{"id":7241,"date":"2020-12-07T02:24:02","date_gmt":"2020-12-06T18:24:02","guid":{"rendered":"https:\/\/qne.com.my\/?p=7241"},"modified":"2026-04-17T15:18:04","modified_gmt":"2026-04-17T07:18:04","slug":"form-cp500","status":"publish","type":"post","link":"https:\/\/qne.cloud\/my\/form-cp500\/","title":{"rendered":"Form CP500 and CP500 Payment"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7241\" class=\"elementor elementor-7241\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27e2b2c e-flex e-con-boxed e-con e-parent\" data-id=\"27e2b2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82b5357 elementor-widget elementor-widget-spacer\" data-id=\"82b5357\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abfb31d elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"abfb31d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Form CP500 and CP500 Payment<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7258a8 elementor-widget elementor-widget-spacer\" data-id=\"a7258a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8446a48 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"8446a48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5866fcd elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/qne.cloud\/my\/author\/admincatherine\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-user-circle\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 104c-53 0-96 43-96 96s43 96 96 96 96-43 96-96-43-96-96-96zm0 144c-26.5 0-48-21.5-48-48s21.5-48 48-48 48 21.5 48 48-21.5 48-48 48zm0-240C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm0 448c-49.7 0-95.1-18.3-130.1-48.4 14.9-23 40.4-38.6 69.6-39.5 20.8 6.4 40.6 9.6 60.5 9.6s39.7-3.1 60.5-9.6c29.2 1 54.7 16.5 69.6 39.5-35 30.1-80.4 48.4-130.1 48.4zm162.7-84.1c-24.4-31.4-62.1-51.9-105.1-51.9-10.2 0-26 9.6-57.6 9.6-31.5 0-47.4-9.6-57.6-9.6-42.9 0-80.6 20.5-105.1 51.9C61.9 339.2 48 299.2 48 256c0-110.3 89.7-200 200-200s200 89.7 200 200c0 43.2-13.9 83.2-37.3 115.9z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tadmincatherine\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-05880b9 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/qne.cloud\/my\/2020\/12\/07\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>December 7, 2020<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e528f5 elementor-widget elementor-widget-spacer\" data-id=\"8e528f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6269422 e-flex e-con-boxed e-con e-parent\" data-id=\"6269422\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-831721a e-con-full e-flex e-con e-child\" data-id=\"831721a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db58153 elementor-widget elementor-widget-text-editor\" data-id=\"db58153\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Form CP500 is issued by LHDN if a taxpayer has income other than employment\u2014such as business, rental, or royalties\u2014that was reported in previous years. This important tax form notifies the taxpayer to make six scheduled bi-monthly installment payments for the next taxable period, with the exact payment dates clearly stated in the official notice (CP500 Payment).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a525f88 e-con-full e-flex e-con e-child\" data-id=\"a525f88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a7c516 elementor-widget elementor-widget-image\" data-id=\"2a7c516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"450\" height=\"450\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-1.png\" class=\"attachment-large size-large wp-image-11279\" alt=\"CP500\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-1.png 450w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-1-300x300.png 300w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-1-150x150.png 150w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33432d1 e-flex e-con-boxed e-con e-parent\" data-id=\"33432d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-906785c elementor-widget elementor-widget-video\" data-id=\"906785c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=kfvFmTCpAWI&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf009bd elementor-widget elementor-widget-text-editor\" data-id=\"bf009bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Watch Form CP500 LHDN | CP500 Payment on YouTube<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c90fd2c elementor-widget elementor-widget-spacer\" data-id=\"c90fd2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee7c52b elementor-widget elementor-widget-heading\" data-id=\"ee7c52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Form CP500 LHDN Installment Scheme<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b70dcd0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b70dcd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f26b96 elementor-widget elementor-widget-image\" data-id=\"2f26b96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"626\" height=\"417\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP500-1.jpg\" class=\"attachment-full size-full wp-image-11280\" alt=\"Form CP500\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP500-1.jpg 626w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP500-1-300x200.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cee08a1 elementor-widget elementor-widget-text-editor\" data-id=\"cee08a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Form CP500 LHDN is a tax installment scheme for a taxpayer that has income other than employment income such as business income, rental income and royalties.<\/span><\/li><li><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Form CP500 Payment should be made within 30 days from the date payable (Tarikh Kena Bayar).<\/span><\/li><li><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Failure to remit the tax installment (if any) by the filing deadline will result in a 10% penalty being imposed on the outstanding balance. The penalties are to be self-assessed and paid to the Malaysian Inland Revenue Board (MIRB).