Payment of Actual Tax

 Section 103 of Income Tax Act 1967

Upon determining the actual tax payable for a year of assessment, the balance of tax i.e. the actual tax payable less the deductions/instalment payments, if any, must be paid within four (4) months after the basis period for a year of assessment i.e. by 30 April of the following year. 

Where any tax due and payable has not been paid by the due date, the tax unpaid upon the expiration of that date shall, without any further notice being served, be increased by a sum equal to ten per cent (10%) of the tax unpaid.  Any balance remaining unpaid upon the expiration of sixty (60) days from the due date shall, without any further notice being served, be further increased by a sum equal to five per cent (5%) of the balance unpaid.

However, for assessments made under Section 90(3), 91, 92 or 96A, or assessments increased under Section 101(2) of the Income Tax Act 1967, where any tax due and payable has not been paid within thirty (30) days after the service of the notice, the tax unpaid upon the expiration of that period shall, without any further notice being served, be increased by a sum equal to ten per cent (10%) of the tax unpaid.  Any balance remaining unpaid upon the expiration of sixty (60) days from the date of such increase shall, without any further notice being served, be further increased by a sum equal to five per cent (5%) of the balance unpaid.

Source :     Inland Revenue Board, Malaysia