FAQ about Special Program for Voluntary Disclosure (2)Categories of Taxpayers



1. Who is eligible to make voluntary disclosure under this Special Program for Voluntary Disclosure?


The following taxpayers are eligible for making voluntary disclosure under this Special Program:


(1)  Taxpayers who are not registered with the IRBM;


(2)  Taxpayers who are registered with the IRBM but have not submitted the Income Tax Return Form (ITRF) / Petroleum Return Form (PRF) / Real Property Gains Tax Form (RPGTRF) for any year of assessment;


(3)  Taxpayers who have submitted the ITRF / PRF / RPGTRF but have not reported the correct information on the income / disposal of asset(s) for any year of assessment; and


(4)  Persons who fail to stamp executed instruments after six (6) months from the stamping period (30 days from the date of execution of the instrument).


2. Is this Special Program for Voluntary Disclosure offered to nonresident taxpayers?


This Special Program for Voluntary Disclosure is open to all categories of taxpayers whether resident or non-resident.


3. If I have made a voluntary disclosure prior to this voluntary disclosure period and the IRBM has not raised the additional tax assessment, am I eligible for the penalty rates under this Special Program for Voluntary Disclosure?


Taxpayers are advised to resubmit the same voluntary disclosure during this voluntary disclosure period to enable them to benefit from the lower penalty rates.


4. Is this Special Program for Voluntary Disclosure open to cases related to withholding tax?


Yes, this Special Program for Voluntary Disclosure is also open to withholding tax cases.


5. Can I make voluntary disclosure on behalf of a deceased person?


Yes, on condition that you are the executor of the estate of the deceased person.


6. As an employer, I have not remitted the Monthly Tax Deduction (MTD) on behalf of my employees. Can I make voluntary disclosure under this Special Program for Voluntary Disclosure?


This offence does not form part of the Special Program for Voluntary Disclosure.


However, employers are allowed to remit the MTD payable based on the procedures currently in force .

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