Deadline updates under CMCO (Latest updated: 18 May 2020)

Employees Provident Fund

Payment Period Statutory Deadline Extended Deadline

EPF

March - June 2020 15th following month 30th following month

Perkeso

Payment Period Statutory Deadline Extended Deadline

SOCSO/ EIS

March - Sep 2020 15th following month Last day of following month

Human Resources Development Fund 

Payment Period Statutory Deadline Extended Deadline

HRD Levy

March - August 2020 15th following month Exempted

MY SST 

Payment Period Statutory Deadline Extended Deadline

Sales Tax

Service Tax

Tourism Tax

29 Feb 2020
31 March 2020
31 March 2020
30 April 2020
31 May 2020
31 May 2020

Suruhanjaya Syarikat Malaysia 

Payment Year End Statutory Deadline (Circulation) Extension Deadline* (Circulation) Statutory Deadline (Lodgement) Extension Deadline* (Lodgement)

Lodgement of Financial Statements

YE 30 Sep 2019
YE 31 Oct 2019
31 March 2020
30 April 2020
29 June 2020
29 July 2020
30 April 2020
30 May 2020
29 July 2020
29 August 2020

Hold Annual General Meeting (AGM)

YE 30 Nov 2019
YE 31  Dec 2019
31 May 2020
30 June 2020
29 August 2020
28 Sep 2020
30 June 2020
30 July 2020
28 Sep 2020
28 October 2020
  • Companies can apply to SSM for Extension of Time (EOT) of 90 days from original expiry date.
  • Waive of application fee of RM100 for EOT.

INLAND REVENUE BOARD OF MALAYSIA

Payment Period Statutory Deadline Extended Deadline

PCB / CP 38

March 2020
April 2020
15 April 2020
15 May 2020
31 May 2020
31 May 2020
Payment Statutory Deadline Extended Deadline

Withholding Tax

Payment due on 18 March - 12 May 2020
13 May - 31 May 2020

Payment can be made via telegraphic transfer (TT) by furnishing complete payment details to IRBM via fax at 03-6201 9637 or e-mail at [email protected]

Payment Statutory Deadline Extended Deadline

RPGT

Payment due on 18 March - 31 May 2020
31 May 2020
Payment Period Statutory Deadline Extended Deadline

CP 204 (Non- SME)

/
/
15 April 2020
15 May 2020
31 May 2020
31 May 2020

CP 204A

Revision for 6th/9th month

 

YA 30 June 2020
YA 31 Sep 2020

 

YA 31 July 2020
YA 31 October 2020
9th : 31 March 2020
6th : 31 March 2020

 

9th : 30 April 2020
6th: 30 March  2020

 

 
31 May 2020

CP 204A

Revision 3rd month

YA 31 January 2021 30 April 2020 31 May 2020

CP 204 (Non- SME)

/
/
15 April 2020
15 May 2020
31 May 2020
31 May 2020

CP 204A

Revision for 6th/9th month

YA 30 June 2020
YA 31 September 2020
9th :  31 March 2020
6th : 31 March 2020
31 May 2020

CP 204A

Revision 3rd month

YA 31 December 2020
YA 31 January 2021
31 March 2020
30 April 2020
31 May 2020
Deferment of CP204 Payments for SMEs (Automatically) Deferment of CP500 Payments (Automatically)
Period

SMEs*

 
Taxpayer do no need to pay the deferred payments for CP204. The balance of tax (if any) has to be settled upon the submission of the income tax return.
Apr–June 2020 (3 months)

SMEs* (Tourism Industry)

Apr–Sep 2020 (6 months)

 *Criteria of SMEs :

  • Paid-up capital of less than or equal to RM2.5 mil ordinary shares; and
  • Gross business income of RM50 mil and below
Deferment of CP500 Payments (Automatically)
Period

CP500

Taxpayer do no need to pay the deferred payments for CP500. The balance of tax (if any) has to be settled upon the submission of the income tax return.
Apr–June 2020 (3 months)
March & May 2020 Instalment

CP500

Estimate Tax Revision

Taxpayer is allowed to revise CP500 on or before the 30th June 2020.
Payment Period Statutory Deadline Grace Period Extended Deadline
Form E YA 2019 31 March 2020

 

 

 

2 months
31 May 2020
Form BE YA 2019 30 April 2020 30 June 2020
Form B YA 2019 30 June 2020 31 August 2020
Form P YA 2019 30 June 2020 31 August 2020
Form BT/M/MT YA 2019 Do not carry on business: 30 April 2020 Do not carry on business: 30 June 2020
Carry on business: 30 June 2020 Carry on business: 31 August 2020
Form C / Form PT YA 31 July 2019 29 February 2020 2 months 30 April 2020
YA 31 August 2019 31 March 2020 2 months 31 May 2020
YA 30 September 2019 30 April 2020 3 months 31 July 2020
YA 31 October 2019 31 May 2020 3 months 31 August 2020
YA 30 November 2019 30 June 2020 3 months 30 September 2020
YA 31 December 2019 31 July 2020 3 months 31 October 2020
YA 31 January 2020 31 August 2020 2 months 31 October 2020
YA 29 February 2020 30 September 2020 2 months 30 November 2020
YA 31 March 2020 31 October 2020 2 months 31 December 2020

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Mr LeeWee Tak
Head of Outsourcing
E: [email protected]

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