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 yesterday, 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.
It added that the board has received complaints and feedback from taxpayers who received CP500 despite having only employment income.
“Based on further review, LHDN found that the taxpayers concerned had made inaccurate reporting in their ITRF.
“Part of the employment income was reported as income from dividends, interest, rent, royalties, pensions, annuities and any other gains or profits.”
For individual taxpayers who have only employment income but have received CP500, LHDN said they may submit the Application Form for Amendment of Instalment Payments (CP502).
The form must be submitted together with Form EA/EC (statement of remuneration from employment) to the CP500 help desk via e-mail at mejabantuanCP500@hasil.gov.my.
