RSM Malaysia

eNewsletter 04/2020: Penalties for late payment of taxes which fall during the Movement Control Order (MCO) period

On 30 April 2020, the Royal Malaysian Customs Department (“RMCD”) announced in a special alert that penalties for late payment of SST for the Taxable periods during the MCO period will be automatically generated in the MySST system. However, RMCD will remit the penalties generated as soon as possible.

The due dates for submission of the returns and payment of SST as well as the date of penalty generated are summarized as follows: -

Taxable periods Due dates for submission and payment Dates of penalty generated
January to February 2020

31 March 2020

01 April 2020
February to March 2020

30 April 2020

01 May 2020

In instances where the payments are made after the respective due dates RMCD will automatically generate late payment penalties. Such penalties are eligible for remission and will be remitted by RMCD.

No application for the remission of penalties is required.

RSM Comment:

The penalty remission from RMCD is a welcoming move for taxpayers who have found it difficult to remit the SST payment during the MCO period. Furthermore, taxpayers are not required to apply to RMCD for the remission of penalty.



Ms Mayadevi Karpayah
Tax Director
E: [email protected]

Mr Kalvinder Singh
Senior Tax Manager
E: [email protected]


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