CP 21 CP22 CP22A CP22B LHDN

CP 21 CP22 CP22A CP22B LHDN

IRB concession to enforce?

Calling HR/Account Do it before 31 December 2021 on your newly recruited & resigned employees in your company as IRBM ….

The IRBM, under the Covid 19 pandemic, has agreed to give employers to use and submit paper forms for Forms CP21, CP22, CP22 and CP22B until 31 December 2021.

The IRBM will only enforce the method submission of Forms CP21 CP22, CP22 and CP22B (version of the form prescribed under section 152 ACP1967) from 1 January 2022.

Effective from 1 January 2022 Forms CP21, CP22, CP22 and CP22B shall be submitted according to the prescribed method.

Penalty

Delay or failure to submit Form CP21, CP22, CP22 & CP22B is an offense and if convicted, is liable to a fine of not less than RM200 or not more than RM20,000 or imprisonment not exceeding six (6) months or both under subsection 120 (1) of ITA 1967.

Effective from 1 January 2021, Form CP21, CP22, CP22A and CP22B must be submitted using the form prescribed by the IRBM.

Type of CP Form

CP 21 (Notification of employee leaving Malaysia)

Not less than 30 days before the date the employee is expected to leave Malaysia

i. Online via e-SPC ii. Handover iii. Through post

CP 22 (Notification of new employees)

Within 30 days after employment commence

i. Hand in hand ii. Through post

CP 22A (Notification of Cessation of employment for private sector)

Not less than 30 days before cessation

i. Online via e-SPC ii. Handover iii. Through post

CP 22B (Notification of Cessation of employment for public sector)

Not less than 30 days before cessation

i. Online via e-SPC ii. Handover iii. Through post

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