{"id":7839,"date":"2021-01-15T19:10:49","date_gmt":"2021-01-15T11:10:49","guid":{"rendered":"https:\/\/qne.com.my\/?p=7839"},"modified":"2026-04-17T15:13:09","modified_gmt":"2026-04-17T07:13:09","slug":"form-cp204","status":"publish","type":"post","link":"https:\/\/qne.cloud\/my\/form-cp204\/","title":{"rendered":"How to Submit Tax Estimation in Malaysia via CP204 Form conveniently"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7839\" class=\"elementor elementor-7839\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1d3346 e-flex e-con-boxed e-con e-parent\" data-id=\"b1d3346\" 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-7fc0a7f elementor-widget elementor-widget-spacer\" data-id=\"7fc0a7f\" 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-ec6a044 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"ec6a044\" 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\">How to Submit Tax Estimation in Malaysia via CP204 Form conveniently<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0e531f elementor-widget elementor-widget-spacer\" data-id=\"c0e531f\" 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-93fe6e2 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"93fe6e2\" 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\/2021\/01\/15\/\">\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>January 15, 2021<\/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-9a99319 elementor-widget elementor-widget-spacer\" data-id=\"9a99319\" 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-a015233 e-flex e-con-boxed e-con e-parent\" data-id=\"a015233\" 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-a502024 elementor-widget elementor-widget-text-editor\" data-id=\"a502024\" 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>CP204 FORM is the prescribed form used for filing a tax assessment in Malaysia, as mandated under section 107C of the Malaysian Income Tax Act 1967. If a company is starting operations for the first time, the assessment must be filed with the IRB within 3 months from the commencement date of operations, but not earlier than 30 days before the start of the base period. The initial filing requires the submission of the CP204 FORM, while the verification of the initial filing utilizes the CP204A FORM.<\/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-f099d0a e-flex e-con-boxed e-con e-parent\" data-id=\"f099d0a\" 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-17c1e3a e-con-full e-flex e-con e-child\" data-id=\"17c1e3a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e917e72 elementor-widget elementor-widget-image\" data-id=\"e917e72\" 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=\"1812\" height=\"2560\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0001-scaled.jpg\" class=\"attachment-full size-full wp-image-7859\" alt=\"CP204 Form\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0001-scaled.jpg 1812w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0001-212x300.jpg 212w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0001-725x1024.jpg 725w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0001-768x1085.jpg 768w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0001-1087x1536.jpg 1087w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0001-1450x2048.jpg 1450w\" sizes=\"(max-width: 1812px) 100vw, 1812px\" \/>\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-2bd2759 e-con-full e-flex e-con e-child\" data-id=\"2bd2759\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bdc252 elementor-widget elementor-widget-image\" data-id=\"4bdc252\" 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=\"1812\" height=\"2560\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0002-scaled.jpg\" class=\"attachment-full size-full wp-image-7860\" alt=\"CP204 Form\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0002-scaled.jpg 1812w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0002-212x300.jpg 212w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0002-725x1024.jpg 725w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0002-768x1085.jpg 768w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0002-1087x1536.jpg 1087w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/0002-1450x2048.jpg 1450w\" sizes=\"(max-width: 1812px) 100vw, 1812px\" \/>\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-6b20ffa e-flex e-con-boxed e-con e-parent\" data-id=\"6b20ffa\" 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-980e73e elementor-widget elementor-widget-text-editor\" data-id=\"980e73e\" 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>Example of CP204 Form\u00a0<\/em><\/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-e552e99 e-flex e-con-boxed e-con e-parent\" data-id=\"e552e99\" 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-f4399d4 elementor-widget elementor-widget-heading\" data-id=\"f4399d4\" 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\">How to Register Tax Estimation File?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-802387b elementor-widget elementor-widget-text-editor\" data-id=\"802387b\" 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><span style=\"color: #000000; font-family: Poppins, sans-serif; font-size: 18px;\">You can register online for submitting tax estimation. You can apply for a tax number at the nearest office at the company\u2019s correspondence address or at any IRBM office convenient to you, without reference to the company\u2019s correspondence address. After registration, you must send the e-CP 204 for tax estimation within 3 months from the date of starting the business. For new companies, instalments must be paid starting from the 6th month of the base period from the start of the operation. CP204 form must be filed within 7 months of the close of the reporting period, which is the base period for the year of the assessment.