{"id":20706,"date":"2026-05-18T22:05:42","date_gmt":"2026-05-18T14:05:42","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=20706"},"modified":"2026-06-26T16:05:46","modified_gmt":"2026-06-26T08:05:46","slug":"anggaran-cukai","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/","title":{"rendered":"Tax Estimation"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"20706\" class=\"elementor elementor-20706\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3899a410 e-flex e-con-boxed e-con e-parent\" data-id=\"3899a410\" 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-7701d415 e-con-full e-flex e-con e-child\" data-id=\"7701d415\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-489e7f23 elementor-widget elementor-widget-template\" data-id=\"489e7f23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"20760\" class=\"elementor elementor-20760\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2ff5b4 e-flex e-con-boxed e-con e-parent\" data-id=\"d2ff5b4\" 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-81a0051 elementor-widget elementor-widget-heading\" data-id=\"81a0051\" 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\">Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-024dcb5 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"024dcb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\" tabindex=\"-1\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\" tabindex=\"-1\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\" tabindex=\"-1\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\" tabindex=\"-1\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\" tabindex=\"-1\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\" tabindex=\"-1\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\" tabindex=\"-1\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\" tabindex=\"-1\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\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\t\t<\/div>\n\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-2a90be90 e-con-full e-flex e-con e-child\" data-id=\"2a90be90\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7620538f elementor-widget elementor-widget-heading\" data-id=\"7620538f\" 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\">Tax Estimation<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6614e4b6 e-con-full e-flex e-con e-child\" data-id=\"6614e4b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a620ea1 elementor-widget elementor-widget-text-editor\" data-id=\"7a620ea1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Submission of Estimated Tax Payable Under Section 107C of The Income Tax Act 1967 (ITA)<\/h5><p>Taxpayers categorized as companies, limited liability partnerships (LLPs), trusts, and cooperatives are required to submit the Estimated Tax Payable Form (Form CP204) annually and pay the estimated tax according to the prescribed schedule.<\/p><p><strong>Submission of Form CP204 and Revised Estimate of Tax Payable Form (Form CP204A) via e-Filing under Subsection 107C(7A)<\/strong><\/p><ol><li>Companies are required to submit Form CP204 and Form CP204A via e-Filing starting from the Year of Assessment 2018.<\/li><li>LLPs, trusts, and cooperatives are required to submit Form CP204 and Form CP204A via e-Filing starting from the Year of Assessment 2019.<\/li><\/ol><p>The submission method utilizes a digital certificate through:<\/p><ol><li>The Tax Agent e-Filing System (TAeF) for all types of tax files.<\/li><li>The Organization e-Filing System (OeF) for company directors across all file categories.<\/li><\/ol><p><strong>e-CP204 Submission Period<\/strong><\/p><ul><li><strong>For companies already in operation:<br \/><\/strong><br \/>Under subsection 107C(2) of the ITA, companies, LLPs, trusts, and cooperatives that are already operating must submit the e-CP204 no later than 30 days before the commencement of the basis period for a year of assessment.<\/li><li><p><strong>For newly established companies:<br \/><\/strong><br \/>Under paragraph 107C(4)(a) of the ITA, for companies, LLPs, trusts, and cooperatives that are newly established and have a first basis period of not less than six (6) months for a year of assessment, the e-CP204 must be submitted within three (3) months from the date operations begin.<\/p><p>The requirement to submit the e-CP204 no later than 30 days before the commencement of the basis period for a year of assessment, as stated under subsection 107C(2) of the ITA, applies only starting from the second year of assessment, according to paragraph 107C(4)(b) of the ITA.<\/p><\/li><li><p><strong>Example:<br \/>Basis period for a new business in operation for not less than six (6) months<br \/><\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li><p>Mawar Sdn. Bhd. was incorporated on 27.02.2021 and commenced business operations on 03.04.2021. Its first accounting period ended on 31.12.2021 (9 months). The company must submit the e-CP204 for the Year of Assessment 2021 no later than 30.06.2021, which is three (3) months from the commencement date of its business operations.