COVID-19 Relief Measures - monthly tax compliance relief further applies to all business operators
Tax & Legal News Flash Issue 72
The Ministry of Finance has further announced on 6 April 2020 to provide extension of the monthly tax return submission and tax payment deadlines to all business operators.
All business operators are eligible for the extension of monthly tax return filings and tax payments as per the guidelines below.
| Tax payment and tax return | Eligible tax month | Normal timeline | Extended timeline |
Withholding tax form PND.1, PND.2, PND.3, PND.53 and PND.54 |
March | 7 April 2020 (15 April 2020 for e-filing) |
15 May 2020 (manual and |
| April | 7 May 2020 (15 May 2020 for e-filing) |
||
Value added tax form PP.30 |
March | 15 April 2020 (23 April 2020 for e-filing) |
23 May 2020 (manual and |
| April | 15 May 2020 (23 May 2020 for e-filing) |
||
Self-assessed value added tax form PP.36 |
March | 7 April 2020 (15 April 2020 for e-filing) |
15 May 2020 (manual and |
| April | 7 May 2020 (15 May 2020 for e-filing) |
||
Specific business tax form PT.40 (excluding specific business tax on the sale of immovable property in a commercial or profitable manner according to Section 91/2 (6) of the Revenue Code) |
March | 15 April 2020 (23 April 2020 for e-filing) |
23 May 2020 (manual and |
| April | 15 May 2020 (23 May 2020 for e-filing) |
||
Stamp duty form OS.4, OS.4 Gor and OS.4 Khor |
N/A | 1 April 2020 to 15 May 2020 |
15 May 2020 |
Connect with us
- Find office locations kpmg.findOfficeLocations
- kpmg.emailUs
- Social media @ KPMG kpmg.socialMedia
