PUTRAJAYA – The Inland Revenue Board (IRB) is offering employers the flexibility to submit forms related to the income tax of their foreign workers either via email, hand delivery or post until December 31.
IRB said the forms are CP21 (notification of employee leaving Malaysia), CP22 (notification of new employee), CP22A (notice of cessation of employment, including due to death) for private sector employees, and CP22B (notification of cessation of employment, including due to death) for public sector employees.
“Realising the difficulty of employers in fulfilling their responsibilities during the Covid-19 pandemic, which has yet to subside, IRB has agreed to provide flexibility to employers.”
Previously, effective January 1, employers were required to submit the forms either via online at e-SPC, hand delivery or post in accordance with the amendments to subsections 83(2), (3) and (4) of the Income Tax Act (ITA) 1967.
IRB said effective January 1 next year, it will re-implement the method of submitting the forms in accordance with the amendments set.
Delay or failure to submit forms CP21, CP22, CP22A and CP22B is an offence, and, if convicted, is punishable by a fine of not less than RM200 or not more than RM20,000, or imprisonment not exceeding six months, or both, under subsection 120(1) of the ITA 1967, it added.
For inquiries, the public can contact IRB through the Hasil careline at 03-8911-1000 or 603-8911-1100 (overseas), Hasil live chat, or feedback form on its official portal. – Bernama, June 4, 2021
