According to the notice of 23 December 2020, in response to the Covid-19 pandemic, Inland Revenue Department (IRD) extended the due date for submission of Annual Statement of Employer (PAYE) and Annual Statement of Withholding Tax (WHT) to 31 January 2021 without penalty for the Year of Assessment 2019/2020 (generally due on 30 April 2020).

Due to the Covid-19 pandemic, previously IRD has extended due date up to 31 December 2020 without penalty.