LHDN allows automatic deferment of tax payment for CP204, CP500 and other selected industries

The list of Malaysia Standard Industrial Classification (MSIC) codes for business activities that are eligible for this deferment of payment.

KUCHING, June 10: The government has introduced an initiative to allow the deferment of tax payment for advance estimate of tax (CP204) and CP500 installments automatically for the period of April 1 until Dec 31, 2021, to revitalise the tourism and retails sector.

The Inland Revenue Board (LHDN) in a press statement today said the deferment is applicable for taxpayers operating tourism related activities such as travel agents, hotel operators, airlines operators, as well as selected industries such cinema and spas.

According to LHDN, an official email notification through the @hasil.gov.my domain email will be sent to eligible taxpayers based on the latest information from the income tax return forms (BNCP) received by LHDN.


LHDN also has listed the business activities that are eligible for this deferment of payment using the Malaysia Standard Industrial Classification (MSIC) codes.

Taxpayers who are operating based on the MSIC code but did not receive the notification can appeal through by emailing to cp204pemerkasa@hasil.gov.my or cp500pemerkasa@hasil.gov.my.

LHDN also has provided a Frequently Asked Questions (FAQ) related to the deferment of payment for CP204 and CP500 at http://phl.hasil.gov.my/pdf/pdfam/SOALAN_LAZIM_PEMERKASA_1.pdf (Bahasa version) and http://phl.hasil.gov.my/pdf/pdfam/SOALAN_LAZIM_PEMERKASA_2.pdf (English version).

For further inquiry, contact LHDN through the Hasil Recovery Call Center at 03-8751 1000. — DayakDaily