<\/span><\/li><li><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">For the individual that did not receive the Form CP500 LHDN, they can visit or call LHDN Branch that handles the file or call the Hasil Care Line at 1-800-88-5436.<\/span><\/li><li><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Form CP500 LHDN can be revised by completing the Form CP502 and send it to the respective LHDN Branch before 30 June for the current year of assessment.<\/span><\/li><li><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">However, if the revised tax installment (Form CP502 LHDN) is 30% lower than the actual tax payable, the difference will be subject to a penalty of 10%.<\/span><\/li><li><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">The formula to calculate the amount of tax to be increases is as follows: = [(Actual tax payable \u2013 Estimated tax payable) \u2013 (30% x Actual tax payable)] x 10%<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f16ddcc elementor-widget elementor-widget-image\" data-id=\"f16ddcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"999\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-Payment-1.png\" class=\"attachment-full size-full wp-image-11281\" alt=\"CP500 Payment\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-Payment-1.png 684w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-Payment-1-205x300.png 205w\" sizes=\"(max-width: 684px) 100vw, 684px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae6e2de elementor-widget elementor-widget-spacer\" data-id=\"ae6e2de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6518cc2 elementor-widget elementor-widget-heading\" data-id=\"6518cc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Who will received?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-381108d elementor-widget elementor-widget-text-editor\" data-id=\"381108d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For those taxpayer having income other than employment such as business, rental and royalties, he\/she is required to make a 6 bi-monthly installment payments, commencing from the month of March. The installment dates will be prescribed in the notice of the installments to be paid (CP500 PAYMENT). IRBM will estimate the amount for each installment and notify taxpayers of the given the amount, due date and number of installments the taxpayer have to pay.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a5c2a8 elementor-widget elementor-widget-spacer\" data-id=\"1a5c2a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-256d287 elementor-widget elementor-widget-heading\" data-id=\"256d287\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">When will receive?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5e7519 elementor-widget elementor-widget-text-editor\" data-id=\"f5e7519\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In February every year, Form CP500 LHDN will be send out to taxpayer by Inland Revenue Board (IRB).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3d5f1f elementor-widget elementor-widget-spacer\" data-id=\"c3d5f1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e08df24 elementor-widget elementor-widget-heading\" data-id=\"e08df24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">What is the due date?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9585b4d elementor-widget elementor-widget-text-editor\" data-id=\"9585b4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CP500 Payment should be made within\u00a0<strong>30 days<\/strong>\u00a0from the payable date\u00a0 (Tarikh Kena Bayar).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12082ad e-flex e-con-boxed e-con e-parent\" data-id=\"12082ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b25728d e-con-full e-flex e-con e-child\" data-id=\"b25728d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44f8fbe elementor-widget elementor-widget-image\" data-id=\"44f8fbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"488\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-3.png\" class=\"attachment-large size-large wp-image-11285\" alt=\"CP500\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-3.png 802w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-3-300x183.png 300w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-3-768x468.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b91cee3 e-con-full e-flex e-con e-child\" data-id=\"b91cee3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d40402 elementor-widget elementor-widget-text-editor\" data-id=\"7d40402\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>10% penalty will be imposed on the outstanding balance if taxpayer fail to remit the tax installment (if any) by the filing deadline. The penalties are to be self-assessed and paid to the Malaysian Inland Revenue Board (MIRB).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c6f944 e-flex e-con-boxed e-con e-parent\" data-id=\"4c6f944\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82acaa0 elementor-widget elementor-widget-spacer\" data-id=\"82acaa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33a0be4 elementor-widget elementor-widget-heading\" data-id=\"33a0be4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">How can I get it if I don\u2019t receive it?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8cae85 elementor-widget elementor-widget-text-editor\" data-id=\"e8cae85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Taxpayer can visit or call LHDN Branch that handle the file or call the Hasil Care Line at 1-800-88-5436.<\/span><\/p><p style=\"box-sizing: border-box; margin-bottom: 0px; color: #00174d; font-family: Poppins, sans-serif;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Revision of Form CP 500 can be done by completing the Form CP502 and send it to the respective LHDN Branch before\u00a030 June\u00a0for the current year of assessment.