Section 15

Notwithstanding subsection 107c(5) of the principal Act, where an estimate of tax payable for the year of assessment 2027

has been furnished in accordance with subsection 107c(2) of the principal Act, the amount shall be paid to the Director General in equal monthly instalments determined according to the number of months in the basis period for the year of assessment less one month, and each instalment shall be paid by the due date from the second month of the basis period for that year of assessment.