CP500: Who Gets It, Schedule and CP502

LHDN estimates the instalment amount and sends it on a CP500 notice at the beginning of each year. HASiL, advance tax payment

The taxpayer must pay the date and the amount stated in that CP500 notice. HASiL, advance tax payment

Taxpayers with income other than employment, such as business, rental and royalties, pay these instalments. HASiL, advance tax payment

The instalments are every two months, up to six times, starting in March each year. HASiL, advance tax payment

If a CP500 has not arrived by the end of February, or you want a copy of the schedule, get it through MyTAX or the HASiL Contact Centre on 03-89111000. HASiL, advance tax payment

If you do not agree with the CP500 amount, you may revise the instalment on Form CP502. HASiL, CP502 notes

CP502 is the application to revise the instalment amount under subsection 107B(2) of the Income Tax Act 1967. HASiL, Form CP502 (Pin.2/2026)

The first application to revise a CP500 may be submitted not later than 30 June or 31 October, and the second not later than 31 October, of each calendar year. HASiL, advance tax payment

On the YA 2026 CP502 notes, the first revision must be in by 30 June 2026 or 31 October 2026, and the second by 31 October 2026. An application after that date is not considered. HASiL, CP502 notes

If CP502 is submitted in a given month, the revised instalment starts with the next instalment. HASiL, CP502 notes

The revised instalment is the revised total divided by the number of instalments still to come. Any sen is added to the final instalment. HASiL then issues a revised notice, CP503X. HASiL, CP502 notes

Under subsection 107B(4), the CP502 notes say a 10% increase is charged when the difference between tax payable (CKD) and the revised instalment total (AP) exceeds 30% of the tax payable: [(CKD – AP) - (30% x CKD)] x 10%. HASiL, CP502 notes

HASiL's penalties page, under estimated income tax for business income, lists a 10% penalty on the outstanding instalment when it is paid more than 30 days after the set date (section 107B(3)). HASiL, penalties

The same table lists section 107B(4): when actual tax is 30% higher than the revised estimate, a 10% increase on the difference between the balance of actual tax and the estimate that was made. The CP502 notes give the exact test: the increase applies only to the part of the shortfall above 30% of tax payable. HASiL, penalties HASiL, CP502 notes