New Year of 2022 - changes of LHDN Forms submissions
As an employer, we all know there are plenty of forms need to be submitted to LHDN on monthly or yearly basis.
And these submissions come with deadlines and need to be adhered to LHDN rulings.
So what are the MONTHLY forms, what are the deadlines, and how to submit?
- Firstly we talk about monthly forms. Below are the types of forms you need to submit to LHDN:
CP21 - Notification of Employees leaving Malaysia
CP22 - Notification of New Employees
CP22A - Notification of Cessation of Employees or Cessation by reason of death for an employee in PRIVATE sector
CP22B - Notification of Cessation of Employees or Cessation by reason of death for an employee in PUBLIC sector
2. Then you need to know when you need to submit the forms.
CP21 - Not less than 30 days before expected date of departure
CP22 - Within 30 days after commencement of employment
CP22A / CP22B - Not less than 30 days before cessation of employment; or Not more than 30 days after being informed of death of employee
3. Now comes the interesting part - what have been changed?
LHDN issued a statement in 4 Jun 2021, stating that employers can submit the monthly forms stated above via i) by hand; ii) via post iii) via email, up to 31 Dec 2021.
You may also submit any other version of forms stated under Section 152 Income Tax Act 1967.
This relaxation is in consideration of COVID-19 situation in Malaysia at that point, to simplify & facilitate the submissions of forms by employers.
And now we have entered into the year of 2022, the above relaxation is not longer valid, and employers must fall back to the earlier submission methods as listed below:
CP21 - i) online via e-SPC; ii) by hand; iii) by post
CP22 - i) by hand; ii) by post
CP22A / CP22B - i) online via e-SPC; ii) by hand; iii) by post
So the method of submitting forms no longer acceptable via email from 1 January 2022 onwards.
We wish you all the best in the year of 2022 and please continue to follow our blog for more HR & Payroll related news.