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Tax

Fifth extension of payment deadlines due to the RMCD

UPDATED: Fifth extension of payment deadlines due to the RMCD

Subsequent to our tax alert in relation to the fourth extension of payment deadlines due to the Royal Malaysian Customs Department (“RMCD”), the RMCD has recently announced another extension of payment deadlines to 30 June 2020. Penalties imposed on tax payments for the following will be fully remitted if the payments are made by 30 June 2020:

  • Sales tax or service tax (SST-02 returns)
  • Service tax for imported taxable service (SST-02A returns)
  • Tourism tax (TTx-03 returns)
  • Departure levy (DL-02 returns)

This remission is given only for the following taxable periods ending:

  • 29 February 2020
  • 31 March 2020
  • 30 April 2020

The RMCD pointed out in another announcement that penalties will still be imposed and generated by the system if a tax payment is made after the default deadlines. However, this penalty will be fully remitted if the payment is made by 30 June 2020.  The RMCD will remit any eligible Bill of Demand or penalty as soon as possible.

In addition, the RMCD also stated that it will not take any legal action for any late submission of the above returns.

Should you require any clarification or further assistance, please do not hesitate to contact our Tax team in our respective offices.

 

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Fourth extension of payment deadlines due to the RMCD

In view that the Movement Control Order is further extended to the fourth phase up until 12 May 2020, the deadlines for payments due to the Royal Malaysian Customs Department (“RMCD”) for the following returns have been further extended to 31 May 2020:

  • Sales tax or service tax (SST-02 returns)
  • Service tax for imported taxable service (SST-02A returns)
  • Tourism tax (TTx-03 returns)
  • Departure levy (DL-02 returns)

The above extension of the payment deadlines is only applicable for returns with taxable periods ending 29 February 2020 and 31 March 2020. Penalties relating to these payments made on or before 31 May 2020 will be fully remitted.

In addition, the RMCD also stated that it will not take any legal action for any late submission of the above returns.

Should you require any clarification or further assistance, please do not hesitate to contact our Tax team in our respective offices.

 

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The Movement Control Order is further extended to 28 April 2020 in the third phase. In light of this, the deadlines for payments due to the Royal Malaysian Customs Department (“RMCD”) for the following returns have been further extended to 13 May 2020:

  •  Sales tax or service tax for SST-02 returns
  •  Service tax for imported taxable service for SST-02A returns
  •  Tourism tax for TTx-03 returns
  •  Departure levy for DL-02 returns

This extension of the payment deadlines is only applicable for returns with taxable periods ending 29 February 2020 and 31 March 2020. Penalties relating to these payments made on or before 13 May 2020 will be fully remitted.

It is presently unclear whether a similar extension to the deadlines will also be granted to file the said returns. We will provide updates if there are any further announcements.

Should you require any clarification or further assistance, please do not hesitate to contact our Tax team in our respective offices.