The Inland Revenue Board of Malaysia (HASiL) has issued a letter to the Institute and other professional bodies dated 28 June 2023 on the Form CP22A/ CP22B/ CP21 submission requirements and online submission of employee-related notification forms. It includes the following information:-

1.      A general guide for employers to determine the Form CP22A/ CP22B/ CP21 submission requirements. The full guide can be accessed through the link https://www.hasil.gov.my/majikan/penamatan-perkhidmatan/.

2.      Online services in the MyTax Portal for submission of Form CP22A/ CP22B/ CP21 by employers via the e-SPC application and the methods of submission.

3.      Access to the e-SPC application through the MyTax Portal via the link https://mytax.hasil.gov.my > ezHasil service > e-SPC. Employers can refer to the information layout format for preparing the required Form CP22A/ CP22B as follows:-

         •   Information Layout - Notice of Termination of Employment (Private) (CP22A).

         •   Information Layout - Notice of Termination of Employment (Government) (CP22B).

4.      Starting from 1 January 2024, HASiL will make it mandatory to use online services such as e-filing, e-SPC and other applications as the main service medium for relevant taxation matters.