As the initial estimate of tax payable CP204 for YA 2022 andor YA 2023 should have already been. If the IRB does indeed use the 6 th or 9 th month estimate to calculate the underestimation penalties.
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FAQs on the revision of estimate of tax payable in the 11th month of the basis period and the deferment of CP204 and CP500 payments.
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