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2021 income tax return filing programme issued
The Inland Revenue Board (IRB) has recently made available on its website the 2021 income tax return filing programme (2021 filing programme) titled “Return Form (RF) Filing Programme For The Year 2021”. The 2021 filing programme is broadly similar in concept to the position laid out in the original 2020 filing programme (see Tax Alert No. 1/2020), prior to the extensions of the grace period given due to COVID-19. Where a grace period is given, submissions shall be deemed to have been received by the stipulated due date if received within the grace period. The grace period also applies to the settlement of the balance of tax payable under Section 103(1) of the Income Tax Act (ITA). Where the income tax return form or balance of tax payable is not furnished within the grace period, the original due date will be taken for the purpose of calculating penalties (note that all references to “due date” in the table below refer to the original due date).
Some of the key changes in the 2021 filing programme are as follows:
- In line with the legislative change to Section 77A(1A) of the ITA which was enacted via the Finance Act 2020, with effect from YA 2021, the Form PT for Limited Liability Partnerships (LLPs) is to be furnished to the IRB in an electronic medium or by way of electronic transmission only (i.e. manual filing is no longer available).
- The C.P.8D [i.e. Statement of Remuneration from Employment for the Year ending 31 December 2020 and Particulars of Tax Deduction under the Income Tax Rules (Deduction from Remuneration) 1994] can now be submitted by way of e-mail to CP8D@hasil.gov.my (txt file format or Microsoft Excel format).
- The paper Form E is to be submitted to Bahagian Pengurusan Rekod & Maklumat Percukaian, Jabatan Operasi Cukai (previously Pusat Pemprosesan Maklumat).
- The 2021 filing programme clarifies that employers which are a sole proprietorship, partnership, Hindu Joint Family or Deceased Person’s Estate that does not have employees, are exempted from submitting the C.P.8D.
Summary of the 2021 Filing Programme
|
Due date |
Mode of submission |
Grace period |
|
|---|---|---|---|---|
|
Forms BE, BT, M, MT, TF, TJ and TP for YA 2020 for taxpayers not carrying on a business |
30 April 2021 |
a) e-Filing |
Within 15 days after the due date |
|
|
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|||
|
c) Hand-delivery |
No grace period |
|||
|
Forms B, BT, M, MT, P, TF, TJ and TP for YA 2020 for taxpayers carrying on a business |
30 June 2021 |
a) e-Filing N.B. e-Filing is not available for Form TJ |
Within 15 days after the due date |
|
|
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|||
|
c) Hand-delivery |
No grace period |
|||
|
Form e-C and e-PT for YA 2021 |
Last day of the 7th month from the financial year-end |
e-Filing |
Within 1 month after the due date |
|
|
Form C1 for YA 20 |
Last day of the 7th month from the financial year-end |
a) e-Filing |
Within 1 month after the due date |
|
|
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|||
|
c) Hand-delivery |
No grace period |
|||
|
Forms TA, TC, TN and TR for YA 2021 |
Last day of the 7th month from the financial year-end |
a) e-Filing |
Within 1 month after the due date |
|
|
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|||
|
c) Hand-delivery |
No grace period |
|||
|
Form E (Company / Labuan company employers) |
31 March 2021 |
e-Filing |
Within 1 month after the due date |
|
|
Form E (Non-company / Non-Labuan company employers) |
31 March 2021 |
a) e-Filing |
Form to be received by IRB within 1 month after the due date |
|
|
b) Via postal delivery |
Within 3 working days after the due date |
|||
|
c) Hand-delivery |
No grace period |
|||
|
Form CPE |
Within 7 months from the date following the end of the exploration period |
a) e-Filing |
Within 1 month after the due date |
|
|
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|||
|
c) Hand-delivery |
No grace period |
|||
|
Form CPP |
Within 7 months from the date following the end of the basis period |
a) e-Filing |
Within 1 month after the due date |
|
|
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|||
|
c) Hand-delivery |
No grace period |
|||