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-643c893 elementor-widget elementor-widget-image\" data-id=\"643c893\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"774\" height=\"440\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP500-3.jpg\" class=\"attachment-large size-large wp-image-11287\" alt=\"Form CP500\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP500-3.jpg 774w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP500-3-300x171.jpg 300w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP500-3-768x437.jpg 768w\" sizes=\"(max-width: 774px) 100vw, 774px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a523448 elementor-widget elementor-widget-text-editor\" data-id=\"a523448\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>However, if the revised tax installment (Form CP502) is 30% lower than the actual tax payable, the difference will be subject to a penalty of 10%.<\/p><p>The formula to calculate the amount of tax to be increases is as follows: = [(Actual tax payable \u2013 Estimated tax payable) \u2013 (30% x Actual tax payable)] x 10%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59dcd24 elementor-widget elementor-widget-image\" data-id=\"59dcd24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"764\" height=\"642\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-Payment-2.png\" class=\"attachment-full size-full wp-image-11288\" alt=\"CP500 Payment\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-Payment-2.png 764w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/CP500-Payment-2-300x252.png 300w\" sizes=\"(max-width: 764px) 100vw, 764px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-256306b e-flex e-con-boxed e-con e-parent\" data-id=\"256306b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89c2a91 elementor-widget elementor-widget-heading\" data-id=\"89c2a91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">To find out more about Mr. Patrick Luah, kindly visit PLC Consulting &amp; Solution homepage by clicking on the link below<\/h5>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d5069c e-flex e-con-boxed e-con e-parent\" data-id=\"0d5069c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c4f8289 e-con-full e-flex e-con e-child\" data-id=\"c4f8289\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82e695f elementor-widget elementor-widget-image\" data-id=\"82e695f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.youtube.com\/watch?v=1Cf7VcfqY6o\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"341\" height=\"188\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/tax-rates-2021.png\" class=\"attachment-large size-large wp-image-19322\" alt=\"tax rates 2021\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/tax-rates-2021.png 341w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/tax-rates-2021-300x165.png 300w\" sizes=\"(max-width: 341px) 100vw, 341px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b916bae e-con-full e-flex e-con e-child\" data-id=\"b916bae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee0112 elementor-widget elementor-widget-text-editor\" data-id=\"2ee0112\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">MR. PATRICK LUAH<\/span><\/span><\/strong><br style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\" \/><span style=\"box-sizing: border-box; font-family: Poppins, sans-serif; color: #000000; font-size: 18px;\"><span style=\"box-sizing: border-box;\">PLC Consulting &amp; Solution<\/span> <span style=\"box-sizing: border-box; margin-bottom: 0px; color: #3366ff;\"><a style=\"box-sizing: border-box; color: #3366ff; transition: 0.1s ease-in; cursor: pointer; margin-bottom: 0px;\" href=\"https:\/\/www.plctax.solutions\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.plctax.solutions<\/a><\/span><\/span><\/p><ul><li><span style=\"box-sizing: border-box; font-family: Poppins, sans-serif; color: #000000; font-size: 18px;\">Corporate Coach<\/span><\/li><li><span style=\"box-sizing: border-box; font-family: Poppins, sans-serif; color: #000000; font-size: 18px;\">Tax Consultant<\/span><\/li><li><span style=\"box-sizing: border-box; font-family: Poppins, sans-serif; color: #000000; font-size: 18px;\">Chartered Accountant<\/span><\/li><li><span style=\"box-sizing: border-box; font-family: Poppins, sans-serif; color: #000000; font-size: 18px;\">Corporate Secretary<\/span><\/li><li><span style=\"box-sizing: border-box; font-family: Poppins, sans-serif; color: #000000; font-size: 18px;\">PSMB\/HRDF Trainer<\/span><\/li><li><span style=\"box-sizing: border-box; margin-bottom: 0px; font-family: Poppins, sans-serif; color: #000000; font-size: 18px;\">Vistage Member<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38cf0db e-flex e-con-boxed e-con e-parent\" data-id=\"38cf0db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9ea847 elementor-widget elementor-widget-text-editor\" data-id=\"f9ea847\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Digitize Your Software &amp; Build Your Smart Business Today. Enjoy 30 Days Free Trial of&nbsp;<a href=\"https:\/\/account.qne.cloud\/my\/#\/passport\/register?utm_source=blog&amp;utm_medium=organic&amp;utm_campaign=CP500\">N3 AI Accounting (formerly QNE AI Cloud Accounting) Software<\/a>, your #1 AI Cloud Accounting Solution in Southeast Asia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>If a taxpayer has income other than employment such as business, rental and royalties reported in previous years, LHDN may normally issue CP500 for next taxable period&#8230;<\/p>\n","protected":false},"author":3,"featured_media":11279,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-7241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/comments?post=7241"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7241\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media\/11279"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media?parent=7241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/categories?post=7241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/tags?post=7241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}