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Tax Digest 4/2022 - Deferment of CP204 payment & Instalment Payment Scheme (CP500)

We wish to bring to your attention that IRB has granted for deferment of monthly instalments that benefits SME Companies and Individuals with business income as long the Company fulfils the below two (2) criterias:


1. Paid-up capital in respect of ordinary shares is not more than RM2.5 million at the beginning of the basis period; and

2. The gross business income is RM50 million and below.

Deferment CP204
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