In order to avoid in-person tax filings due to the current COVID-19 pandemic, the Internal Revenue Department ("IRD") under the Ministry of Planning and Finance ("MOPF") made an announcement on 3 September 2021 that the filing of quarterly or annual Commercial tax returns, Special Goods tax returns, Capital gains tax, and Income tax returns should be made through the E-filing Management System ("E-filing system") provided on IRD's official website. Taxpayers utilising the E-Filing system must obtain a Taxpayer Identification Number ("TIN") from the relevant tax offices. The E-Filing system will take effect from 1 December 2021.