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REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) OF GOODS & SERVICES TAX ACT 2014 (APPLICATION THROUGH TAP)

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Page 1: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

REMISSION OF LATE PAYMENT PENALTY

UNDER SECTION 62(2) OF GOODS &

SERVICES TAX ACT 2014

(APPLICATION THROUGH TAP)

Page 2: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Click “Account ID”.

STEP 1

Page 3: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Click “Request a Remission”in the “Miscellaneous” section.

STEP 2

Page 4: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Click “Next”.

STEP 3

Page 5: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Fill in last day of the month for the taxable period applied (e.g. 31 October 2018). One application can only be made for one taxable period ONLY

STEP 4

Page 6: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Fill in “Requested Amount” and “Reason for Remission Request” in the box provided.2. Click “Add Attachment to upload proof of payment and other supporting documents relating to the application

STEP 5

Page 7: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Fill in name of the document attached in the “Description” box and click “Choose File” to upload the document/folder that need to be attached.

STEP 6

Page 8: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Click “Save”.

STEP 7

Page 9: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Click “Submit”.

STEP 8

Page 10: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Enter the “Password” which is the same password at the time you log in TAP.2. Click “OK”.

STEP 9

Page 11: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

1. Print “Acknowledgement Receipt” for company’s record.2. Click “OK”.

STEP 10

Page 12: REMISSION OF LATE PAYMENT PENALTY UNDER SECTION 62(2) …gst.customs.gov.my/en/hl/SiteAssets/pdf/GUIDE ON... · Apply tor Review (Customs) Apply tor Appeal (Tribunal) Accounting Software

Thank you