{"id":7247,"date":"2020-12-07T02:26:18","date_gmt":"2020-12-06T18:26:18","guid":{"rendered":"https:\/\/qne.com.my\/?p=7247"},"modified":"2026-04-17T15:17:34","modified_gmt":"2026-04-17T07:17:34","slug":"personal-tax-clearance-cp22a","status":"publish","type":"post","link":"https:\/\/qne.cloud\/my\/personal-tax-clearance-cp22a\/","title":{"rendered":"Personal Tax Clearance | Form CP22 | Form CP22A"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7247\" class=\"elementor elementor-7247\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01b447e e-flex e-con-boxed e-con e-parent\" data-id=\"01b447e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0724cc6 elementor-widget elementor-widget-spacer\" data-id=\"0724cc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26b1c07 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"26b1c07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Personal Tax Clearance | Form CP22 | Form CP22A<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcbeae2 elementor-widget elementor-widget-spacer\" data-id=\"bcbeae2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7629da elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"c7629da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5866fcd elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/qne.cloud\/my\/author\/admincatherine\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-user-circle\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 104c-53 0-96 43-96 96s43 96 96 96 96-43 96-96-43-96-96-96zm0 144c-26.5 0-48-21.5-48-48s21.5-48 48-48 48 21.5 48 48-21.5 48-48 48zm0-240C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm0 448c-49.7 0-95.1-18.3-130.1-48.4 14.9-23 40.4-38.6 69.6-39.5 20.8 6.4 40.6 9.6 60.5 9.6s39.7-3.1 60.5-9.6c29.2 1 54.7 16.5 69.6 39.5-35 30.1-80.4 48.4-130.1 48.4zm162.7-84.1c-24.4-31.4-62.1-51.9-105.1-51.9-10.2 0-26 9.6-57.6 9.6-31.5 0-47.4-9.6-57.6-9.6-42.9 0-80.6 20.5-105.1 51.9C61.9 339.2 48 299.2 48 256c0-110.3 89.7-200 200-200s200 89.7 200 200c0 43.2-13.9 83.2-37.3 115.9z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tadmincatherine\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-05880b9 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/qne.cloud\/my\/2020\/12\/07\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>December 7, 2020<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67cb063 elementor-widget elementor-widget-spacer\" data-id=\"67cb063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d08f134 e-flex e-con-boxed e-con e-parent\" data-id=\"d08f134\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ad3446 elementor-widget elementor-widget-text-editor\" data-id=\"6ad3446\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"275\" data-end=\"404\">CP22, CP22A, Personal Tax, Tax Clearance are essential considerations when handling employee exits and new hires in Malaysia.<\/p><p data-start=\"406\" data-end=\"676\">The Tax Clearance Letter (Surat Penyelesaian Cukai (SPC) is a letter issued by MIRB to notify the employer of a deceased \/ retiring \/ resigning employee\u2019s tax liability to enable the employer to make the final payment of salary \/ compensation \/ gratuity to the employee.<\/p><p data-start=\"678\" data-end=\"1090\">Therefore, it is necessary to consider the obligations under the law as these obligations are mandatory and failure to comply with these obligations will result in penalties to be levied. Among other items, one of the duties of the employer is to inform the Malaysian Inland Revenue Board (MIRB) of the employee\u2019s cessation of jobs, retirement, death or departure from Malaysia otherwise penalty will be imposed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cbcc72 elementor-widget elementor-widget-spacer\" data-id=\"0cbcc72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc2768f elementor-widget elementor-widget-heading\" data-id=\"dc2768f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notification of New Employee - Form CP22<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-835059a elementor-widget elementor-widget-text-editor\" data-id=\"835059a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Form CP22 is a report from the government issued by the LHDN and also a form for New Employee Notification.<\/span><\/p><p style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><strong><span style=\"box-sizing: border-box; margin-bottom: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employer is not required to send notification using the form to the IRBM if:<\/span><\/span><\/strong><\/p><ol><li>The new employee is not subject to income tax<\/li><\/ol><p><strong>Employer\u2019s Responsibility<\/strong><\/p><ol><li>\u00a0The employer is obligated to inform the assessment branch of IRBM by filing and submitting a CP 22 form within one month from the date of commencement of an employment.<\/li><li>Employer to submit Form CP 22, which is Notification of new employees<\/li><\/ol><p><strong>If Not Notify:<\/strong><\/p><p>Failure to do so IRB will render an employer liable to:<\/p><ol><li>Fine of not less than RM200 and not more than RM2,000. OR<\/li><li>Imprisonment for a term not exceeding six months or to both.