Monthly VAT/PAYE returns have appropriate boxes to record the monthly wages and PAYE. The due date for payment and filing is the 20th day of the month following the payment of wages. If the 20th of the month falls on a weekend or public holiday, your return will be due on the next working day following the weekend or public holiday.
After year end tax deduction certificates (RM101) listing all wages and PAYE deducted for each employee should be completed.
A PAYE Reconciliation Statement (RM106) together with the top copy of the Tax Deduction Certificates showing details of employee’s earnings and tax deducted for the year, must be completed by the employer and sent to Revenue Management by 31st January each year.
The duplicate copy of the Tax Deduction Certificates is to be given to each employee (or former employee) so they can complete their personal tax returns.
Updated: 1.07.2020 PD
