{"id":8414,"date":"2026-05-05T16:26:47","date_gmt":"2026-05-05T08:26:47","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=8414"},"modified":"2026-06-25T15:22:56","modified_gmt":"2026-06-25T07:22:56","slug":"baki-cukai-kena-bayar","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/","title":{"rendered":"Balance of Tax Payment"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"8414\" class=\"elementor elementor-8414\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac84e5d e-flex e-con-boxed e-con e-parent\" data-id=\"2ac84e5d\" 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-3a8ee968 e-con-full e-flex e-con e-child\" data-id=\"3a8ee968\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f3f3012 elementor-widget elementor-widget-template\" data-id=\"2f3f3012\" 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=\"3402\" class=\"elementor elementor-3402\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-617d360 e-flex e-con-boxed e-con e-parent\" data-id=\"617d360\" 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-dac6cd2 elementor-widget elementor-widget-heading\" data-id=\"dac6cd2\" 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\">Individual<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b5913c 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=\"9b5913c\" 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-1-9b5913c\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3435\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pengenalan-cukai-pendapatan-individu\/\" class=\"elementor-item\">Introduction Individual Income Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pendaftaran\/\" class=\"elementor-item\">Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8207\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/taraf-mastautin\/\" class=\"elementor-item\">Residence Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8274\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/lapor-pendapatan\/\" class=\"elementor-item\">Income Declaration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8356\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pelepasan-cukai\/\" class=\"elementor-item\">Tax Relief<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8357\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rebat\/\" class=\"elementor-item\">Rebates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/derma-hadiah\/\" class=\"elementor-item\">Donations \/ Gifts<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8353\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kadar-cukai\/\" class=\"elementor-item\">Tax Rate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-8453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/\" class=\"elementor-item\">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-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/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-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\">Balance of Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/cukai-terlebih-bayar\/\" class=\"elementor-sub-item\">Tax Refund<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kenaikan-cukai-lewat-bayar\/\" class=\"elementor-sub-item\">Penalty on Late Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8449\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/bayaran-pendahuluan-anggaran-cukai\/\" class=\"elementor-sub-item\">Tax Estimation Advance Payment<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16456\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pindaan-taksiran\/\" class=\"elementor-item\">Amended Assessment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-16455\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\">Review and Update<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/penamatan-perkhidmatan\/\" class=\"elementor-item\">Termination of Service \/ Employment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kesalahan\/\" class=\"elementor-item\">Offences<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/sekatan-perjalanan\/\" class=\"elementor-item\">Stoppage Order<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/soalan-lazim-individu\/\" class=\"elementor-item\">Frequently Asked Question (Individual)<\/a><\/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-2-9b5913c\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3435\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pengenalan-cukai-pendapatan-individu\/\" class=\"elementor-item\" tabindex=\"-1\">Introduction Individual Income Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pendaftaran\/\" class=\"elementor-item\" tabindex=\"-1\">Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8207\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/taraf-mastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Residence Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8274\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/lapor-pendapatan\/\" class=\"elementor-item\" tabindex=\"-1\">Income Declaration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8356\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pelepasan-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Relief<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8357\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rebat\/\" class=\"elementor-item\" tabindex=\"-1\">Rebates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/derma-hadiah\/\" class=\"elementor-item\" tabindex=\"-1\">Donations \/ Gifts<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8353\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kadar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Rate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-8453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/\" class=\"elementor-item\" tabindex=\"-1\">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-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/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-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Balance of Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/cukai-terlebih-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Refund<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kenaikan-cukai-lewat-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Penalty on Late Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8449\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/bayaran-pendahuluan-anggaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Estimation Advance Payment<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16456\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pindaan-taksiran\/\" class=\"elementor-item\" tabindex=\"-1\">Amended Assessment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-16455\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\" tabindex=\"-1\">Review and Update<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/penamatan-perkhidmatan\/\" class=\"elementor-item\" tabindex=\"-1\">Termination of Service \/ Employment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kesalahan\/\" class=\"elementor-item\" tabindex=\"-1\">Offences<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/sekatan-perjalanan\/\" class=\"elementor-item\" tabindex=\"-1\">Stoppage Order<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/soalan-lazim-individu\/\" class=\"elementor-item\" tabindex=\"-1\">Frequently Asked Question (Individual)<\/a><\/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-2ef4dd1a e-con-full e-flex e-con e-child\" data-id=\"2ef4dd1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22fb93f4 elementor-widget elementor-widget-heading\" data-id=\"22fb93f4\" 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\">Balance of Tax Payment<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b21943f e-con-full e-flex e-con e-child\" data-id=\"4b21943f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65b101c8 elementor-widget elementor-widget-text-editor\" data-id=\"65b101c8\" 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>Balance of Tax Payment<\/h5><ol><li><strong>Taxpayers with no business income<\/strong><br \/>A comparison must be made between the total Monthly Tax Deduction (MTD) that has been deducted and the actual tax payable. If the amount of MTD deducted from the salary is insufficient, the difference amount (i.e. the difference between the total MTD deducted and the tax payable) must be paid to IRBM no later than the following year after the year of assessment, as follows.