The Inland Revenue Board of Malaysia (“LHDNM”) has uploaded the RF Filing Programme for the Year 2021 (“2021 Filing Programme”) on its website.

The salient points to note in the 2021 Filing Programme are as follows:

- Submission of RFs e-C, C1/e-C1, PT/e-PT, TA/e-TA, TC/e-TC, TR and TN for the year of assessment (“YA”) 2021 are among the return forms listed in the 2021 Filing Programme.

- The Form E will only be considered complete if the Form C.P.8D is furnished before or on the due date for submission of the Form E. Employers which are Sole Proprietorship, Partnership, Hindu Joint Family and Deceased Person’s Estate who do not have employees are exempted from submitting Form C.P.8D. Please refer to item 2(i)(a) on page 2 of the Guide Notes on Submission of RF.

- The Form C.P.8D must be submitted via the following methods [item 2(iii) on page 2 of the Guide Notes on Submission of RF]: -

(Note: C.P.8D is unacceptable if it is not submitted via the methods above.)

- For assessments raised under sections 90, 91, 92, 96A and subsection 101(2) of the Income Tax Act 1967, the tax / balance of tax must be paid within 30 days from the date of the assessment. Nevertheless, a grace period of 7 days is given. Please refer to item 5 on page 3 of the Guide Notes on Submission of RF.

- This 2021 Filing Programme is applicable until the following year’s Filing Programme (i.e. RF Filing Programme for the Year 2022) is issued.

Members may read the 2021 Filing Programme in full on the websites of  the LHDNM.