Closure of e-filing system for years of assessment 2008 & 2009

Please be informed that the Inland Revenue Board (IRB) has informed the Institute on 2 October that

(i)         The e-filing of forms e-E, e-B, e-BE, e-M, e-P, e-C, and e-R for the year of assessment (YA) 2008 will be closed from 8 October 2009 permanently.

(ii)        The e-filing of forms e-C, e-R and e-CP 204 for the YA 2009 will be temporarily closed from 9 October 2009 till 22 October 2009 (14 days) for maintenance.

CTIM has requested the IRB to defer the “closure” (in (ii) above) to November to allow companies with financial year ended 31March 2009 to do their filing (Form e-C).  However, the IRB has informed the Institute that, due to time constraint (the Budget date, 23 October, being later than usual) and the fact that the system is operating at full capacity, the system has to be shut down for maintenance to prepare for the proposals for the 2010 Budget.  Otherwise, it will too late for the IRB to work on the 2010 Budget amendments.

Members may view the IRB letter at the Institute’s website at http://ctim.org.my/technical_techdev_direct.asp.

List Of Taxable And Non-Taxable Services For The Purposes Of Service Tax

The Royal Customs Malaysia (RCM) has, on 14 September 2009, issued a “List of Taxable and Non-taxable Services for the Purposes of Service Tax”.  The list indicates the types of taxable and non-taxable services for the various industries/service providers such as  accountants, private hospitals, hotels, parking operators, lawyers, consultants, restaurants, telecommunications companies, etc.

The RCM has indicated that the list is to be used only as a guide and should not be taken as conclusive when making decisions.  You may obtain further clarification/details from the RCM at 03-8882 2100 (telephone), 03-8889 5869 (fax) or e-mail cd@customs.gov.my. 

Members may view the detailed guide at the RCM’s website at http://www.customs.gov.my/documents/Bahagian%20CD/Senarai%20perkhidmatan%20bercukai%20dan%20tidak%20bercukai.pdf or the Institute’s website at http://www.ctim.org.my/technical_techdev_indirect.asp

  

Customs (Amendment)(No.4) Regulations 2009 [P.U.(A) 313-2009]

Regulation 11A and Part I of Second Schedule of Customs Regulations 1977 have been amended and are effective from 27 August 2009.  Form Customs No. 1A (Value Declaration Form) is to be completed and submitted together with form Customs No. 1 if the invoice value of imported goods for any one consignment is RM 20,000 or more, the imported goods are for commercial purposes and the import duty is levied on the goods.