<\/span><\/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-37b9965 e-flex e-con-boxed e-con e-parent\" data-id=\"37b9965\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9ab58fa e-con-full e-flex e-con e-child\" data-id=\"9ab58fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d732c7 elementor-widget elementor-widget-text-editor\" data-id=\"0d732c7\" 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>Find out how you can handle this process in the 30 days<strong> FREE TRIAL<\/strong> of <strong><a href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=blog&amp;utm_medium=organic&amp;utm_campaign=Form-CP204A\">AI CLOUD ACCOUNTING SOFTWARE<\/a><\/strong><\/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-c64c9ed e-con-full e-flex e-con e-child\" data-id=\"c64c9ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4654ad8 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"4654ad8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/go.qne.com.my\/optin-424761751599457177167?utm_source=blog&#038;utm_medium=organic&#038;utm_campaign=CP204A\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">CLICK HERE<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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-30152c7 e-flex e-con-boxed e-con e-parent\" data-id=\"30152c7\" 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-eb7068a elementor-widget elementor-widget-spacer\" data-id=\"eb7068a\" 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-92e62d5 elementor-widget elementor-widget-heading\" data-id=\"92e62d5\" 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\">How can a company apply for its tax from IRBM?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae28df elementor-widget elementor-widget-text-editor\" data-id=\"5ae28df\" 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>If the Company requires a tax statement, the Company can obtain it by calling or writing to IRBM\u2019s Tax Collection.<\/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-a71a2b2 e-flex e-con-boxed e-con e-parent\" data-id=\"a71a2b2\" 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-1c19228 e-con-full e-flex e-con e-child\" data-id=\"1c19228\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c44ccc elementor-widget elementor-widget-image\" data-id=\"1c44ccc\" 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=\"450\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/cp204-form.jpg\" class=\"attachment-large size-large wp-image-8013\" alt=\"cp204 form\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/cp204-form.jpg 626w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/cp204-form-300x216.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>\n\t\t<div class=\"elementor-element elementor-element-6db8c5a e-con-full e-flex e-con e-child\" data-id=\"6db8c5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e6e18b2 e-con-full e-flex e-con e-child\" data-id=\"e6e18b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-537886c elementor-widget elementor-widget-heading\" data-id=\"537886c\" 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\">Submission deadline for CP 204 + Monthly Instalments as per Form CP 204<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cea87a8 e-con-full e-flex e-con e-child\" data-id=\"cea87a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e54612 elementor-widget elementor-widget-text-editor\" data-id=\"0e54612\" 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;\">How are Borang CP38 deduction shown on the EA Form?<br style=\"box-sizing: border-box; margin-bottom: 0px;\" \/><\/span><\/p><ul style=\"box-sizing: border-box; padding-left: 1em; margin-bottom: 0px; color: #00174d; font-family: Poppins, sans-serif;\"><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">SMEs are not required to provide tax estimation or make payments in instalments within 2 years, starting from the year of the estimate in which the SME begins operations.<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">The monthly payment of the calculated tax is paid no later than the 15th day of each month.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\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-372f4ee e-flex e-con-boxed e-con e-parent\" data-id=\"372f4ee\" 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-6512333 e-con-full e-flex e-con e-child\" data-id=\"6512333\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ed11a1 elementor-widget elementor-widget-image\" data-id=\"5ed11a1\" 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=\"626\" height=\"626\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/CP204-1.jpg\" class=\"attachment-large size-large wp-image-11214\" alt=\"CP204\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/CP204-1.jpg 626w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/CP204-1-300x300.jpg 300w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2021\/01\/CP204-1-150x150.jpg 150w\" 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>\n\t\t<div class=\"elementor-element elementor-element-74cb449 e-con-full e-flex e-con e-child\" data-id=\"74cb449\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-14eff87 e-con-full e-flex e-con e-child\" data-id=\"14eff87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da9f0d7 elementor-widget elementor-widget-heading\" data-id=\"da9f0d7\" 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\">LHDN\u2019s statement via letter on CP204 form for SMEs<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1a8805 e-con-full e-flex e-con e-child\" data-id=\"e1a8805\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bacfb10 elementor-widget elementor-widget-text-editor\" data-id=\"bacfb10\" 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;\">LHDN has made statements on the above for all companies to submit their tax payable estimate via CP204 Form, notifying LHDN of their status as a zero tax payable SME to avoid any possible unnecessary penalties due to administrative issues, even if they are companies not to require to file CP204 form.