Notification for extension of deadline for monthly tax return for March 2021

The General Department of Taxation (“GDT”) has issued Notification no. 7175 GDT dated 16 April 2021 to extend the deadline for the submission of monthly tax return and the payment of any tax due for the month of March 2021.

For businesses allowed to operate in the lockdown area, as defined in Section 3 of Decision no. 49 SSR (see below), the revised deadline is 27 April 2021. For businesses which are prohibited to operate in the lockdown area, the revised deadline is 15 May 2021.

Article 3 of Decision no 49 SSR lists down the work operations, occupations or businesses which could be allowed to operate in mandatory condition as follows:

• Work operation of public services and armed forces. However, each head of the institution must reduce number of workers to minimum level to ensure sustainability of their institution. The leader of each institution could temporarily suspend unnecessary works based on reality.
• Factory, enterprise, craft or food producer including livestock slaughterhouse which serves the daily necessity.
• Work activities relevant to public services based on the designation of each institution including firefighter service, electricity, water supply and waste collection.
• All works, occupations, businesses conducted online.
• Business activities which supply daily necessities including store, wholesale market, food market (that are arranged orderly), mart, restaurant (for packaging and delivery service), gas station, and other places which provide daily necessity and are allowed to be operated by the authority.
• Essential services including ambulance, health and medical service, telecommunication, banking and finance, and other necessary services allowed to be operated by the authority. However, they must reduce the number of workers to minimum level.
• Hotel and guesthouse services.
• Necessary goods transportation services to serve the needs of the lockdown area.
• Goods transportation in and out of the lockdown areas to serve the social and economic sector of the Country.
• Other works, occupations or businesses allowed to operate by the authority.

During this lockdown period, taxpayers are encouraged to submit their tax returns via the e-filing system and make tax payments through e-payment. For those who cannot use the e-filing system can complete tax returns manually and make tax payments through e-payment then scan and upload returns and receipt to the portal on the Tax department’s website.