On 19 August 2021, the Inland Revenue Board of Malaysia has announced an additional one-month extension of time to file income tax returns for 2021.
| Companies/taxpayers | Calendar year / accounting period ending | Grace Period |
| For individuals, partnerships, associations, etc. that carry on business. | 2020 | Until 30 September 2021 |
| Companies, cooperative societies, LLPs and trust bodies (grace periods are extended according to the end of the accounting period). | Accounting period ending 1 November 2020 to 31 December 2020. | 3-month grace period for filing the Return for the Year of Assessment 2020. |
| Companies, cooperative societies, LLPs and trust bodies (grace periods are extended according to the end of the accounting period). | Accounting period ending 1 January 2021 to 31 January 2021. | 3-month grace period for filing the Return for the Year of Assessment 2021. |
| Companies, cooperative societies, LLPs and trust bodies (grace periods are extended according to the end of the accounting period). | Accounting period ending 1 February 2021 to 30 April 2021. | 2-month grace period for filing the Return for the Year of Assessment 2021, |
The above grace periods also apply to the payment of the balance of tax due, if any, furnished via manual filing or e-Filing.
