Essentially, Borang CP22A is a cessation of employment form.
As an employer, you will need to notify LHDN if / when your employee is about to:
Resign, or
Leave Malaysia permanently, or
Retire, or
the company has not made any PCB deduction.
You will also need to inform LHDN at least 30 days before the employee's cessation of employment date. In addition, you must withhold money payable to the employee until he/she has received a Clearance Letter from LHDN's Assessment Branch.
You will need to state the amount retained in Borang CP22A.
From 1 January 2024, Form CP22A is mandatory to be submitted online through MyTax portal using e-SPC application.
-----
How to generate e-CP22A in Talenox?
Step 1: Head to Payroll > Payroll Settings > CP22
Step 2: Click on the "Generate CP22A" button (blue color):
Do ensure that at least ONE (1) month of salary payment has been processed in payroll before generating the form.
β
Step 3: Select Text (e-SPC) and click Download.
You can proceed to submit the txt file to LHDN at https://mytax.hasil.gov.my/ π