On 27 April 2020, the Directorate General of Taxation (DGT) issued the Regulation PER-06/PJ/2020 that outlines specific procedures for taxpayers to follow when submitting their 2019 Annual Income Tax Return (AITR) during the COVID-19 pandemic.

PER-06 relaxes the supporting documents required by taxpayers. PER-06 confirms that individual ITRs with an original submission deadline of 31 March 2020, the submission deadline is extended to 30 April 2020; and corporate ITRs with an original submission deadline of 30 April 2020, the deadline remains the same. The DGT has temporarily reduced the minimum ITR documentation that must be submitted by 30 April 2020 by certain individual and corporate taxpayers. Taxpayers that submit their FY 2019 ITR with only the minimum documentation must submit the remaining required documentation/information (i.e., audited financial statements and/or other documents normally required with ITR submissions) by 30 June 2020 through an amendment to the FY 2019 ITR.