What is CP204 and when must I file it?
CP204 is your company's estimate of tax payable for a year of assessment, due 30 days before the basis period begins, with monthly instalments following. New SMEs are exempt from filing estimates for their first two years of assessment. Estimates can be revised in the sixth and ninth months via CP204A.
Statutory figures: Income Tax Act 1967 LHDN CP204 guidelines
Also asked as: CP204 tax estimate; CP204A revision; anggaran cukai syarikat; tax estimate deadline malaysia.
Under-estimating carries a penalty where actual tax exceeds the estimate by more than the permitted margin — which is why the revision windows exist and why your accountant should use them in a year that outperforms.
Key facts
- Due 30 days before basis period; monthly instalments
- New SMEs exempt first 2 YAs
- Revisions via CP204A in months 6 and 9; under-estimation penalty applies