer Pricing
ivangoh@kpmg.com.my
+ 603 7721 7012
Outstation Offices
Penang Office Kuching & Miri Offices
Evelyn Lee Regina Lau
Executive Director – Penang Tax Executive Director – Kuching Tax
evewflee@kpmg.com.my reglau@kpmg.com.my
+604 238 2288 (ext. 312) +6082 268 308 (ext. 2188)
Kota Kinabalu Office Johor Bahru Office

Titus Tseu Ng Fie Lih
Executive Director – Kota Kinabalu Executive Director – Johor Bahru Tax
Tax flng@kpmg.com.my
titustseu@kpmg.com.my +607 266 2213 (ext. 2514)
+6088 363 020 (ext. 2822)
Ipoh Office
Crystal Chuah Yoke Chin
Tax Manager – Ipoh Tax
ycchuah@kpmg.com.my
+605 253 1188 (ext. 320)
KPMG Offices
Petaling Jaya Kota Kinabalu
Level 10, KPMG Tower, Lot 3A.01 Level 3A,
8, First Avenue, Bandar Utama, Plaza Shell,
47800 Petaling Jaya, Selangor 29, Jalan Tunku Abdul Rahman,
Tel: +603 7721 3388 88000 Kota Kinabalu, Sabah
Fax: +603 7721 3399 Tel: +6088 363 020
Email: info@kpmg.com.my Fax: +6088 363 022
Email: info@kpmg.com.my
Penang Johor Bahru

Level 18, Hunza Tower, Level 3, CIMB Leadership Academy,
163E, Jalan Kelawei, No. 3, Jalan Medini Utara 1,
10250 Penang Medini Iskandar,
Tel: +604 238 2288 79200 Iskandar Puteri, Johor
Fax: +604 238 2222 Tel: +607 266 2213
Email: info@kpmg.com.my Fax: +607 266 2214
Kuching Ipoh
Level 2, Lee Onn Building, Level 17, Ipoh Tower,
Jalan Lapangan Terbang, Jalan Dato’ Seri Ahmad Said,
93250 Kuching, Sarawak 30450 Ipoh, Perak
Tel: +6082 268 308 Tel: +605 253 1188
Fax: +6082 530 669 Fax: +605 255 8818
Email: info@kpmg.com.my Email: info@kpmg.com.my
Miri
1st Floor, Lot 2045,
Jalan MS 1/2,
Marina Square, Marina Parkcity,
98000 Miri, Sarawak
Tel: +6085 321 912
Fax: +6085 321 962
kpmg.com/my
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© 2020 KPMG Tax Services Sdn. Bhd., a company incorporated under Malaysian law and a member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
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 endeavour 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
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Facts On Malaysian IRB During MCO

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Tax Whiz 5 April 2020 1

Malaysian Inland Revenue Board’s Frequently Asked

No. Topic Subject Matter MIRB’s Response

1. Tax audit / Submission of requested Extended to 30 April 2020.

2. Income tax All types of tax estimate Extended to 30 April 2020.

No. Topic Subject Matter MIRB’s Response

• Deferment will be given automatically to all

• There is no requirement to pay the deferred tax

• Deferment will not be subject to tax increase

Deferment of CP204 • Companies related to the tourism industry

• There is no requirement to pay the deferred tax

• Deferment will not be subject to tax increase

• Will not be subject to tax increase under Section

No. Topic Subject Matter MIRB’s Response

Revision of CP500 The taxpayer is allowed to revise CP500 on or before

4. Tax appeal Submission of Notice of Extended to 30 April 2020. However, as provided

5. Country-by-Country Submission of CbCR or Extended to 15 May 2020.

6. Employer’s obligation Submission of the From 15 April 2020 onwards.

• Tax Clearance Form for

7. Labuan entities Submission of return forms Extended to 30 April 2020.

Submission of irrevocable Extended to 30 April 2020 for YA 2020.

No. Topic Subject Matter MIRB’s Response

8. Real Property Gains Submission of RPGT forms Extended to 30 April 2020.

Late payment penalties No penalties will be imposed so long as the payment

No. Topic Subject Matter MIRB’s Response

Stamping of Sale and The taxpayer can:

Late payment penalties If payment for notice of assessment falls in the

Stamp certificate Verification can be made via

Submission of Form CP58 Extended to 30 April 2020.

No. Topic Subject Matter MIRB’s Response

Tax refunds To be processed as usual.

ezHASiL • e-Filing PIN number can be applied through the

• Income tax number can be made online through

• e-Filing password can be reset:

Feedback to letters from Extended to 30 April 2020.

Submission of Notification Extended to 30 April 2020.

Submission of data and Extended to 30 April 2020.

No. Topic Subject Matter MIRB’s Response

Accepted Is Approval Required for Claiming a Tax Deduction?

COVID-19 Fund (Management of Cash only No -

Donations to an institution/organisation Cash only No -

Bob Kee Ng Sue Lynn

Soh Lian Seng Nicholas Crist

Dato’ Leanne Koh Neoh Beng Guan

Ong Guan Heng Chang Mei Seen

Kota Kinabalu Office Johor Bahru Office

Penang Johor Bahru

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