Taxpayers must do this before closing your company!

01[TAX UPDATE on SPC]

Must know for closing Company

On 03 June 2021, LHDN has issued an Operational Guidelines GPO3/2021 on updates of “Surat Penyelesaian Cukai”(SPC) to replace GPO2/2019.

02What is SPC?

SPC is a tax clearance letter to notify taxpayer that there is no outstanding tax payable.

This letter must be obtained before closing your Company’s tax file at LHDN.

03THREE (3) updates on GPO 3/2021:-

1. there is a new format for SPC application form.

2. before LHDN issue SPC tax clearance letter, tax audit case must be closed and completed.

3. SPC will be released within 14 working days after all documents have been furnished and no outstanding issue with LHDN.

04WHAT IS THE REQUIREMENT FOR ISSUING SPC?

v Complete application forms and documents

v Submitted latest Form C & Form E

v No audit disputes

v No tax arrears

v No outstanding on employee's PCB

v No pending law actions on criminal/civil case

05Source:

GPHDN 3/2021 - Permohonan Surat Penyelesaian Cukai Bagi Syarikat, Perkongsian Liabiliti Terhad Dan Entiti Labuan

http://phl.hasil.gov.my/pdf/pdfam/GPO_3_2021.pdf

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• Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
• Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

06KTP (Audit, Tax, Advisory)

• Website www.ktp.com.my
• Instagram https://bit.ly/3jZuZuI
• Linkedin https://bit.ly/3sapf4l
• Telegram http://bit.ly/3ptmlpn

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

• Tiktok http://bit.ly/3u9LR6Q
• Youtube http://bit.ly/3ppmjyE
• Facebook http://bit.ly/3ateoMz
• Instagram https://bit.ly/3jZpKLo

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

• Instagram https://bit.ly/3u2PxHg
• Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

• Website www.thks.com.my
• Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers