MIT has received a letter from the Inland Revenue Board (IRB) dated 5 February 2009 informing the revision of 2009 Filing Programme. The said revised filing programme can be viewed at:
The key changes in the filing programme are as follows:
(i) Extension of Time to File Form CP 8D
Employers having problem in submitting Form CP 8D on or before 31 March 2009 are given extension of time till 31 May 2009 to submit the said Form. However, employers are reminded that they still have to submit Form E by 31 March 2009.
Please refer to item 3.1(ii) of the Revised 2009 Filing Programme.
(ii) Submission of Form CP 8D by employer using e-filing
For employer submitting Form E via e-filing, Form CP 8D can be submitted via e-filing as well. Employers may also submit using text file on CD/Diskette or Excel file on CD/Diskette.
Please refer to item 3.2(ii) of the Revised 2009 Filing Programme.
(iii) Procedure for Claiming Refund Under Section 110 (ITA 1967)/Section 51 (FA 2007)
The IRB has indicated that dividend vouchers need not be submitted. Taxpayers are required to submit the following work sheets together with the return form.
(a) Work sheet HK 3;
(b) Work sheet HK 6 and relevant documents in respect of other claim for Section 110 tax deduction;
(c) Work sheet HK 8/ HK 9 (if applicable) and relevant documents pertaining to the foreign tax deducted in the country of origin.
However, taxpayers are still required to keep the original dividend vouchers for the purpose of tax audit. Please refer to item 6 of the Revised 2009 Filing Programme.
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