昨天我们谈论 - 六个月 延期 还所得税的 CP204 CP500 如果我不想延期怎么办？我想维持目前的税收分期付款? What if I don’t want the deferment? I want to maintain the current tax instalment scheme. Full story in our blog https://lnkd.in/g6-3NZG7 퐕퐢퐬퐢퐭 퐮퐬 Wisma 퐊퐓퐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 퐓퐇퐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 퐊퐓퐏 (퐀퐮퐝퐢퐭,퐓퐚퐱, 퐀퐝퐯퐢퐬퐨퐫퐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 퐓퐇퐊 (퐒퐞퐜퐫퐞퐭퐚퐫퐢퐚퐥, 퐀퐜퐜퐨퐮퐧퐭/퐏퐚퐲퐫퐨퐥퐥, 퐀퐝퐯퐢퐬퐨퐫퐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

1. 六个月 延期 还所得税的
CP204 CP500
The Postponement of
Estimated Tax Payable (CP204) and
Instalment Payment Scheme (CP500)
AskKtpTax
AskThkTax
07/12/21

2. 如果我不想延期怎么办？
我想维持目前的税收分期付款?
What if I don’t want the deferment?
I want to maintain the current tax
instalment scheme.
AskKtpTax
AskThkTax
07/12/21

3. 不需要通知 IRB，
因为合格的纳税人允许根据现有的
CP 204 或 CP 500来付款
IRB is not required to be notified as
qualified taxpayers are allowed to follow
the original CP 204 or CP 500
AskKtpTax
AskThkTax
07/12/21

4. 在延期间所支付的CP204/CP500
只可对应该月份需缴的分期付款…
Any tax instalments paid during the
deferment period will be treated as
payments towards the tax instalments for
those respective months …
AskKtpTax
AskThkTax
07/12/21

5. 不可以将在延期间支付的款项当作
之后月份的分期付款
… and will not be allowed to be carried
forward for settlement of tax instalments
after the deferment period
AskKtpTax
AskThkTax
07/12/21

6. 所得税的延期条款也可适用于在第
6/9以及特别的第11个月所修订的
税款估算 （视现有条件而定）
No changes to existing eligibility to revise
tax estimates in the 6th or the 9th month
and the special 11th month revision
(subject to existing conditions)
AskKtpTax
AskThkTax
07/12/21

7. 在延期间所延迟缴付的款项将不被
征收罚款
The increase in taxes for late payment of
instalments will not be imposed for instalments
deferred during the deferment period
AskKtpTax
AskThkTax
07/12/21

8. 有关延期的常见问题（FAQ）
可以通过以下的链接查询
Frequently asked questions (FAQ) on the
postponement could be accessed via the link
https://phl.hasil.gov.my/pdf/pdfam/SOALAN_LA
ZIM_PINDAAN_BAJET_2022_CP204.pdf
AskKtpTax
AskThkTax
07/12/21