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ABC estimates its tax payable for the purpose of filing form CP204 at RM40,000 and later they raise the revised estimation to RM 50,000 in 9th month. The actual tax liability found to be RM90,000. a. calculate if any penalty imposed to ABC. b. ABC require to pay the final instalment of RM10,000 in 30 May 2018 as due to the new junior clerk, and following the month of August. ABC only settle it