  We consider the SM extension with additional light real singlet scalar,
right-handed neutrino and nonrenormalizable Yukawa interaction for the first
two generations. We show that the proposed model can explain the observed $(g -
2)$ muon anomaly. Phenomenological consequences as flavour violating decays
$\tau \rightarrow \mu\mu\mu, \mu \mu e,
  \mu e e $ are briefly discussed. We also propose the $U_R(1)$ gauge
generalization of the SM with complex scalar singlet and nonzero right-handed
charges for the first two generations.
