On 28 April 2020, Malaysian Inland Revenue Board (IRB) has published third amendment to the return form filing programme for the year 2020 with further extending the deadlines for the filing of tax returns and making tax payments for companies, co-operative societies, limited liability partnerships, trust bodies and petroleum companies. The following extensions are provided under the amendment.
1) Return for the Year of Assessment 2019
a) Two (2) months grace period from the due date of submission is allowed for those with accounting period ending 31 July 2019 until 31 August 2019.
b) Three (3) months grace period from the due date of submission is allowed for those with accounting period ending 1 September 2019 until 31 December 2019.
2) Return for the Year of Assessment 2020
a) Two (2) months grace period from the due date of submission is allowed for those with accounting period ending 1 January 2020 until 31 March 2020.
