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UPDATED: Fourth extension of payment deadlines due to the RMCD

UPDATED: 

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.

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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.