Tax clearance Malaysia LHDN

01Latest 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

02Penalty 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.

03How 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

04What 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

05Read 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

Visit Us

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

KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

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

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

• Website www.thks.com.my
• Facebook https://bit.ly/3nQ98rs

KTP Lifestyle

An internal community for our colleagues on work and leisure.

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

KTP Career

An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.

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

#Ktp #Thks