Employers must file these tax forms - YYC Business School | YYC商学院

Employers must file these tax forms

“在现今的数码时代,如果还背着传统思维,那就等于给波音787装上拖拉机的马达,想飞也飞不起来。” ——马化腾
19 Apr
Employers must file these tax forms

通过E表格审计,内陆税收局发现最近许多雇主并没有履行他们的义务。

Other than furnishing a Form E, employers are also responsible to notify the IRBM the new employment, cessation of employment, retirement, death or departure from Malaysia of an employee.
除了申报E表格,雇主也有义务向内陆税收局通知聘请新员工、员工离职、退休、死亡及离开马来西亚。


1. Form CP 22 Notification of new employee
CP22 表格:聘请新员工的通知书

Upon employing a new employee, the employer has obligations to notify the IRBM assessment branch by filing and submitting a form CP 22 within one month from the date of commencement of an employment.
当公司聘请新员工,雇主有义务通知内陆税收局,须在聘请新员工的一个月内填写并呈交CP22表格。

(updated 更新)

Form CP22 to be filed by employers for new employee who is subject to or may subject to income tax.
雇主须呈交CP22表格若新员工须报税或可能须纳税。

 Employer is not required to send notification using CP22 to the IRBM if the new employee is not subject to income tax.
雇主无须向内陆税收局呈交CP22表格通知书,若该新员工无须纳税。


2. Form CP 22A Notification of Cessation of employee
CP 22A 表格:员工离职通知书

When an employee is leaving the company, the employer has obligations to notify the IRBM assessment branch by filing and submitting a form CP 22A at least one month before the cessation date.
当员工离职,雇主有义务通知内陆税收局, 须在员工离职日期至少一个月前填写并呈交CP 22A 表格。

Cessation including:
离职包括:

• Resign
辞职
• Retirement
退休
• Death
死亡
(Notification must be done within one month from date of death)
(须在死亡日的一个月内通知)

(updated 更新)
CP22A to be filed by employers for employee who is subject to or may subject to income tax.
雇主须呈交CP22A表格若员工须报税或可能须纳税。

Employer is not required to send notification using CP22A to the IRBM if:
雇主无须向内陆税收局呈交CP22A表格通知书,若:
Employee is subject to MTD and deduction has been made by the employer.
员工的工资有每月扣税(MTD)及雇主已为其支付。

Employee’s total monthly remuneration is less than the minimum income subject to MTD.
员工的每月总工资少于须每月扣税的最低工资。

Employer is aware that the employee is to be employed elsewhere in Malaysia.
雇主知道该员工将在马来西亚内再被雇用。


3. Form CP 21 Notification of Departure from Malaysia for Period Exceeding Three (3) Months
CP 21 表格: 离开马来西亚超过三个月的通知书

IF an employee is leaving Malaysia for more than three months after the employment cessation, the employer is obligated to submit a Form CP 21 at least 1 month before the expected date of departure of employment in Malaysia.
若离职员工将离开马来西亚超过三个月,雇主须在离职员工预计离开马来西亚的一个月前填写并呈交CP 21 表格。


Non-compliance 违规

According to Income Tax Act 1967 Section 120,
根据所得税法令1967 第120条例,

• Fine of not less than RM200 and not more than RM20,000; Or
罚款至少200令吉 至 不超过2万令吉; 或

• Imprisonment not exceeding 6 months;
监禁不超过六个月;

• or both
或两者兼施