A method for transmitting signals by a user equipment (UE) in a multi input multi output (MIMO) communication system is disclosed. The method comprises steps of receiving two or more MIMO layer configurations per bandwidth part (BWP); receiving a medium access control (MAC) control element (CE) indicating a first MIMO layer configuration for a downlink reception via a first BWP and a second MIMO layer configuration for an uplink transmission via a second BWP among the two or more MIMO layer configurations; and transmitting and receiving signals based on the first and second MIMO layer configurations.