Some Malaysia authorities have extended the submission and payment due date again.
Companies:
Form Types | Period | Statutory Due Date | Grace Period | Latest Due Date |
Sales and Service Tax (SST) | Jan’20 – Feb’20 | 31 March 2020 | One Month | 30 April 2020 |
Withholding Tax | 18/03/2020 to 28/04/2020 (During MCO) | 31 May 2020 | ||
Form C | YE 31/07/2019 | 29 February 2020 | Two Months | 30 April 2020 |
YE 31/08/2019 | 31 March 2020 | Two Months | 31 May 2020 | |
YE 30/09/2019 | 30 April 2020 | Two Months | 30 June 2020 | |
YE 31/10/2019 | 31 May 2020 | Two Months | 31 July 2020 | |
YE 30/11/2019 | 30 June 2020 | Two Months | 31 August 2020 | |
YE 31/12/2019 | 31 July 2020 | Two Months | 30 September 2020 | |
CP204 (non SME) | Mar’20 Instalment | 15 April 2020 | 1.5 months | 31 May 2020 |
SST: Tax on certain manufacturing and services 对特定制造业及服务征收的销售与服务税
Withholding Tax: Tax withhold from non-registered person (payee outside Malaysia) and pay back to LHDN within one month from the date of payment 从国外收款人的款项中扣除，并在付款后一个月内呈报给马来西亚内陆税收局
Form C: Company income tax 公司所得税
CP 204: Tax estimated by company before the financial year and pay instalment to LHDN every month 在财政年度之前预估，并分期预付的公司所得税
Form Types | Statutory Due Date | |
CP204 (SME) | 15/04/2020 | Deferment will be given automatically (Only paid during final tax payment) |
15/05/2020 | ||
15/06/2020 | ||
CP500 (SME) | 1st Installment (31/03/2020) | |
2nd Installment (31/05/2020) | ||
Business criteria for SME status are as follows:
i.Have a paid-up capital of less than or equal to RM2.5 million ordinary shares at the beginning of the basis period for a year of assessment; and
ii.Have a gross business income of RM50 million and below
* The sources of data that will be used by the IRBM in order to determine whether the SMEs qualify for the deferment of estimated tax payment is based on YA 2018 Return Form received by the IRBM
Enterprises:
Form Types | Period | Statutory Due Date | Grace Period | Latest Due Date |
Form B | YE 31/12/2019 | 30 June 2020 | Two Months | 31 August 2020 |
Form P | YE 31/12/2019 | 30 June 2020 | Two Months | 31 August 2020 |
Form M who doing business during year 2019 | YE 31/12/2019 | 30 June 2020 | Two Months | 31 August 2020 |
Individuals
Form Types | Period | Statutory Due Date | Grace Period | Latest Due Date |
Form BE | YE 31/12/2019 | 30 April 2020 | Two Months | 30 June 2020 |
Form M who do not carry on business during year 2019 | YE 31/12/2019 | 30 April 2020 | Two Months | 30 June 2020 |
Form B: Personal (Tax resident) income tax who doing business in Malaysia 在马来西亚进行生意的个人所得税
Form BE: Personal (Tax resident) income tax who do not carry on business in Malaysia 在马来西亚没有进行生意的个人所得税
Form P: Partnership income tax 合伙生意所得税
Form M: Non-tax resident income tax (no matter whether doing business in Malaysia, also inclusive employment income) 非税务居民的个人所得税（包括工资收入）
CP500: Tax instalment calculated by government according to previous income 政府根据之前公司收入预估的预付所得税
Employers:
Form Types | Period | Statutory Due Date | Grace Period | Latest Due Date |
Form E | YA 2019 | 31 March 2020 | Two Months | 31 May 2020 |
EPF | Mar’20 Salary (Contribution Month Apr’20) | 15 April 2020 | 9 days | 24 April 2020 |
Socso | Mar’20 Salary | 15 April 2020 | 15 days | 30 April 2020 |
EIS | Mar’20 Salary | 15 April 2020 | 15 days | 30 April 2020 |
PCB | Mar’20 Salary & Apr’20 Salary | 15 April 2020 / 15 May 2020 | 31 May 2020 | |
HRDF | Mar’20 Salary to Aug’20 Salary | 15 April 2020 to 15 September 2020 | Exempted | |
Form E: Return form by employer on employee remuneration for previous year 呈报上一年员工薪酬的表格（每间公司无论前一年是否有聘请任何员工都需要呈报）
EPF: Statutory contribution for retirement funds 法定雇员公积金
SOCSO: Social Security Insurance 社会保险
EIS: Employment Insurance 就业保险
PCB: Monthly tax deduction which is a system of tax recovery where employers make deductions from their employees’ remuneration every month in accordance with the MTD Schedule 根据税务系统算出的员工的预付所得税