<\/p><p>Monthly installment payments will commence in the 6th month of the basis period for the Year of Assessment 2021, i.e., from the September 2021 installment to May 2022.<\/p><\/li><li><p>Ros Sdn. Bhd. was incorporated on 27.02.2021 and commenced business operations on 03.04.2021. Its first accounting period ended on 31.12.2021 (9 months). The company must submit the e-CP204 for the Year of Assessment 2021 no later than 30.06.2021, which is three (3) months from the commencement date of its business operations.<\/p><p>Monthly installment payments will commence in the 6th month of the basis period for the Year of Assessment 2021, i.e., from the September 2021 installment to May 2022.<\/p><\/li><\/ul><\/li><\/ul><\/li><\/ul><p><strong>Minimum Amount of Estimated Tax<\/strong><\/p><p>Subsection 107C(3) of the ITA stipulates that the minimum amount of estimated tax for a year of assessment must not be less than 85% of the amount of the revised estimate of tax or the amount of the original estimated tax (if no revision is submitted) for the preceding year of assessment.<\/p><p>Companies, LLPs, trusts, and cooperatives that are newly established can determine the estimated tax payable for the first year of assessment based on the company's projected profits. The estimated tax payable for the first year of assessment will serve as the basis for determining the estimated tax for the subsequent year. The determination of the minimum amount under subsection 107C(3) of the ITA applies only starting from the second year of assessment, as stated in paragraph 107C(4)(b) of the ITA.<\/p><h5>Payment Schedule<\/h5><ol><li><p>For companies, LLPs, trusts, and cooperatives already in operation, Subsection 107C(5) of the ITA stipulates that the estimated tax payable must be paid to the Director General of Inland Revenue (DGIR) in equal monthly installments, calculated based on the number of months in the basis period. Each installment must be paid no later than the due date, starting from the 2nd month of the basis period for the year of assessment for which the estimate is submitted.<\/p><\/li><li><p>For newly established companies, LLPs, trusts, and cooperatives, Subsection 107C(6) of the ITA requires the estimated tax payable to be paid to the DGIR in equal installments, calculated based on the number of months in the basis period. Each installment must be paid no later than the due date, starting from the 6th month of the basis period for the year of assessment for which the estimate is submitted.<\/p><\/li><li><p>The due date for each installment is the 15th day of the calendar month, as specified under subsection 107C(12) of the ITA.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20ed0bc9 e-con-full e-flex e-con e-child\" data-id=\"20ed0bc9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2eef04f7 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"2eef04f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7870\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-7870\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Schedule of the Final Submission Date for Estimated Tax Payable and the Month When Installment Payments Begin <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7870\" class=\"elementor-element elementor-element-77d4ce7b e-con-full e-flex e-con e-child\" data-id=\"77d4ce7b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-743aef8e elementor-widget elementor-widget-text-editor\" data-id=\"743aef8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table compact-table\">\n    <thead>\n      <tr>\n        <th style=\"text-align: center;\">Start date of the basis period<\/th>\n        <th style=\"text-align: center;\">Submission Deadline Date<\/th>\n        <th style=\"text-align: center;\">Month Installment Payment Begins<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td style=\"text-align: center;\">01\/01\/2023<\/td>\n        <td style=\"text-align: center;\">01\/12\/2022<\/td>\n        <td style=\"text-align: center;\">Feb 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/02\/2023<\/td>\n        <td style=\"text-align: center;\">01\/01\/2023<\/td>\n        <td style=\"text-align: center;\">March 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/03\/2023<\/td>\n        <td style=\"text-align: center;\">29\/01\/2023<\/td>\n        <td style=\"text-align: center;\">Apr 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/04\/2023<\/td>\n        <td style=\"text-align: center;\">01\/03\/2023<\/td>\n        <td style=\"text-align: center;\">May 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/05\/2023<\/td>\n        <td style=\"text-align: center;\">31\/03\/2023<\/td>\n        <td style=\"text-align: center;\">June 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/06\/2023<\/td>\n        <td style=\"text-align: center;\">01\/05\/2023<\/td>\n        <td style=\"text-align: center;\">July 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/07\/2023<\/td>\n        <td style=\"text-align: center;\">31\/05\/2023<\/td>\n        <td style=\"text-align: center;\">August 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/08\/2023<\/td>\n        <td style=\"text-align: center;\">01\/07\/2023<\/td>\n        <td style=\"text-align: center;\">Sept 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/09\/2023<\/td>\n        <td style=\"text-align: center;\">01\/08\/2023<\/td>\n        <td style=\"text-align: center;\">Okt 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/10\/2023<\/td>\n        <td style=\"text-align: center;\">31\/08\/2023<\/td>\n        <td style=\"text-align: center;\">Nov 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/11\/2023<\/td>\n        <td style=\"text-align: center;\">01\/10\/2023<\/td>\n        <td style=\"text-align: center;\">Dis 2023<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">01\/12\/2023<\/td>\n        <td style=\"text-align: center;\">31\/10\/2023<\/td>\n        <td style=\"text-align: center;\">Jan 2024<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b50f00 elementor-widget elementor-widget-text-editor\" data-id=\"3b50f00\" 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>Example:\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb382cc e-con-full e-flex e-con e-child\" data-id=\"fb382cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27f8cb1 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"27f8cb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4190\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4190\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Calculation of Estimated Tax Installment for a Company in Operation for the Year of Assessment 2023: <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4190\" class=\"elementor-element elementor-element-f74f790 e-con-full e-flex e-con e-child\" data-id=\"f74f790\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51e660f elementor-widget elementor-widget-text-editor\" data-id=\"51e660f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\"><table class=\"custom-table compact-table\"><tbody><tr><td style=\"vertical-align: middle;\">Estimated Tax Amount in the Basis Period<\/td><td style=\"vertical-align: middle;\">RM130,000<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Basis Period<\/td><td style=\"vertical-align: middle;\">01\/01\/2023 \u2013 31\/12\/2023<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Number of Installments in the Basis Period<\/td><td style=\"vertical-align: middle;\">12<\/td><\/tr><tr><td style=\"vertical-align: middle;\">First Installment Starting on February 15 and Ending on<br \/>January 15 of the Following Year<\/td><td style=\"vertical-align: middle;\">130,000\/12    = RM10,833.33<br \/><br \/>Installment 1-11 = RM10,833<br \/><br \/>Installment 12    = RM10,837<\/td><\/tr><\/tbody><\/table><\/div><p>Note: If there is a fractional amount when the estimated tax is divided by the number of months in the basis period, the fractional amount should be added to the final installment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75f1233 elementor-widget elementor-widget-text-editor\" data-id=\"75f1233\" 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>Failure to Submit Form CP204<\/strong><\/p><p>If a company, LLP, trust, or cooperative fails to submit Form CP204:<\/p><ol><li><p>The DGIR will determine the estimated tax payable for a year of assessment by issuing a Notice of Instalment Payment (CP205) under subsection 107C(8) of the ITA.<\/p><\/li><li><p>Prosecution action under paragraph 120(1)(f) of the ITA may be taken. If convicted, the penalty could be a fine of not less than RM200 and not more than RM20,000, or imprisonment for a period not exceeding 6 months, or both.<\/p><\/li><\/ol><p><strong>Amendment of Estimated Tax Payable via Form CP204A<\/strong><\/p><ol><li>According to subsection 107C(7) of the ITA, companies, LLPs, trusts, and cooperatives are allowed to amend the estimated tax payable by submitting <strong>e-CP204A.<\/strong><\/li><li>Form CP204 for a year of assessment can be amended in the 6th, 9th, or 11th month, or in all three of these months within the basis period for a year of assessment:<ol><li>If the amendment is made in the 6th month, the revised installment may take effect starting from the 5th or 6th installment.<\/li><li>If the amendment is made in the 9th month, the revised installment may take effect starting from the 8th or 9th installment.<\/li><li>If the amendment is made in the 11th month, the revised installment will take effect from the 11th installment.