Circular No 221/2021
Dated 8 June 2021

To Members of the Malaysian Bar

Frequently-Asked-Questions on Tax Matters During the Movement Control Order 3.0

We refer to the Movement Control Order (“MCO”) announced by the Prime Minister on 28 May 2021, beginning from 1 to 14 June 2021.

Please be informed that the Inland Revenue Board of Malaysia (“IRB”) / Lembaga Hasil Dalam Negeri Malaysia has issued the “Frequently Asked Questions (“FAQ”) on Tax Matters During the Movement Control Order (MCO) 3.0” as updated on 2 June 2021, 3 June 2021 and revised again on 4 June 2021.

The FAQs list the questions and feedback under the following headings:

(1) General;
(2) MyTax (ezHasil);
(3) Forms;
(4) Payment;
(5) Appeal and Penalty Payment;
(6) Real Property Gains Tax (“RPGT”); and
(7) Stamp Duty.

Click on links below to view the FAQs:

(1) FAQs in English as updated on 4 June 2021 (see pages 2 to 8); and
(2) FAQs in Bahasa Malaysia as updated on 4 June 2021 (see pages 9 to 16).

We hope that the information provided here is of assistance to Members.  Members are advised to keep checking the IRB’s website for the latest FAQs as the IRB may revise the responses to the FAQs from time to time.

Generally speaking, the IRB’s responses to the FAQs are not very generous nor permissive and taxpayers must still write in (with reasons) for extensions of time (which are mostly not automatic but subject to the IRB’s discretion) and other matters, save for a few instances eg items C.1.2, C.2, C.9, F.1, etc.

If taxpayers suffer any liabilities or penalties on account of the MCO and/or the pandemic, and the IRB does not agree to waive or discharge the same, such taxpayers may have grounds to appeal or challenge the same.

Thank you.

Anand Raj
Chairperson
Tax Subcommittee
Bar Council Corporate and Commercial Law Committee

To view the full circular, please click here to log into the Malaysian Bar website, then return to this circular and click here.