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaa15b9 elementor-widget elementor-widget-spacer\" data-id=\"eaa15b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a21b427 elementor-widget elementor-widget-image\" data-id=\"a21b427\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.hasil.gov.my\/en\/forms\/download-forms\/download-form-other-forms\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"870\" height=\"892\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/cp22-Personal-tax-CP22.png\" class=\"attachment-full size-full wp-image-7392\" alt=\"cp22\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/cp22-Personal-tax-CP22.png 870w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/cp22-Personal-tax-CP22-293x300.png 293w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/cp22-Personal-tax-CP22-768x787.png 768w\" sizes=\"(max-width: 870px) 100vw, 870px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-201981c elementor-widget elementor-widget-text-editor\" data-id=\"201981c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/qne.cloud\/wp-content\/uploads\/sites\/8\/2020\/11\/CP22_Pin1_2020.pdf\">Download Form CP22<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c9f1b2 elementor-widget elementor-widget-spacer\" data-id=\"4c9f1b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b2ee5f elementor-widget elementor-widget-heading\" data-id=\"9b2ee5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Retire or Cease from Employment in Malaysia\u2013 Form CP22A<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92c62f5 elementor-widget elementor-widget-text-editor\" data-id=\"92c62f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><span style=\"box-sizing: border-box; margin-bottom: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employer is responsible for notifying Inland Revenue Board, Malaysia, where the employee ceases employment if:<\/span><\/span><\/p><ol style=\"box-sizing: border-box; display: flex; flex-direction: column; gap: 1em; padding-left: 1em; color: #00174d; font-family: Poppins, sans-serif;\"><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employee is about to retire<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employee is subject to MTD and employer has not made any deduction<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employee is about to leave Malaysia permanently<\/span><\/li><\/ol><p style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><span style=\"box-sizing: border-box; margin-bottom: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">However, employer is not required to send notification about employee ceasing of employment if:<\/span><\/span><\/p><ol style=\"box-sizing: border-box; display: flex; flex-direction: column; gap: 1em; padding-left: 1em; color: #00174d; font-family: Poppins, sans-serif;\"><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employee is subject to MTD and deduction has been made by employer<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employee\u2019s remuneration is less than minimum income subject to MTD<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employer is aware that the employee is to be employed elsewhere in Malaysia.<span style=\"box-sizing: border-box; margin-bottom: 0px;\">\u00a0<\/span><\/span><\/li><\/ol><p style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><span style=\"box-sizing: border-box; margin-bottom: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Again, Employer\u2019s Responsibility<\/span><\/span><\/p><ol style=\"box-sizing: border-box; display: flex; flex-direction: column; gap: 1em; padding-left: 1em; color: #00174d; font-family: Poppins, sans-serif;\"><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employer shall notify IRBM at least 30 days before the date employment ceases.<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Employer to submit form \u2013 Notification of cessation of employment of Private sector employees<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Withhold money payable respectively to the employee until they receive a Clearance Letter from Assessment Branch<span style=\"box-sizing: border-box; margin-bottom: 0px;\">\u00a0<\/span><\/span><\/li><\/ol><p style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><strong><span style=\"box-sizing: border-box; margin-bottom: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Failure to Notify:<\/span><\/span><\/strong><\/p><p style=\"box-sizing: border-box; color: #00174d; font-family: Poppins, sans-serif;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Likewise, Failure to inform IRBM will render an employer liable to:<\/span><\/p><ol style=\"box-sizing: border-box; display: flex; flex-direction: column; gap: 1em; padding-left: 1em; margin-bottom: 0px; color: #00174d; font-family: Poppins, sans-serif;\"><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Fine of not less than RM200 and not more than RM2,000. OR<\/span><\/li><li style=\"box-sizing: border-box; margin: 0px;\"><span style=\"box-sizing: border-box; margin-bottom: 0px; color: #000000; font-size: 18px;\">Imprisonment for a term not exceeding six months or to both.