<br \/>If a Section 107C fine is imposed, or if a Section 120 Notice of Litigation is sent to SMEs, you may contact the LHDN branch where the company\u2019s tax returns are kept for an exemption from the fine.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\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-0ecc126 e-flex e-con-boxed e-con e-parent\" data-id=\"0ecc126\" 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-27c0f36 elementor-widget elementor-widget-spacer\" data-id=\"27c0f36\" 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-b4aa79d elementor-widget elementor-widget-heading\" data-id=\"b4aa79d\" 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\">Penalties related to the assessment of tax payable<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b34993 elementor-widget elementor-widget-text-editor\" data-id=\"8b34993\" 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;\">How are Borang CP38 deduction shown on the EA Form?<br style=\"box-sizing: border-box; margin-bottom: 0px;\" \/><\/span><\/p><ul style=\"box-sizing: border-box; padding-left: 1em; margin-bottom: 0px; color: #00174d; font-family: Poppins, sans-serif;\"><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Failure to submit tax estimation liability, Form CP 204 \u2013 will be subject to a fine of RM200 to RM2,000, or imprisonment, or both.<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Failure to pay the monthly tax estimation by the 15th of the month, a 10% penalty will be imposed on the balance of the tax payment not paid for the month.<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">If the difference between the tax actually payable and the estimated tax payable is more than 30%, a penalty of 10% will be imposed on this difference<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">If CP204 form is not provided but the Company has tax payable, the final tax payable must be increased without any further notice by 10% and this amount is refundable as if it were payable under the Income Tax Act.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51f5360 elementor-widget elementor-widget-spacer\" data-id=\"51f5360\" 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-8808767 e-con-full e-flex e-con e-parent\" data-id=\"8808767\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d932263 e-con-full e-flex e-con e-child\" data-id=\"d932263\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f715934 elementor-widget elementor-widget-text-editor\" data-id=\"f715934\" 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>Find out how you can handle this process in the 30 days<strong> FREE TRIAL<\/strong> of <strong><a href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=blog&amp;utm_medium=organic&amp;utm_campaign=Form-CP204A\">AI CLOUD ACCOUNTING SOFTWARE<\/a><\/strong><\/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-8fe2d34 e-con-full e-flex e-con e-child\" data-id=\"8fe2d34\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c832696 elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"c832696\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/go.qne.com.my\/optin-424761751599457177167?utm_source=blog&#038;utm_medium=organic&#038;utm_campaign=CP204A\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">CLICK HERE<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f274ff7 e-flex e-con-boxed e-con e-parent\" data-id=\"f274ff7\" 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-3cd555a elementor-widget elementor-widget-text-editor\" data-id=\"3cd555a\" 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;\"><strong><span style=\"box-sizing: border-box; color: #000000; font-size: 18px;\">Digitize Your Software &amp; Build Your Smart Business Today.<\/span><\/strong><\/p>\n<p style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><span style=\"box-sizing: border-box; color: #000000; font-size: 18px;\">Enjoy 30 Days Free Trial of <a style=\"box-sizing: border-box; color: #00a1d8; transition: 0.1s ease-in; cursor: pointer; margin-bottom: 0px;\" href=\"https:\/\/account.qne.cloud\/my\/?_gl=1*14g1x9p*_ga*MjAwNDM0MzE3Ni4xNzI4MDI3MzM5*_ga_1P76CXP6VC*czE3NTA2NjExOTckbzUxJGcxJHQxNzUwNjY3MzQ0JGoxMSRsMCRoMA..#\/passport\/register?utm_source=blog&amp;utm_medium=organic&amp;utm_campaign=cp204\">N3 AI Accounting (formerly QNE AI Cloud Accounting) Software<\/a>, your <\/span><span style=\"box-sizing: border-box; margin-bottom: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">#1 AI Cloud Accounting Solution in Southeast Asia.<\/span><\/span><\/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>Filing a tax assessment in Malaysia is compulsory under section 107C of the Malaysian Income Tax Act 1967. If the company is starting up for the first time, the assessment must be filed with the IRB within 3 months from the starting date of their operations, but not 30 days before the start of the base period. <\/p>\n","protected":false},"author":3,"featured_media":11217,"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":[280,281,282],"class_list":["post-7839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-post","tag-cp204","tag-cp204-form","tag-tax-estimation"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7839","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=7839"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7839\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media\/11217"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media?parent=7839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/categories?post=7839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/tags?post=7839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}