What Is CP204 And CP204A?
马来西亚预报税
CP204 is a form for submission of estimated tax payable. Trust bodies, cooperative and Limited Liability Partners (LLP) are required to submit the CP204 form via e-Filing starting from year 2019.
The adjustment form for CP204 is called the CP204A form. This form is used to amend or revise the amount of the estimated tax payable declared in CP204.
CP204 是一份供提交预估应缴税款的表格。信托机构、合作伙伴和有限责任 合伙人(LLP)需要从 2019 年开始通过电子文件提交CP204 表格。
CP204 的调整表称为 CP204A 表。此表格用于修订或修订 CP204 申报的估 计应纳税额。
Who Should Submit CP204 Payment?
Every company is required to determine and submit in a prescribed form (Form CP204) an estimate of its tax payable for a year of assessment, 30 days before the beginning of the basis period.
每间公司须在评税基期开始前 30 天，以订明表格(表格 CP204)确定及提交 其每一课税年度应缴税款的估计数字。
WHEN SHOULD I SUBMIT OF CP204?
Submission of CP204 must be 30 days before the start of the basis period for the year of assessment. For example, if a company ‘s basis period is from 01.01.2021 – 31.12.2021, the submission of the CP204 will be on November 2020.
CP204 必须在课税年度评税基期开始前 30 天提交。例如，如果公司的评税 基期为2021年1月1日至2021年12月31日，则CP204的提交日期为2020 年11月。
HOW TO DETERMINE THE AMOUNT OF TAX ESTIMATE?
The minimum amount of tax estimate shall not be less than 85% of the amount of the tax estimate amount/ amended tax estimate amount for the previous year of assessment.
Companies, trust bodies, cooperative and LLPs can determine the tax payable by assessing the company’s estimated profit.
预估税款的最低金额不得少于上一个课税年度的预估税款金额/经修订的预估 税款金额的 85%。 公司、信托机构、合作社和有限责任公司可以通过评估公司的估计利润来确定应纳税额。
HOW TO DO REVISION FOR CP204?
The company need to submit Form CP204A for the amendment the tax estimate amount. The period of tax estimate amendment is on the 6th or 9th month of the basis period for a year of assessment.
公司需要提交 CP204A 表格修改预估税额。
HOW IS THE AMENDED INSTALMENT AMOUNT DETERMINED?
The balance of the tax instalment payable, is determined using these methods:
· If the amendment amount exceeds the amount of instalments that have to be paid, the balance must be paid in instalments according to the remaining number of instalment available.
· If the amended amount is less than the amount of instalment that should have been paid, then the termination of instalment payment for the following months can be done.
应缴分期税款的余额，以下列方法厘定:
· 如果修改金额超过必须支付的分期金额，余额必须按剩余的分期数量分期
支付。
· 如果修改后的金额低于应支付的分期付款金额，则可以终止后续几个月的 分期付款。
WHAT HAPPENS FOR NON-SUBMISSION / LATE PAYMENT OF CP204 / UNDERESTIMATION OF TAX ESTIMATE?
· Tax payer who fails to submit CP204 will be penalized with a fine of RM 200 – RM 2000 or face imprisonment for a term no longer than 6 months, or both.
· Tax payers who are late in making the payment for CP204 will be penalized by having a 10% penalty imposed on their balance of unpaid tax.
· If the tax payable exceeded the estimation by 30%, the difference of the estimation will be charged with a 10% penalty.
未能提交 CP204 的纳税人将被处以 200 - 2000 令吉的罚款，或面临 6 个月以下 的监禁，或两者兼有。
•逾期缴纳 CP204 税的纳税人将被处以未缴税款余额的 10%的罚款。 •如果应纳税额超过估计的 30%，估计的差额将被收取 10%的罚款。
How To Pay CP204?
Online FPX Service
The e-payment portal at IRBM website enables taxpayer to pay income tax through FPX gateway. User need to register for internet banking service with any commercial banks listed as FPX associate.
Payment can be made online at IRBM website by clicking ‘Perkhidmatan ezHasil’ > ‘ByrHASiL’
在线 FPX 服务
税务局网站上的电子支付门户使纳税人可以通过 FPX 网关缴纳所得税。用 户需要在任何被列为 FPX 关联的商业银行注册网上银行服务。
可在 IRBM 网站点击“Perkhidmatan ezHasil”>“ByrHASiL”进行网上付款。
Credit Card / Debit Card
Taxpayer can pay Income online using credit or debit card at ByrHasil portal. All VISA, Mastercard, American Express credit cards and debit cards issued in Malaysia can be used for tax payment.
The type of tax payments that can be paid using credit and debit cards at IRBM Payment Counters and the payment codes are as listed here.
信用卡/借记卡
纳税人可以在 ByrHasil 门户网站使用信用卡或借记卡在线支付收入。所有在 马来西亚发行的 VISA、万事达卡、美国运通信用卡和借记卡均可用于纳税。
可以在 IRBM 付款柜台使用信用卡和借记卡支付的税款类型和付款代码如下所示。 Payment by Post / Courier
Effective from 1st January 2021, IRBM no longer accept income tax payments using cheque sent by post or courier. The shift in policy intend to increase the usage of e-payment method provided by the IRBM and to eliminate bounced or dishonoured cheque.
以邮政/速递付款 自 2021 年 1 月 1 日起，税务局不再接受以邮寄或快递的支票方式缴纳所得 税。这一政策的转变旨在增加IRBM 提供的电子支付方式的使用，并消除被拒付 或拒付的支票。
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