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2023 income tax return filing programme issued
The IRB has published on its website the 2023 income tax return filing programme (2023 filing programme) titled “Return Form (RF) Filing Programme For The Year 2023”, dated 30 December 2022. 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 income tax return form (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 the “due date” in the table below refer to the original due date).
Some of the key updates to the 2023 filing programme are as follows:
- The C.P.8D [i.e., Statement of Remuneration from Employment for the Year ending 31 December 2022 and Particulars of Tax Deduction under the Income Tax Rules (Deduction from Remuneration) 1994] can no longer be submitted by way of compact disc or external hard disk.
- Employers are encouraged to furnish the 2022 employees’ remuneration information via e-Data Praisi / e-CP8D. Further guidance is provided in Item 2 of the Guide Notes to the 2023 filing programme.
Summary of the 2023 Filing Programme
|
ITRF |
Due date |
Mode of submission |
Grace period |
|---|---|---|---|
|
a) e-Filing N.B. e-Filing is not available for Form TJ |
Within 15 days after the due date |
||
|
Forms BE, BT, M, MT, TF, TP and TJ for YA 2022 for taxpayers not carrying on a business |
30 April 2023 |
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 N.B. e-Filing is not available for Form TJ |
Within 15 days after the due date |
||
|
Forms B, P, BT, M, MT, TF, TP and TJ for YA 2022 for taxpayers carrying on a business |
30 June 2023 |
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 e-C and PT for YA 2023 |
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 2023 |
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 N.B. e-Filing is not available for Forms TR and TN |
Within 1 month after the due date |
||
|
Forms TC, TA, TR and TN for YA 2023 |
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 2023 |
a) 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 2023 |
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 |
|
c) Hand-delivery |
No grace period |
||