# What is CP204 and when must I file it? — Robo Company Secretary
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## What is CP204 and when must I file it?

Last updated: 14 October 2026 Answer from Robo Company Secretary How we write answers

CP204 estimates company tax payable. Existing businesses generally file at least 30 days before the basis period starts. New businesses follow separate commencement rules; qualifying relief must be checked. CP204A revisions are available in months 6, 9 and 11. Monthly instalments and under-estimation consequences make timely review important.

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Sources: LHDN CP204 guidelines

Also asked as: CP204 tax estimate; CP204A revision; anggaran cukai syarikat; tax estimate deadline malaysia.

For a new business with a first basis period of at least six months, the general submission deadline is within three months of commencement. Ask your tax agent whether a statutory exemption applies. The usual minimum estimate is 85% of the preceding year's revised estimate, or original estimate if unrevised.

### Key facts

- Existing business: at least 30 days before basis period
- New-business deadlines and exemptions require checking
- CP204A: months 6, 9 and 11

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