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 using the Forms as prescribed by the Malaysian Inland Revenue Board (IRBM) under section 152 of the Act for:

• Notification of Employee’s Departure from Malaysia;

• Notification of New Employee;

• Notification of Cessation of Employment or Death of Employees

Income Tax Act 1967