FORM CP22 & CP22A

Recently IRBM is enforcing the rules on Form CP22 and 22A in relation to the notification for new and resign employee. Thus, we would like to highlight the following for your immediate attention.Notification of New Employee (Form CP22)The employer must notify the nearest assessment branch within one month from the date of commencement of employment of an individual who is subject to or may subject to income tax using Form CP22. Failure to notify IRBM will render an employer liable to prosecution and on conviction, liable to a fine of not less than RM200 and not more than RM20,000 or to imprisonment for a term not exceeding six months or to both. The employer also be responsible for any tax due from the above mentioned employee.NOTE: IT IS ADVISABLE TO SUBMIT FORM CP22 TO NOTIFY IRBM FOR ALL NEWLY RECRUITED STAFF WITHIN 1 MONTH FROM THE DATE OF COMMENCEMENT.Retire or Cease From Employment (Form CP22A) The employer is responsible for notifying IRBM at least thirty days before the date the employee ceases employment if:a. Employee is about to retire. b. Employee is subject to MTD scheme and the employer has not made any deduction. c. Employee is about to leave Malaysia permanently.The employer must withhold money payable to the employee until they receive a Clearance Letter from the Assessment Branch. However, the employer is NOT REQUIRED to send notification about the employee ceasing employment or withhold money payable to him if: a. Employee is subject to MTD and deduction has been made by the employer. b. Employee’s remuneration is less than the minimum income subject to MTD. c. Employer is aware that the employee is to be employed elsewhere in Malaysia. Failure to notify IRBM will render an employer liable to prosecution and on conviction, liable to a fine of not less than RM200 and not more than RM20,000 or to imprisonment for a term not exceeding six months or to both. The employer will also be responsible for any tax due from the above mentioned employee.

Click the link below to download Form Cp22 & Cp22A

http://lampiran1.hasil.gov.my/pdf/pdfborang/CP22_Pin1_2011_pdf.pdf

http://lampiran2.hasil.gov.my/pdf/pdfborang/CP22A_Pin1_2015.pdf

Discussion: https://www.facebook.com/notes/yk-group/form-cp22-cp22a/312571989464003/