From CP22 VS CP22A
Income Tax CP22 is a form that has to be submitted by the employer to notify LHDN on the newly recruited employees, where else, income tax form CP22A is a form that is submitted by the employer to notify LHDN on any employees in the cease of employment in forms of retirement, or leave Malaysia permanently. Both CP22 & CP22A have to be submitted to the nearest assessment branch within one month of the employee joining/leaving the company.
What is form CP22?
Form CP22 is a government report that is issued by the LHDN. CP22 is a Notification of New Employee form. An employer must notify the nearest IRB branch within one month on the new employee’s commencement date. If employer fails to do so, they can be prosecuted and liable to a fine of RM 200.00 minimum but not more than RM20,000 or imprisonment for a maximum of 6 months.
What is form CP22A?
In contrast of the form CP22, CP22A is a cease of employment form. Employer is responsible of notifying IRBM that their employee is about to retire, leave Malaysia permanently or employee is subjected to MTD scheme and the employer has not made any deduction. Employers are given 30 days before the employee’s date of cease of employment to notify IRBM. The employer must withhold money payable to the employee until they receive a Clearance Letter from the Assessment Branch. With SQL Payroll Software, you can generate CP22A for your employee’s and other government forms in just one click.