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Sport Exercise Sdn. Bhd. (SESB) commenced business on 1 July 2016 as a trading business selling fitness and sport equipment. It closes its accounts to 31 December annually. SESB has filed CP204 for the year of assessment (YA) 2020 amounting to RM318,000 on 1 November 2019. There is no revision on the tax estimate for the current year till SESB computed its income tax payable for RM420,000 for YA 2020.
Required:
Problem i) Determine whether the submission date for CP204 is appropriate or not. Justify your answer.
Problem ii) Identify the installment amounts and the due date for all installment payments.
Problem iii) Calculate the outstanding amounts to be paid by SESB to the Inland Revenue Board and determine the due date to pay the outstanding balance.
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