RM2600 - Issuing a manual payable order: The tax month

The 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	The 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	The date the tax will become due and payable.