The Inland Revenue Board of Malaysia (IRBM) has published an amended Return Form (RF) Filing Programme for the Year 2021 (Amendment 4/2021), which is dated 19 August 2021 and includes extended grace periods for the filing of returns as follows:

• For individuals, partnerships, associations, etc. that carry on business, the grace period for filing the Return for the Year of Assessment 2020 is extended from 31 August to 30 September 2021;
• For companies, cooperative societies, limited liability partnerships, and trust bodies, the grace periods are extended according to the end of the accounting period:
  • the accounting period ending 1 November 2020 to 31 December 2020: 3-month grace period for filing the Return for the Year of Assessment 2020, i.e., return due within 10 months of period-end (up from 2-month grace period, 9-month deadline);
  • the accounting period ending 1 January 2021 to 31 January 2021: 3-month grace period for filing the Return for the Year of Assessment 2021, i.e., return due within 10 months of period-end (up from 2-month grace period, 9-month deadline); and
  • the accounting period ending 1 February 2021 to 30 April 2021: 2-month grace period for filing the Return for the Year of Assessment 2021, i.e., return due within 9 months of period-end (up from 1-month grace period, 8-month deadline).

The same grace period extensions are also provided for persons chargeable to tax under the Petroleum (Income Tax).

For accounting periods ending 1 May 2021 to 31 December 2021, a 1-month grace period is provided for filing the Return for the Year of Assessment 2021, which is unchanged from the prior version of the Filing Programme. This applies for companies, cooperative societies, limited liability partnerships, and trust bodies, as well as persons chargeable to tax under the Petroleum (Income Tax).