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-548614e elementor-widget elementor-widget-spacer\" data-id=\"548614e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a09784e elementor-widget elementor-widget-image\" data-id=\"a09784e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.hasil.gov.my\/en\/forms\/download-forms\/download-form-other-forms\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1048\" height=\"587\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/cp22a-Tax-clearance-CP22a.png\" class=\"attachment-full size-full wp-image-7393\" alt=\"cp22\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/cp22a-Tax-clearance-CP22a.png 1048w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/cp22a-Tax-clearance-CP22a-300x168.png 300w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/cp22a-Tax-clearance-CP22a-1024x574.png 1024w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/cp22a-Tax-clearance-CP22a-768x430.png 768w\" sizes=\"(max-width: 1048px) 100vw, 1048px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf91c30 elementor-widget elementor-widget-text-editor\" data-id=\"cf91c30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/qne.cloud\/wp-content\/uploads\/sites\/8\/2020\/11\/CP22A_Pin1_2015.pdf\">Download Form CP22A<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27e1b5b elementor-widget elementor-widget-spacer\" data-id=\"27e1b5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4317ad elementor-widget elementor-widget-heading\" data-id=\"f4317ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Additional Information on CP22, CP22A, and Tax Clearance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf0560c elementor-widget elementor-widget-text-editor\" data-id=\"cf0560c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"312\" data-end=\"763\">To ensure compliance with Malaysian tax laws, employers are strongly encouraged to maintain up-to-date internal HR and payroll records. This helps avoid delays in submitting forms, especially when employees are transferred, terminated, or retire. Proper planning ensures timely issuance of the Tax Clearance Letter (SPC), minimizing disruptions in the employee\u2019s final salary disbursement and protecting the company from legal penalties.<\/p><p data-start=\"765\" data-end=\"1079\">Employers should also advise employees to settle any outstanding personal tax liabilities ahead of their departure or cessation. This cooperation between employer and employee is essential in the proper closing of tax accounts and smooth finalization of employment records with the Inland Revenue Board (LHDN).<\/p><p data-start=\"1081\" data-end=\"1465\">In addition, understanding the timeline and documentation involved in both form processes will help streamline employee onboarding and offboarding. Employers must treat both forms as critical compliance obligations\u2014not optional steps. Failure to manage either may not only cause financial penalties but could also harm the company\u2019s reputation with the authorities.<\/p><p data-start=\"1467\" data-end=\"1768\">It is also worth noting that clearance is not just a formality. It is a key step in validating an individual\u2019s tax record before their exit from employment or Malaysia. From an employer\u2019s perspective, ensuring this step is properly executed helps close the payroll process cleanly and legally.<\/p><p data-start=\"1770\" data-end=\"2093\">Ultimately, the responsibilities are part of a larger commitment to corporate accountability. By staying informed and compliant, employers contribute to a transparent, tax-responsible workforce and avoid unnecessary legal complications in the future.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa6ee9c elementor-widget elementor-widget-text-editor\" data-id=\"aa6ee9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Digitize Your Software &amp; Build Your Smart Business Today Enjoy 30 Days Free Trial of\u00a0<a href=\"https:\/\/account.qne.cloud\/my\/#\/passport\/register?utm_source=blog&amp;utm_medium=organic&amp;utm_campaign=cp22\">N3 AI Accounting (formerly QNE AI Cloud Accounting) Software<\/a>, your #1 Hybrid AI Cloud <a href=\"https:\/\/qne.cloud\/my\/\">Accounting Software<\/a>\u00a0&amp; Cloud\u00a0<a href=\"https:\/\/qne.cloud\/my\/qne-payroll-software\/\">Payroll Software<\/a> in Malaysia!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Tax Clearance Letter (Surat Penyelesaian Cukai (SPC)) is a letter issued by MIRB to notify the employer of a deceased \/ retiring \/ resigning employee\u2019s tax liability&#8230;<\/p>\n","protected":false},"author":3,"featured_media":7115,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[15],"tags":[273,274,275,276],"class_list":["post-7247","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-post","tag-cp22","tag-cp22a","tag-personal-tax","tag-tax-clearance"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/comments?post=7247"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7247\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media\/7115"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media?parent=7247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/categories?post=7247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/tags?post=7247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}