As the measures undertaken to tackle COVID-19 have been relaxed, MIRA is set to resume counter services from 5 July 2020 onwards. The following summarizes changes to the deadlines that fell due during the period of lockdown and the manner of provision of services, as means to providing taxpayers with adequate time to fulfill their tax obligations and placing proper social distancing measures during service delivery.
• During the first week of reopening, only non-tax fees, rent, and other non-tax payments will be accepted over the counters, and, if the deadline for such a payment had fallen due during the lockdown period or will fall due during the first two weeks of reopening of MIRA, the new deadline for that payment will be 16 July 2020.
• In addition to the non-tax payments, tax returns and tax payments that are not mandated to be submitted and paid online will be accepted over the counters starting from the second week of the reopening of MIRA.
• The new deadline for the submission of tax returns and payment of taxes which are mandated to be made online, and had fallen due during the lockdown period or will fall due within the first three weeks of reopening of MIRA, will be 23 July 2020.
• The new deadline for the submission of the BPT return and payment of BPT will be 16 August 2020.
• The new deadline for the submission of the first interim tax return for the year 2020 and payment of interim tax payment (required under the Income Tax Act), is 31 August 2020.
As the Public Health State Emergency Bill 2020 submitted to the parliament contains several provisions on the deadlines of taxes and other fees, and, in order to remain consistent with the advice of the Health Protection Agency, MIRA may decide to bring further changes to the deadlines stated above.
Further to this, please also note that if a specific decision is or has been made regarding the deadline of a non-tax fee or rent or any other payment by its relevant authority or office, MIRA will be changing such deadline accordingly