RM2600 - Issuing a manual payable order: »Ê¹ÚÌåÓýapp tax month

»Ê¹ÚÌåÓýapp tax month depends on how you are clearing the overpayment. It might be by repayment or set-off. Supplement is always calculated in complete months. Use the table to determine the tax month.

Method of clearance Tax month
Repayment »Ê¹ÚÌåÓýapp period in which the repayment date falls. \nFor example: \nrepayment date 2 March \ntax month 6 February - 5 March \nsupplement payable up to and including 5 March.
Formal set-off against unpaid liability 14 days from today. This allows time \nfor you to \ninform the claimant \nand \nreceive any objection the claimant \nmay make.
Formal set-off against tax not yet due and payable »Ê¹ÚÌåÓýapp date the tax will become due and payable.