RM2596 - Issuing a manual payable order: Relevant time

Use the table below to decide the relevant time.

Type of case	The relevant time
BES relief cases	Tax paid more than a year after the year of assessment in which the company completed its first 4 months trading 5 April of the year of assessment in which the tax was paid. Tax paid less than a year after the year of assessment in which the company completed its first 4 months trading 5 April in the year of assessment in which the company completed its first 4 months trading.
All other cases	The end of the 12 months following the year of assessment for which repayment is being made.