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2022 income tax return filing programme issued
The IRB has published on its website the 2022 income tax return filing programme (2022 filing programme) titled “Return Form (RF) Filing Programme For The Year 2022”, dated 30 December 2021. The 2022 filing programme is broadly similar in concept to the position laid out in the original 2022 filing programme (see Tax Alert No. 1/2021), prior to the extended grace periods given due to the COVID-19 pandemic. 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 ITA. Where the ITRF or balance of tax payable is not furnished within the grace period, the original due date will be used 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 updates to the 2022 filing programme are as follows:
- The 2022 filing programme stipulates the due date for the submission of the RF (i.e., Form BT / e-BT) for resident individuals who are non-citizen workers holding key positions
- The 2022 filing programme stipulates that the Form E and C.P.8D [i.e., Statement of Remuneration from Employment for the Year ending 31 December 2021 and Particulars of Tax Deduction under the Income Tax Rules (Deduction from Remuneration) 1994] must contain all the particulars of employees (including full-time, part-time or contract employees and interns) and individuals who are responsible for or engaged in the management of the organization (including company directors, co-operative society’s board members, association’s controlling members and partners of LLPs)
Summary of the 2022 Filing Programme
|
ITRF |
Due date |
Mode of submission |
Grace period |
|
|---|---|---|---|---|
|
a) e-Filing |
Within 15 days after the due date |
|||
|
Forms BE, BT, M, MT, TF, TP and TJ for YA 2021 for taxpayers not carrying on a business |
30 April 2022 |
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|
|
c) Hand-delivery |
No grace period |
|||
|
a) e-Filing |
Within 15 days after the due date |
|||
|
Forms B, P, BT, M, MT, TF, TP and TJ for YA 2021 for taxpayers carrying on a business |
30 June 2022 |
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 2022 |
Last day of the 7th month from the financial year-end |
e-Filing |
Within 1 month after the due date |
|
|
a) e-Filing |
Within 1 month after the due date |
|||
|
Form C1 for YA 2022 |
Last day of the 7th month from the financial year-end |
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|
|
c) Hand-delivery |
No grace period |
|||
|
a) e-Filing |
Within 1 month after the due date |
|||
|
Forms TC, TA, TR and TN for YA 2022 |
Last day of the 7th month from the financial year-end |
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 2022 |
e-Filing |
Within 1 month after the due date |
|
|
a) e-Filing |
Form to be received by IRB within 1 month after the due date |
|||
|
Form E (Non-company / Non-Labuan company employers) |
31 March 2022 |
b) Via postal delivery |
Within 3 working days after the due date |
|
|
c) Hand-delivery |
No grace period |
|||
|
a) e-Filing |
Within 1 month after the due date |
|||
|
Form CPE |
Within 7 months from the date following the end of the exploration period |
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|
|
c) Hand-delivery |
No grace period |
|||
|
a) e-Filing |
Within 1 month after the due date |
|||
|
Form CPP |
Within 7 months from the date following the end of the basis period |
b) Via postal delivery |
Form to be received by IRB within 3 working days after the due date |
|
|
No grace period |
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