Members are reminded that income tax returns which are due for filing on or after 1 January 2011 and received by the Inland Revenue Board (IRB) within 3 days of such due date will be treated as having been received on the due date of filing. The grace period is applicable to all manual filings, whether by hand or by post, but is not applicable to e-filing. The grace period is also applicable to payment of the balance of income tax under Section 103(1) of the Income Tax Act 1967. Any application for an extension of time to pay the balance of tax payable will not be considered.
Members may refer to the IRB’s letter dated 16 August 2010 as below:-
/cms/file/IRB's%20letter%20(160810)%20-%20Grace%20Period%20for%202011.pdf
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