How and when can I revise my CP204 tax estimate (CP204A)?
A company can revise its CP204 estimate in the 6th, 9th and 11th month of its basis period, in any or all of the three. The latest revision is the one used to test the 30% under-estimation penalty. The new instalment starts from the 5th or 6th, 8th or 9th, or 11th instalment respectively.
A revision (Form CP204A) lets a company correct its estimate as the year unfolds.
Revision windows (s.107C(7)): the 6th, 9th and 11th month of the basis period, in any or all of the three. LHDN's CP204 page confirms the 11th-month window.
When the revised instalment starts (LHDN):
- 6th-month revision: from the 5th or 6th instalment.
- 9th-month revision: from the 8th or 9th instalment.
- 11th-month revision: from the 11th instalment.
How the new instalment is worked out. The revised estimate less the instalments already paid is spread over the remaining instalments. LHDN's example: an original estimate of RM120,000 (RM10,000 a month) revised to RM260,000 in month 6, effective from the 6th instalment, gives (RM260,000 - RM50,000) / 7 = RM30,000 a month. If the revised estimate is lower than what has already been paid, the remaining instalments stop.
Which revision counts. For the under-estimation penalty, the "revised estimate" is the latest one: the 11th-month revision if made, otherwise the 9th, otherwise the 6th (s.107C(12)).
When to revise
- Profit clearly above plan: revise upward in time to avoid the penalty.
- Profit below plan: revise downward to ease cash flow, with a defensible figure.
Keep a working paper for the new number, because the estimate may be examined on audit.
Legal basis
- Income Tax Act 1967, s.107C(7)
- Income Tax Act 1967, s.107C(12)
Sources
Applies to YA 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
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