PUTRAJAYA: The Instalment Payment Notice (CP500) issued to taxpayers in December 2025 is based on information reported in the Income Tax Return Form (ITRF) submitted to the Inland Revenue Board (LHDN).
In a statement on Wednesday (Dec 31), LHDN said CP500 is issued only if taxpayers report income from both employment and non-employment sources in accordance with Section 107B of the Income Tax Act 1967.
