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On 24 May 2021, the Ministry of Finance released Notification No. 5, which provided a further two-month extension of the monthly tax return filing and payment deadlines for submissions made via the Revenue Department’s e-filing system.
Details of the extensions are summarized below.
| Tax payment and tax return | New eligible tax months | Normal timeline | Extended timeline |
|---|---|---|---|
Withholding tax forms PND.1, PND.2, PND.3, PND.53 and PND.54 |
June 2021 – July 2021 (previously extended to May 2021) |
15th day of the following month | Last day of the following month |
Value added tax form PP.30 |
June 2021 – July 2021 (previously extended to May 2021) |
23rd day of the following month | Last day of the following month |
Self-assessed value added tax form PP.36 |
June 2021 – July 2021 (previously extended to May 2021) |
15th day of the following month | Last day of the following month |
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