You have been appointed as the tax agent for Bunga Raya Sdn Bhd (BRSB) effective from the year of assessment 2020. As three key finance personnel resigned last month, BRSB does not expect its audited accounts for the financial year ended 30 November 2019 to be finalised and signed by 30 June 2020. As the deadline for the tax return submission is approaching, the company has informed you that it plans to submit the annual tax return for the year of assessment 2019 even though the audited accounts will not be signed by the tax submission deadline.

Required: Explain the consequences for Bunga Raya Sdn Bhd of filing its annual tax return for the year of assessment 2020 without the signed audited accounts and the action the company can take to avoid such consequences.