1. The employer is responsible to report new employees who is or is likely to be chargeable to tax within 30 days from the date of commencement of employment using Prescribed Form CP22 (Notification Form By Employer For New Employee).

2. Form CP22 can be submitted to the IRBM office that handles the Employer tax (E number) file or to the nearest IRBM office.

3. The completed Form CP22 must contain particulars of employer, particulars of new employee, particulars of monthly remuneration and duly signed declaration.

1. Failure to comply with the above provision under subsection 83(2) of ITA 1967 without any reasonable excuse, upon conviction of an offence, will be liable to a fine of not less than RM200 and not more than RM20,000 or to imprisonment for a term not exceeding 6 months or to both.

2. An employer shall be liable to pay the full amount of tax due from his employee. The amount due from the employer shall be a debt due to the goverment and may be recovered by the way of civil proceedings.

1. Subsection 83(2) of the Income Tax Act 1967

2. Subsection 106 of the Income Tax Act 1967

3. Subsection 107(4) of the Income Tax Act 1967

4. Subsection 120(1) of the Income Tax Act 1967