Following the Movement Control Order (MCO) due to Covid-19 in Malaysia which has started since 18 March 2020, the regulatory bodies for businesses in Malaysia have approved extension on important deadlines on lodgement of business documents.
| Financial Year End | EOT for lodgement of documents |
|---|---|
| 30 September 2019 | 31 July 2020 |
| 31 October 2019 | 31 August 2020 |
| 30 November 2019 | 30 September 2020 |
| 31 December 2019 | 31 October 2020 |
Application of EOT to SSM is required for record purposes by company secretary at no cost by sending email to [email protected]. (*Based on updates on 8 April 2020)
Bursa Malaysia grants an automatic EOT for the lodgement of interim and annual reports by Listed issuers on the Main, ACE and LEAP markets.
(*Based on updates on 16 April 2020)
| Main, Ace & LEAP Markets | Original Deadlines | EOT for lodgement of documents |
|---|---|---|
|
Interim Reports &
Annual Reports
|
30 April 2020 &
31 May 2020
|
30 June 2020 |
LHDN grants an EOT of additional two (2) to three (3) months from the original deadline for lodgement of all tax forms. No EOT application is required as automatic approval is given to all taxpayers.
(*Based on updates on 28 April 2020)
| Types of Forms | Original Deadlines | Extended Deadlines |
|---|---|---|
| Form E-Employer | 31 March 2020 | 31 May 2020
(*Companies/ Labuan Companies – E-filing submission only, not for manual submission) |
| Form CP204 | 1 month before year end | 31 May 2020 if due within MCO period |
| CP204 Payment |
April 2020 to June 2020
*For those under tourism industry, April 2020 to September 2020
|
Defer to date of tax submission for all SMEs |
| CP500 Payment | 31 March 2020 and 31 May 2020 | Defer to date of tax submission |
| PCB Submission and Payment | 15 April 2020 & 15 May 2020 | 31 May 2020 |
| Types of Forms | Original Deadlines | Extended Deadlines |
|---|---|---|
|
Form BE – Individual
Form BT – Resident Individuals (Knowledge Workers)
Form M – Non-resident Individuals
Form MT – Non-resident Individuals (Knowledge Workers)
Form TF – Associations
Form TP – Deceased Persons’ Estate
Form TJ – Hindu Joint Families
|
30 April 2020
*If not carrying on business
|
30 June 2020 |
|
30 June 2020
*If carrying on business
|
31 August 2020 |
| Types of Forms | Original Deadlines | Extended Deadlines |
|---|---|---|
|
Form C – Companies
Form C1 – Co-operative Societies
Form PT – Limited Liability Partnerships
Form TA – Trust Bodies
Form TC – Unit Trusts/Property Trusts
Form TR – Real Estate Investment Trusts
Form TN – Business Trusts
|
29 February 2020 (for Y/E 31 July 2019) | 30 April 2020 |
| 31 March 2020 (for Y/E 31 August 2019) | 31 May 2020 | |
| 30 April 2020 (for Y/E 30 September 2019) | 31 July 2020 | |
| 31 May 2020 (for Y/E 31 October 2019) | 31 August 2020 | |
| 30 June 2020 (for Y/E 30 November 2019) | 30 September 2020 | |
| 31 July 2020 (for Y/E 31 December 2019) | 31 October 2020 | |
| 31 August 2020 (for Y/E 31 January 2020) | 31 October 2020 | |
| 30 September 2020 (for Y/E 29 February 2020) | 30 November 2020 | |
| 31 October 2020 (for Y/E 31 March 2020) | 31 December 2020 |
Jabatan Kastam Diraja Malaysia (JKDM) grants an EOT for submission of forms and payment of tax with no penalty to be charged. Although the penalty will still be generated automatically by the system, but no application for waiver will be required as it will be automatically refunded on a later date. (*Based on updates on 29 April 2020)
| Types of Forms | Original Deadlines | EOT for submission of forms & payments |
|---|---|---|
| SST forms |
31 March 2020 &
30 April 2020
|
31 May 2020 |
Kumpulan Wang Simpanan Pekerja (KWSP) grants an EOT for EPF contribution for March-June 2020 salary. (*Based on updates on 13 May 2020)
| Contribution Month | Original Deadlines | EOT for submission of forms & payments |
|---|---|---|
|
April Contribution
(March Salary) |
15 April 2020 | 30 April 2020 |
|
May Contribution
(April Salary) |
15 May 2020 | 30 May 2020 |
|
June Contribution
(May Salary) |
15 June 2020 | 30 June 2020 |
|
July Contribution
(June Salary) |
15 July 2020 | 30 July 2020 |
Perkeso grants an EOT for both Socso and EIS
contribution for March 2020 to September 2020 salary (March to September contribution) from the original due date of 15th of each subsequent month to the end of the subsequent month.
(*Based on updates on 10 April 2020)
| Contribution Month | Original Deadlines | EOT for submission of forms & payments |
|---|---|---|
| March Contribution | 15 April 2020 | 30 April 2020 |
| April Contribution | 15 May 2020 | 31 May 2020 |
| May Contribution | 15 June 2020 | 30 June 2020 |
| June Contribution | 15 July 2020 | 31 July 2020 |
| July Contribution | 15 August 2020 | 31 August 2020 |
| August Contribution | 15 September 2020 | 30 September 2020 |
| September Contribution | 15 October 2020 | 31 October 2020 |
Pembangunan Sumber Manusia Berhad grants exemption of HRDF levy payment for six (6) months for March 2020 to August 2020 salary starting from 15 April 2020 to 15 September 2020. (*Based on updates on 27 March 2020)
We do advise readers to take note on the dates of updates we have stated under each section as they are subjected to changes based on Government’s initiative on any extension on MCO.