<ul><li>30 April if the Tax Return Form is submitted manually (paper form).<\/li><li>15 May if the Tax Return Form is submitted through e-Filing<\/li><\/ul><\/li><li><strong>Taxpayers with business income<\/strong><br \/>For taxpayers who have business income, an assessment must be made between the CP500 instalment payments and the actual tax payable. If the amount of CP500 instalments is insufficient, the difference amount (i.e. the difference between the total CP500 paid and the tax payable) must be paid to Lembaga Hasil Dalam Negeri Malaysia no later than the following year after the year of assessment, as follows:<ul><li>30 June if the Tax Return Form is submitted manually (paper form).<\/li><li>15 July if the Tax Return Form is submitted through e-Filing<\/li><\/ul><\/li><\/ol><h5>Monthly Instalment<\/h5><p>If an individual fails to pay the full tax payable for that period, the balance of tax to be paid can be reduced by monthly instalment. The procedure is by providing an appeal letter to collection unit of HASiL Office that handles his tax file before April 30th or June 30th of that relevant year. Be reminded that even the appeal for instalment was approved, late payment penalty will still be imposed<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ca750d e-con-full e-flex e-con e-child\" data-id=\"4ca750d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8efb3a elementor-widget elementor-widget-html\" data-id=\"d8efb3a\" 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\" style=\"color: #6c5ce7; font-weight: 600; text-decoration: none; font-size: 14px;\">\r\n        Expand All <i class=\"fas fa-chevron-down\"><\/i>\r\n    <\/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        \/\/ \u6293\u53d6\u5f53\u524d\u9875\u9762\u6240\u6709\u7684 Nested Accordion Items\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            \/\/ \u7ed9\u6240\u6709 details \u52a0\u4e0a open \u5c5e\u6027\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            \/\/ \u79fb\u9664\u6240\u6709 details \u7684 open \u5c5e\u6027\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-48fe2f6 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"48fe2f6\" 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-7650\" 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-7650\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Instalment through CP38 <\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-7650\" class=\"elementor-element elementor-element-0a6017e e-con-full e-flex e-con e-child\" data-id=\"0a6017e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b430642 elementor-widget elementor-widget-text-editor\" data-id=\"b430642\" 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>Taxpayers may apply to settle their tax arrears through monthly salary deductions. This CP38 form regulation requires employers to make additional deductions in monthly installments from taxpayers \u2018salaries (other than monthly tax deductions) against taxpayers\u2019 income tax arrears. Employees who receive this CP38 instruction are also subject to MTD, hence they will have two (2) simultaneous salary deductions according to the period specified in the instruction.<\/p><p>The deadline for CP38 and MTD payments instruction is on or before the 15th of the following month.<\/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\t<details id=\"e-n-accordion-item-7651\" 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-7651\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Instalment through CP500 <\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-7651\" class=\"elementor-element elementor-element-ca3b33b e-con-full e-flex e-con e-child\" data-id=\"ca3b33b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20bbb40 elementor-widget elementor-widget-text-editor\" data-id=\"20bbb40\" 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>Taxpayers with businesses and have tax arrears may also apply for tax instalment, by referring to the branches that handle their tax files.<\/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-8ba8386 elementor-widget elementor-widget-text-editor\" data-id=\"8ba8386\" 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>List of Documents for Instalment Application to settle Arrears<\/h5><p>Taxpayers are required to provide an instalment appeal letter along with relevant supporting documents such as income statement, bank statement, estimated monthly expenses and others. Taxpayers are advised to refer to HASiL Office that handles their tax files for further information.<\/p><h5>Tax Payment for Joint Assessment<\/h5><p>If the income of a married couple has been assessed jointly in the name of one of the spouses, then the party concerned is responsible for the payment of tax. However, in certain circumstances, the tax payable on the income of the wife or husband may be collected from one of them according to the ratio of their respective total income.<\/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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Baki Cukai Kena Bayar Bayaran Baki Cukai Pembayar cukai yang tidak menjalankan perniagaanPerbandingan hendaklah dibuat antara jumlah Potongan Cukai Bulanan (PCB) yang telah dipotong dan cukai yang sepatutnya dibayar. Jika amaun PCB yang dipotong dari gaji tidak mencukupi, maka amaun perbezaan (iaitu antara jumlah PCB telah dipotong dengan cukai kena dibayar) hendaklah dibayar kepada LHDNM [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":8359,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-8414","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=\"Baki Cukai Kena Bayar Bayaran Baki Cukai Pembayar cukai yang tidak menjalankan perniagaanPerbandingan hendaklah dibuat antara jumlah Potongan Cukai Bulanan (PCB) yang telah dipotong dan cukai yang sepatutnya dibayar. Jika amaun PCB yang dipotong dari gaji tidak mencukupi, maka amaun perbezaan (iaitu antara jumlah PCB telah dipotong dengan cukai kena dibayar) hendaklah dibayar kepada LHDNM [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/portal-editor.hasil.gov.my\/individu\/bayaran\/baki-cukai-kena-bayar\/\" \/>\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=\"2026-06-25T07:22:56+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\\\/individu\\\/bayaran\\\/baki-cukai-kena-bayar\\\/\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/bayaran\\\/baki-cukai-kena-bayar\\\/\",\"name\":\"Lembaga Hasil Dalam Negeri Malaysia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\"},\"datePublished\":\"2026-05-05T08:26:47+00:00\",\"dateModified\":\"2026-06-25T07:22:56+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/bayaran\\\/baki-cukai-kena-bayar\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/bayaran\\\/baki-cukai-kena-bayar\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/bayaran\\\/baki-cukai-kena-bayar\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Individu\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Bayaran\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/bayaran\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Baki Cukai Kena Bayar\"}]},{\"@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":"Baki Cukai Kena Bayar Bayaran Baki Cukai Pembayar cukai yang tidak menjalankan perniagaanPerbandingan hendaklah dibuat antara jumlah Potongan Cukai Bulanan (PCB) yang telah dipotong dan cukai yang sepatutnya dibayar. 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