The Inland Revenue Board of Malaysia (LHDNM) has updated the Frequently Asked Questions (FAQs) on Deferment of CP204 & CP500 Payments from 1 April 2021 to 31 December 2021 under ‘Program Strategik Memperkasa Rakyat dan Ekonomi’ (PEMERKASA) on 28 June 2021.  It supersedes the FAQs dated 9 June 2021.

The updates are as follows:

•  Question 14

Can a taxpayer with a business code other than those stated in the answer to Question No. 3 appeal for deferment of CP204 payment for April 2021 to December 2021? (Note: The business codes stated in the answer to Question No. 3 are in relation to tourism, cinema and spa businesses)

Taxpayers with business codes other than those stated in the answer to Question No. 3 whose business is affected can submit an appeal application for deferment of CP204 payment to IRBM together with relevant supporting documents. Appeal applications can be submitted by email to cp204pemerkasa@hasil.gov.my. Applications will be considered based on the merits of the case.

•  Question 15

Can a taxpayer with a business code other than those stated in the answer to Question No. 3 appeal for deferment of CP500 payment for May, July, September and November 2021?

Taxpayers with business codes other than those stated in the answer Question No. 3 whose business is affected can submit an appeal application for deferment of CP500 payment together with supporting documents to the IRBM branch that handles the file or by e-mail to cp500pemerkasa@hasil.gov.my. Applications will be considered based on the merits of the case.