What is CP204 and when must I file it?
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.
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