The company estimated its tax payable (CP 204) for the year of assessment 2019 to be RM360,000. The original estimate submitted to the IRB was subsequently revised (CP 204A) to RM465,000 in the 6^th month after paid the 5^th instalment. The deemed assessment (Return Form C) for YA 2019 filed with the IRB is RM750,000. The amount of revised estimate tax payable for the year of assessment 2018 was RM370,000.