NOTES

1. PDF format of the Form printed from IRBM Official Portal which does not comply with the printing specification is not allowed.
2. The Form printed using its own format is not allowed.
3. There are missing pages from the Form submitted by the employer / employers’ representatives.

DETAILS

Accepted Form printing specification:

1. Paper Type:
   • Plain white A4 (not recycle paper)
   • (210mm x 297mm) / 80gsm (minimum)
2. Paper Orientation: Portrait
3. Printing Technology: Laser
4. Printing Colour: Black / Pure Black / Monochrome
5. Printing Quality: Single sided / 1 sheet per page / 300 dpi

The employer is required to ensure that the pages in the Form are adequate as per the original Form issued by IRBM.

NOTES

Filing in information using a pencil or ink pen other than black is not allowed.

DETAILS

Fill in all relevant fields using:

1. black ink pen in block letters; or
2. typed using a computer and printed it on the Form.

1. Form CP21, CP22A and CP22B can be submitted through the following methods:
   
   • through the e-SPC application.
   
   
   
2. Forms CP21, CP22A and CP22B on amendments / additions / cancellations (if relevant) can be submitted through the following methods:
   
   • through online Customer feedback form
   • to the IRBM Branch that handles the employee income tax file or to the nearest IRBM office.
   
   
   
3. Form CP22 can be submitted through the following methods:
   
   • through the e-SPC application (recommended) at MyTax Portal.
   • to the IRBM office that handles the employer tax file or to the nearest IRBM office.

NOTES

Failure to provide employer information in the Form such as:-

1. Name
2. Address
3. Employer number (E)

DETAILS

The employer must ensure that the information provided is true, correct and accurate.

NOTES

Failure to provide basic employee information in Form such as:

1. Full name;
2. Identification number / passport; or
3. Income tax number.

DETAILS

1. The employer must ensure that the information provided is true, correct and accurate.
2. Employers must also submit a copy of identification card / passport if there is a discrepancy with the information previously reported to the IRBM.

NOTES

Failure to provide information in the ‘Particulars of Remuneration’ / ‘Monthly Remuneration Information’ Section.

DETAILS

The employer must ensure that the amount is true, correct and accurate.

NOTES

Failure to provide the following date information in Form such as:

1. Date of commencement of employment
2. Date of resignation / retirement / death
3. Expected date to leave Malaysia

DETAILS

The employer must ensure that the date stated is true, correct and accurate.

NOTES

1. No information for the following:
   
   • Name
   • Identification / Passport Number
   • Designation
2. Signature:
   • No signature.
   • The signature is outside the box provided in the form.
   • Use of signature stamp or digital signature.
   • The Form is not signed by a person who is empowered to sign (on behalf of a company / body of persons) as required under the Income Tax Act 1967.
3. Particulars in the ‘Declaration’ Section are the same as the employee’s basic information (forms completed and signed by the employee).

DETAILS

1. The declaration must be made according to the category of employer in accordance with the provisions under sections 66 to 76 and section 86 of the Income Tax Act 1967.
2. The unsigned Form will not be processed.
3. The Form must be signed using a black ink pen.
4. The use of signature stamp and digital signature is not permitted.
5. Particulars in the ‘Declaration’ Section must be filled in with true, correct and accurate.