<\/li><\/ol><\/li><\/ol><p><strong>Determination of Revised Installment Amount<\/strong><\/p><p>The remaining tax installments after the amendment will be adjusted using the following approach:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16f8a75 elementor-widget elementor-widget-text-editor\" data-id=\"16f8a75\" 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>Further Inquiries<\/strong><\/p><p>For any further questions regarding CP204\/204A, please contact the\u00a0<a title=\"Jabatan \/ Akademi\" href=\"\/en\/hubungi-kami\/pegawai-perhubungan-awam\/sektor-jabatan\/\">Tax Information And Record Management Section (Tax Operations Department)<\/a>\u00a0via email at\u00a0<a href=\"mailto:anggarancukai@hasil.gov.my\" target=\"_blank\" rel=\"noopener\">anggarancukai@hasil.gov.my<\/a>.<\/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-ec1beaf e-con-full e-flex e-con e-child\" data-id=\"ec1beaf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e05e918 elementor-widget elementor-widget-html\" data-id=\"e05e918\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f973ce custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"7f973ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1330\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1330\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> i. If the revised estimated tax exceeds the original installment amount <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1330\" class=\"elementor-element elementor-element-fc7bdf4 e-con-full e-flex e-con e-child\" data-id=\"fc7bdf4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf23e1 elementor-widget elementor-widget-text-editor\" data-id=\"6bf23e1\" 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 revised estimated tax exceeds the original installment amount, the remaining estimated tax payable must be paid in installments based on the remaining number of months for payment.<\/p><p>example:<\/p><div class=\"table-wrapper\"><table class=\"custom-table compact-table\"><tbody><tr><td style=\"vertical-align: middle;\">Basis Period for Year of Assessment 2023<\/td><td style=\"vertical-align: middle;\">01.01.2023 \u2013 31.12.2023<\/td><\/tr><tr><td style=\"vertical-align: middle;\">CP204 Submission Deadline Date<\/td><td style=\"vertical-align: middle;\">01.12.2022<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Original Estimated Amount in the Basis Period<\/td><td style=\"vertical-align: middle;\"><p>RM120,000<\/p><p>(RM10,000 monthly)<\/p><\/td><\/tr><tr><td style=\"vertical-align: middle;\">Revised Estimated Amount in the 6th Month (Effective Starting from the 6th Installment)<\/td><td style=\"vertical-align: middle;\">RM260,000<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Monthly Installment Calculation for the Remaining 6th to 12th Installments<\/td><td style=\"vertical-align: middle;\"><p>= (RM260,000 \u2013 RM50,000) \/ 7<\/p><p>= RM30,000 monthly<\/p><\/td><\/tr><\/tbody><\/table><\/div><p><strong>Installment Schedule After Amendment<\/strong><\/p><div class=\"table-wrapper\"><table class=\"custom-table compact-table\"><thead><tr><th style=\"text-align: center;\">No. of Installments<\/th><th style=\"text-align: center;\">Due Date<\/th><th style=\"text-align: center;\">Original Amount (RM)<\/th><th style=\"text-align: center;\">Revised Amount (RM)<\/th><\/tr><\/thead><tbody><tr><td style=\"text-align: center;\">1<\/td><td style=\"text-align: center;\">15.02.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">10,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">2<\/td><td style=\"text-align: center;\">15.03.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">10,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">3<\/td><td style=\"text-align: center;\">15.04.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">10,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">4<\/td><td style=\"text-align: center;\">15.05.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">10,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">5<\/td><td style=\"text-align: center;\">15.06.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">10,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">6<\/td><td style=\"text-align: center;\">15.07.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">7<\/td><td style=\"text-align: center;\">15.08.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">8<\/td><td style=\"text-align: center;\">15.09.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">9<\/td><td style=\"text-align: center;\">15.10.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">15.11.