• CCS

Whether Employer Can Amend Form CP22A



1. Section 83(3) of the Income Tax Act 1967 states: 👉 Where an employer is about to cease to employ an individual who is or is likely to be chargeable to tax in respect of income in respect of gains or profits from the employment or where an individual under his employment dies, the employer shall, not less than thirty days before the cessation of the employment, or in respect of cessation by reason of death not more than thirty days after being informed of the death of the individual, give notice in the prescribed form to the Director-General of the cessation of the employment 2. The question arises. 👉 So Whether Employer Can Amend Form CP 22A or not? 👉 Can an employer submit more than one copy of the Form CP 22A? 🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸


1. 1967年所得税法令第83(3)条文阐明:


👉 如果雇主即将停止雇用一个人,而该人会或可能会因其雇用收入而征税,或在其雇用的雇员死亡的情况下,雇主应在停止雇用前至少30天,或在因死亡而停止雇用的情况下,在被告知该人死亡后不超过30天,以规定格式向总监发出停止雇用的通知 [即我们所谓的 CP 22A]。


2. 问题来了:


👉 那么雇主是否可以修改 CP 22A 表格?


👉 雇主是否可以交超过一份的 CP 22A 表格?

🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. Something About “Form TP 1”

TP 1 表格,什么来的? https://lnkd.in/em-i-VWx 2. Mandatory Adoption of Prescribed Forms CP21, CP22, CP22A, and CP22B [强制性采用指定的表格 CP21、CP22、CP22A 和 CP22B] https://lnkd.in/eBwiFntG 3. Employer’s tax obligation Under Income Tax Act 1967

1967年所得税法令下,雇主需要注意的条文 https://lnkd.in/emgbwkBj 4. CP22, PCB, Form E & EA, CP22A, CP21: Employer’s Liability to Employees for Tax Purposes – From Commencement to Cessation [税务上,雇主对于员工的责任 – 从入职开始到离开] https://lnkd.in/epBAHych 5. The Difference between a Contractor / Freelancer and an Employee 承包商/自由职业者和雇员之间的区别 https://lnkd.in/e9nMixUW 6. Perquisite vs Benefits in Kind

额外补贴 vs 实物利益 https://lnkd.in/e6Ke3SXn 7. Forms E & CP 8D - Employees Information

雇员信息


https://lnkd.in/exp6nX_m









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