Tax clearance Malaysia LHDN

Tax clearance Malaysia LHDN

Latest tax audit operasi

IRB has initiated tax audit on the following

1. CP21 - Notification by Employer on Employee's departure from Malaysia

http://phl.hasil.gov.my/pdf/pdfborang/CP21_Pin.1_2021.pdf

2. CP22 - Notification of New Employee

http://phl.hasil.gov.my/pdf/pdfborang/CP22_Pin.1_2021.pdf

3. CP22A - Notification of Cessation of Employment

http://phl.hasil.gov.my/pdf/pdfborang/CP22A_Pin.1_2021.pdf

Penalty on non-compliance on CP21, CP22 & CP22A

Delay in submitting the application for tax clearance may be subjected to penalty. The penalty will be in the form of fines between MYR 200 and MYR 20,000 and imprisonment for up to six months.

LHDN may take legal action against the employer who fails to pay the outstanding tax as per the Tax Clearance Letter.

How to submit CP21 + CP 22A online via IRB e-SPC.

STEP 1: Go to LHDN Website: https://ez.hasil.gov.my （网站）~ Key in New IC number

STEP 2: Key in password

STEP 3: Select e-SPC

STEP 4: Key in Employer’s number

STEP 5: Select Form and Key in accordingly

  • CP22A – Private （私人公司）

  • CP22B – Government （政府）

  • CP21 – Foreign Leaver （外国人)

STEP 7: Select Log Out

What documents IRB ask for?

Basically these are the documents required in a typical tax audit on employer on CP21, CP22 & CP22A :

•Staff listing

•Form E – Return of C.P.8D

•Form 22

•Form 21

•Form 22A

•Payroll System Data

•Latest of Form 9, 24,49 and 13

•Borang D(Kaedah 13)and Borang A(Maklumat Perniagaan)

•Form EA/EC

Read our past articles on various CP forms

1. Employer Tax Obligation under Income Tax Act - Resignation & New Employee dated 12/01/21

https://bit.ly/3DXhd5S

2. How to submit CP21 + CP 22A online via IRB e-SPC. dated 29/01/21

https://bit.ly/3O146W0

3. IRB tax audit on employers on CP21, CP22 & CP22A dated 1/2/21

https://bit.ly/3ushzhB

4. CP 21 CP22 CP22A CP22B LHDN dated 29/12/21

https://bit.ly/3xm8dWy

5. 为什么所得税发布 2021 年 10 月 1 日 发布雇主审计框架 (Audit Framework for Employers) ? dated 7/10/21

https://bit.ly/3jrXqls

6. Employer Tax Audit Framework dated 13/10/21

https://bit.ly/3urFLAC

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