PUTRAJAYA: The Inland Revenue Board (IRB) is offering flexibility to employers to submit forms related to the income tax of their foreign workers, either via e-mail, hand delivery or by post, until Dec 31.

According to the IRB, the forms are CP21 (notification of employee leaving Malaysia), CP22 (notification of new employee), CP22A (notice of cessation of employment including due to death) for private sector employees, and CP22B (notification of cessation of employment including due to death) for public sector employees.

“Realising the difficulty of employers in fulfilling their responsibilities in the Covid-19 pandemic that has not yet subsided, the IRB has agreed to provide flexibility to employers,” said the IRB in a statement today.

Previously, effective Jan 1, employers were required to submit the forms either online at e-SPC, hand delivery or by post in accordance with the amendments to subsections 83 (2), (3) and (4) of the Income Tax Act (ITA) 1967.

The IRB said that effective Jan 1, 2022, it will re-implement the method of submitting the forms, in accordance with the amendments set.

Delay or failure to submit forms CP21, CP22, CP22A and CP22B is an offence, and if convicted, is punishable by a fine of not less than RM200 or not more than RM20,000, or imprisonment not exceeding six months, or both, under subsection 120 (1) of the ITA 1967, it said.

The public can also make inquiries by contacting the IRB through Hasil Care Line at 03-8911 1000/603-8911 1100 (overseas) or Hasil Live Chat or Feedback Form on the IRB’s official portal at https://maklumbalaspelanggan.hasil.gov.my/MaklumBalas/ms-my/. — Bernama