e-Filling in Malaysia

The Inland Revenue Board of Malaysia (IRBM) had introduced a system for submission of the income tax return called e-Filing. It is the easiest and the fastest method, an online system for all those who are required to file tax return under the rules and regulations made by the IRBM. Around 1.7 million tax return forms have been received by Inland Revenue Board through the e-Filing system since the year 2018.

Due to the recent COVID-19 outbreak, the IRBM has issued an amended tax filing program for the year 2020 where the deadlines to file and pay income taxes for certain category of taxpayers have been given an additional extension of time.

This submission include Form E, BE, B, P, BT, M, MT, TF, TP, TJ and C (for certain financial year end). The extension given are differentiated based on types and submission method. Let us guide you with further details:

 

  • E / e-E

It refers to the return of employer for the year of remuneration 2019. The statutory deadline to submit Form E is on 31 March 2020. For a company or Labuan company employers, the form must be submitted by e-filing only whilst for non-company and non-Labuan company employers, the form can be submitted either by e-filing, postal delivery or hand delivery. Based on the amended tax filing program, the deadline to submit Form E for all type of taxpayers is extended for two (2) months.

 

  • BE / e-BE, B /e-B, P / e-P, BT / e-BT, M / e-M, MT / e-MT, TF / e-TF, TP / e-TP, TJ

It refers to the tax return for Individuals, Partnerships, Associations, Deceased persons’ estate and Hindu Joint Families for the year of assessment 2019. The statutory deadline for taxpayers under this category who do not carry on business is 30 April 2020 whilst for taxpayers who carry on business is 30 June 2020. All tax returns under this category can either be submitted by e-filing, postal delivery or hand delivery except for Form TJ where e-filing is not available. Based on the amended tax filing program, the deadline to submit all of the tax returns under this category is extended for two (2) months.

doing corporate taxes at home

 

  • e-C

It refers to the tax return for companies for the year of assessment 2019. The statutory deadline for companies is seven (7) months from the date of closing the accounting period. The Form C must be submitted by e-filing and the grace period for submitting the Form C by e-filing is one (1) month as per the initial tax filing program issued by the IRBM. However, based on the amended tax filing program, additional extension of time is given for companies with accounting year ended 31 July 2019 until 30 November 2019, where the deadline is extended for two months.

Acceptance of e-Filing

More than 4.2 million corporate taxpayers have accepted to submit tax return forms via e-Filing system. The Chief Executive Officer of IRBM, Dato’ Dr. Sabin bin Samitah, encouraged the taxpayers to submit their returns as soon as possible so that the procedure of refund (if any) can start immediately. He also added that this system has been introduced to facilitate the taxpayers.

Accounting firms in Malaysia are providing more information to the taxpayers that they can submit for example, the Form BE by using a smartphone or even a tablet. This activity is performed via Mobile Filing Application (m-Filing / m-BE). The submission using a mobile application is more efficient for taxpayers who have a busy schedule. Now they can submit their tax return forms all by themselves.

All taxpayers are encouraged to furnish their Income Tax Return Forms (ITRF) within the grace period mentioned by IRB. It is important to submit the tax return within the stipulated time to avoid the penalty charges that can be imposed if the income tax return is filed after the grace period.

Almost every accounting firm in Malaysia is providing services for tax return filing that is helpful to generate and complete the taxpayer’s Income Tax Return Forms electronically. e-Filing is an easy procedure and everyone can file tax return through this system. All information can be accessed within a few clicks on the IRBM’s official portal.

doing e-filing at home

Hence, all taxpayers are strictly advised by the IRBM to submit Tax Return Forms within the given limited period through the e-Filing system (where available). In case of any query, IRBM is always contactable through the online system, the Live Chat of HASIL and Help Line of HASIL at 03-89111000. If you have any doubt regarding your tax returns and would like to seeks professional accounting advice, do feel free to get in touch with us.

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