RM2588 - Issuing manual payable order: repayment supplement: introduction

When supplement is due it is calculated at a rate of interest on the amount of the delayed repayment. The rate of interest is applied for a period starting at what is called therelevant time' and ending at the end of the tax month’ in which either the repayment or set off is made.

The computer will calculate supplement for you except when

• a previous manual payable order has been issued

or

• there have already been four or more repayment computations for the year

or

• you entered N in REPAYMENT SUPPLEMENT DUE

In the above circumstances you have to calculate any supplement manually. To do this decide

• if supplement is due (RM2592)
• the relevant time (RM2596)
• the tax month (RM2600)
• the amount of the supplement (RM2604).