[TAX UPDATE] e-SPC Now Available via TAeF

LHDN has announced an important system enhancement for tax agents and employers.

Starting 13 May 2025, the e-SPC (Surat Penyelesaian Cukai) application is now fully accessible via the Tax Agent e-Filing (TAeF) platform under the Integration module.

01What is e-SPC?

e-SPC is an online application for requesting tax clearance letters involving:

A. Individual Employees:

• CP22A – Resignation / Retirement / Death (Private sector)
• CP22B – Resignation / Retirement / Death (Public sector)
• CP21 – Employee leaving Malaysia

B. Companies & LLPs (in winding-up):

• CP7(C) – Companies under liquidation
• CP7 – Inactive companies
• CP7(PT) – Limited Liability Partnerships (PLT) (Note: online access for PLT not yet available)

023 Types of e-SPC Applications

1. Permohonan AsalNew application for tax clearanceSubmitted via TAeF using employer’s TIN & valid digital certificate

Permohonan Asal

• New application for tax clearance
• Submitted via TAeF using employer’s TIN & valid digital certificate

1. Pindaan / TambahanRe-submission to amend or supplement an earlier applicationAlso submitted via TAeF under the same e-SPC module

Pindaan / Tambahan

• Re-submission to amend or supplement an earlier application
• Also submitted via TAeF under the same e-SPC module

1. PembatalanMust be done manuallySubmit at the nearest LHDNM state office handling the employee’s income tax file

Pembatalan

• Must be done manually
• Submit at the nearest LHDNM state office handling the employee’s income tax file

03Key Functions for Tax Agents

• Log in via TAeF > Integration > e-SPC
• Access using Employer’s TIN
• Submit using Digital Certificate of Tax Agent
• View & track e-SPC status for individual and company cases
• Review drafts keyed in by support staff or supervisors
• Ensure internal SOP for proper review before submission

Past Blog on E-SPC

1. (Tax Update) Key Changes for Employers – New Employee and Resignee
   📅 8 August 2024
   🔗 https://www.ktp.com.my/blog/new-employee-and-resignee-notification/08aug2024
2. Tax Clearance Malaysia LHDN
   📅 11 April 2022
   🔗 https://www.ktp.com.my/blog/tax-clearance-malaysia-lhdn/11apr2022
3. CP21, CP22, CP22A, CP22B LHDN
   📅 29 December 2021
   🔗 https://www.ktp.com.my/blog/cp-21-cp22-cp22a-cp22b-lhdn/29dec21
4. Audit, Tax, Accountancy in Johor Bahru – SPC Tax Close Company
   📅 28 July 2021
   🔗 https://www.ktp.com.my/blog/spc-tax-close-company/28july21
5. Latest Update: How to Submit CP21 + CP22A Online via IRB e-SPC
   📅 1 March 2021
   🔗 https://www.ktp.com.my/blog/cp21-cp22a/01march2021
6. How to Submit CP21 + CP22A Online via IRB e-SPC
   📅 29 January 2021
   🔗 https://www.ktp.com.my/blog/tax-clearance-e-spc/29jan2021-

Let’s embrace digital compliance – and avoid last-minute SPC rejections!

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