CCS

IRBM’s Response to CTIM on Forms CP 22 / CP 22A

Mandatory adoption of Prescribed Forms CP 21, CP 22, CP 22A and CP 22B effective from 1 January 2022 Effective January 1, 2021, under the amendments to subsections 83 (2), (3), and (4) of the Income Tax Act 1967, Forms CP 21, CP 22, CP 22A, and CP 22B must be submitted by the employers […]

Form CP 21, CP 22, CP 22A & CP 22B

Dated: 15 January 2022 1. The prescribed forms CP21, CP22, CP22A, and CP22B will be in use from 1 January 2022; therefore, the Inland Revenue will not accept any further use of the old version of forms by employers other than those prescribed for in section 152 of the Income Tax Act 1967. 2. Also, […]

Audit Framework For Employer: Effective from October 1, 2021

1. The Audit Framework for Employer was released by Lembaga Hasil Dalam Negeri (LHDNM) on October 1, 2021, and went into effect on October 1, 2021. 2. This Framework lays forth the rights and duties of audit officers, employers, and tax agents, with the goal of ensuring that employer audits are carried out fairly, openly, […]