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">11<\/td><td style=\"text-align: center;\">15.12.2023<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">12<\/td><td style=\"text-align: center;\">15.01.2024<\/td><td style=\"text-align: center;\">10,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"font-weight: bold; text-align: center;\" colspan=\"2\">Total<\/td><td style=\"font-weight: bold; text-align: center;\">120,000.00<\/td><td style=\"font-weight: bold; text-align: center;\">260,000.00<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1331\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1331\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> ii. If the revised estimated tax is less than the original installment amount <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1331\" class=\"elementor-element elementor-element-18d912e e-con-full e-flex e-con e-child\" data-id=\"18d912e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c7b3f4 elementor-widget elementor-widget-text-editor\" data-id=\"4c7b3f4\" 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 revised estimated tax is less than the original installment amount, installment payments for the following months should be stopped.<\/p><p>example:<\/p><div class=\"table-wrapper\"><table class=\"custom-table compact-table\"><tbody><tr><td style=\"vertical-align: middle;\">Basis Period<\/td><td style=\"vertical-align: middle;\">01.04.2023 \u2013 31.03.2024<\/td><\/tr><tr><td style=\"vertical-align: middle;\">CP204 Submission Deadline Date<\/td><td style=\"vertical-align: middle;\">01.03.2023<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Original Estimated Amount in the Basis Period<\/td><td style=\"vertical-align: middle;\">RM360,000<br \/><br \/>(RM30,000 monthly)<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Revised Estimated Amount in the 9th Month (Effective Starting from the 8th Installment)<\/td><td style=\"vertical-align: middle;\">RM200,000<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Monthly Installment Calculation for the Remaining 8th to 12th Installments<\/td><td style=\"vertical-align: middle;\">= (RM200,000 \u2013 RM210,000) \/ 5<br \/><br \/>= None<\/td><\/tr><\/tbody><\/table><\/div><p><strong>Installment Schedule After Amendment<\/strong><\/p><div class=\"table-wrapper\"><table class=\"custom-table compact-table\"><thead><tr><th style=\"text-align: center;\">No. of Installments<\/th><th style=\"text-align: center;\">Due Date<\/th><th style=\"text-align: center;\">Original Amount (RM)<\/th><th style=\"text-align: center;\">Revised Amount (RM)<\/th><\/tr><\/thead><tbody><tr><td style=\"text-align: center;\">1<\/td><td style=\"text-align: center;\">15.05.2023<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">2<\/td><td style=\"text-align: center;\">15.06.2023<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">3<\/td><td style=\"text-align: center;\">15.07.2023<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">4<\/td><td style=\"text-align: center;\">15.08.2023<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">5<\/td><td style=\"text-align: center;\">15.09.2023<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">6<\/td><td style=\"text-align: center;\">15.10.2023<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">7<\/td><td style=\"text-align: center;\">15.11.2023<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">30,000.00<\/td><\/tr><tr><td style=\"text-align: center;\">8<\/td><td style=\"text-align: center;\">15.12.2023<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">0.00<\/td><\/tr><tr><td style=\"text-align: center;\">9<\/td><td style=\"text-align: center;\">15.01.2024<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">0.00<\/td><\/tr><tr><td style=\"text-align: center;\">10<\/td><td style=\"text-align: center;\">15.02.2024<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">0.00<\/td><\/tr><tr><td style=\"text-align: center;\">11<\/td><td style=\"text-align: center;\">15.03.2024<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">0.00<\/td><\/tr><tr><td style=\"text-align: center;\">12<\/td><td style=\"text-align: center;\">15.04.2024<\/td><td style=\"text-align: center;\">30,000.00<\/td><td style=\"text-align: center;\">0.00<\/td><\/tr><tr><td style=\"font-weight: bold; text-align: center;\" colspan=\"2\">Total<\/td><td style=\"font-weight: bold; text-align: center;\">360,000.00<\/td><td style=\"font-weight: bold; text-align: center;\">210,000.00<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Anggaran Cukai Pengemukaan Anggaran Cukai Yang Kena Dibayar Di Bawah Seksyen 107C Akta Cukai Pendapatan 1967 (ACP) Pembayar cukai kategori syarikat, perkongsian liabiliti terhad (PLT), badan amanah dan koperasi dikehendaki untuk mengemukakan Borang Anggaran Cukai Yang Kena Dibayar (Borang CP204) pada setiap tahun taksiran dan membayar anggaran cukai tersebut mengikut jadual yang ditetapkan. Pengemukaan Borang [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":20660,"menu_order":21,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-20706","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Anggaran Cukai Pengemukaan Anggaran Cukai Yang Kena Dibayar Di Bawah Seksyen 107C Akta Cukai Pendapatan 1967 (ACP) Pembayar cukai kategori syarikat, perkongsian liabiliti terhad (PLT), badan amanah dan koperasi dikehendaki untuk mengemukakan Borang Anggaran Cukai Yang Kena Dibayar (Borang