On 20 March 2020, we had issued an Alert
on the Clarifications and FAQs issued by several Ministries and Government Departments, including the Inland Revenue Board of Malaysia (‘IRB’), that provide guidance on issues arising from the implementation of the Movement Control Order (‘MCO’) throughout Malaysia from 18 to 31 March 2020.
The Prime Minister of Malaysia announced on 25 March 2020 that the MCO will be extended till 14 April 2020.
In light of the extension of the MCO, the IRB has issued a set of updated FAQs dated 26 March 2020 (‘IRB Updated FAQs’). Companies and business owners should carefully peruse the IRB Updated FAQs to ensure that they comply with the time frames stipulated in the IRB Updated FAQs for filing, payment and other compliance requirements.
It is to be observed generally that most of the payment and compliance deadlines that had been extended to 30 April 2020 under the original FAQs remain unchanged
under the IRB Updated FAQs (e.g. see IRB Updated FAQs Nos. D2 and D8).
Due to the extension of the MCO, certain matters that are stated to commence on 1 April 2020 now commence on 15 April 2020 (e.g. see IRB Updated FAQs Nos. C5 and C7).
The full text of the IRB Updated FAQs is available here