2013 Filing Programme for Income Tax Returns

That dreaded time of the year is almost at hand. Yes people, I’m talking about the filing of income tax returns!

The Inland Revenue Board (IRB) has recently issued the filing programme for income tax return forms in the year 2013. The types and categories of forms, general date of their availability and their due dates for submission are reproduced below:

2013 Filing Programme for Income Tax Returns

According to the IRB’s 2013 Filing Programme, a grace period until 30 April 2013 is granted for e-Filing of the Employer’s Return of Remuneration (Form E 2012) instead of 31 March 2013 for normal filing.

It is also interesting to know that for tax returns submitted using the IRB’s e-Filing system, a further 15-days grace period from the official due dates of submission as stated above, is granted. This grace period also applies to payment of the balance of tax. If an income tax return is filed via post, a grace period of 3 working days is granted. However, there is NO grace period for filing by hand.

An additional bit of good news for users of the e-Filing system is that in the event that a tax return is submitted late, the rate of penalty stipulated by LHDNM can be reduced by 5% if the relevant tax return is submitted via e-Filing.

In the event that a taxpayer is unable to meet the tax filing deadline, the taxpayer may apply for an extension of time for filing of the tax return.The application must be furnished together with reasonable and strong justification and will be considered based on the merit of each case. The application must be received by the IRB 15 days before the due date for submission of the form. Otherwise, the application will be rejected.

Also important to note is that an extension of time for filing AND for payment of the balance of tax payable must be made to IRB separately.

The application for an extension of time for filing must be submitted to the following address:

Pengarah Bahagian Dasar & Operasi
Jabatan Operasi Cukai
Aras 12, Menara Hasil
Persiaran Rimba Permai
Cyber 8, Peti Surat 11833
63000 Cyberjaya
Selangor Darul Ehsan

Where the approval is granted, the tax return must be submitted by e-Filing, failing which, the approval will be withdrawn and a late submission penalty imposed.

For detailed information on the IRB’s 2013 Filing Programme, please visit the IRB’s website.



About Richard

Richard Oon Hock Chye has more than 25 years of experience in taxation and business advice, with particular expertise in Malaysian property law. He began his taxation career with Deloitte Touche Tohmatsu, a ‛Big Four’ accounting firm, before starting his own practice, ConsulNet Tax Services Sdn. Bhd., in 1996. He is currently the National Tax Director of TY Teoh International, one of the leading consulting service providers in Malaysia. It is a member of the MSI Global Alliance, a global network of more than 250 independent legal and accounting firms, in over 100 countries. Richard sits on the board of two companies listed on the Main Board of Bursa Malaysia, as an independent non-executive director. He is also a regular contributor to several magazines and publications, and has shared his tax expertise on numerous occasions with organisations and property developers. As well as being a member of the Malaysian Institute of Accountants (MIA), Richard is a fellow member of both the Association of Chartered Certified Accountants (ACCA) and the Chartered Tax Institute of Malaysia (CTIM). He is a Certified Financial Planner (CFP) and holds a tax agent licence issued by the Ministry of Finance. Richard is also the author of the book, ‘Every Property Investor’s Guide To How To Pay Less Tax Legally’.

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