CP204) pada setiap tahun taksiran dan membayar anggaran cukai tersebut mengikut jadual yang ditetapkan. Pengemukaan Borang [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/portal-editor.hasil.gov.my\/syarikat\/anggaran-cukai\/\" \/>\n<meta property=\"og:site_name\" content=\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HASiLMalaysia\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-26T08:05:46+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@HASiLMalaysia\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/anggaran-cukai\\\/\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/anggaran-cukai\\\/\",\"name\":\"Lembaga Hasil Dalam Negeri Malaysia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\"},\"datePublished\":\"2026-05-18T14:05:42+00:00\",\"dateModified\":\"2026-06-26T08:05:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/anggaran-cukai\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/anggaran-cukai\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/anggaran-cukai\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Syarikat\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Anggaran Cukai\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"contentUrl\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"width\":250,\"height\":177,\"caption\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\"},\"image\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/HASiLMalaysia\",\"https:\\\/\\\/x.com\\\/HASiLMalaysia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Inland Revenue Board of Malaysia","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_GB","og_type":"article","og_title":"Lembaga Hasil Dalam Negeri Malaysia","og_description":"Anggaran Cukai Pengemukaan Anggaran Cukai Yang Kena Dibayar Di Bawah Seksyen 107C Akta Cukai Pendapatan 1967 (ACP) Pembayar cukai kategori syarikat, perkongsian liabiliti terhad (PLT), badan amanah dan koperasi dikehendaki untuk mengemukakan Borang Anggaran Cukai Yang Kena Dibayar (Borang CP204) pada setiap tahun taksiran dan membayar anggaran cukai tersebut mengikut jadual yang ditetapkan. Pengemukaan Borang [&hellip;]","og_url":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/anggaran-cukai\/","og_site_name":"LEMBAGA HASiL DALAM NEGERI MALAYSIA","article_publisher":"https:\/\/www.facebook.com\/HASiLMalaysia","article_modified_time":"2026-06-26T08:05:46+00:00","twitter_card":"summary_large_image","twitter_site":"@HASiLMalaysia","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/anggaran-cukai\/","url":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/anggaran-cukai\/","name":"Inland Revenue Board of Malaysia","isPartOf":{"@id":"https:\/\/portal-editor.hasil.gov.my\/#website"},"datePublished":"2026-05-18T14:05:42+00:00","dateModified":"2026-06-26T08:05:46+00:00","breadcrumb":{"@id":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/anggaran-cukai\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/portal-editor.hasil.gov.my\/syarikat\/anggaran-cukai\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/anggaran-cukai\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/portal-editor.hasil.gov.my\/"},{"@type":"ListItem","position":2,"name":"Syarikat","item":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/"},{"@type":"ListItem","position":3,"name":"Anggaran Cukai"}]},{"@type":"WebSite","@id":"https:\/\/portal-editor.hasil.gov.my\/#website","url":"https:\/\/portal-editor.hasil.gov.my\/","name":"LEMBAGA HASiL DALAM NEGERI MALAYSIA","description":"","publisher":{"@id":"https:\/\/portal-editor.hasil.gov.my\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/portal-editor.hasil.gov.my\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/portal-editor.hasil.gov.my\/#organization","name":"LEMBAGA HASiL DALAM NEGERI MALAYSIA","url":"https:\/\/portal-editor.hasil.gov.my\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/portal-editor.hasil.gov.my\/#\/schema\/logo\/image\/","url":"https:\/\/www.hasil.gov.my\/wp-content\/uploads\/2026\/04\/logo-baru-250.png","contentUrl":"https:\/\/www.hasil.gov.my\/wp-content\/uploads\/2026\/04\/logo-baru-250.png","width":250,"height":177,"caption":"LEMBAGA HASiL DALAM NEGERI MALAYSIA"},"image":{"@id":"https:\/\/portal-editor.hasil.gov.my\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/HASiLMalaysia","https:\/\/x.com\/HASiLMalaysia"]}]}},"_links":{"self":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/20706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/comments?post=20706"}],"version-history":[{"count":25,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/20706\/revisions"}],"predecessor-version":[{"id":45858,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/20706\/revisions\/45858"}],"up":[{"embeddable":true,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/20660"}],"wp:attachment":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/media?parent=20706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}