Why IRB return my Form CP21?

Types of the common mistakes

1. Failure to use the prescribed form issued by IRBM

• Missing pages from the submitted form.

• Not comply with the printing specification as follow:

i. Plain white A4

- (210mm x 297mm) / 80gsm (minimum)

ii. Printing format

- Portrait, using laser printing,

- in one page (one-sided)

iii. Printing colour

- Black/ pure black/ monochrome

2. Incomplete information

• Incomplete employer information

• Failure to provide the basic employee information

• Failure to submit a copy of the employee IC/passport (if information submitted previously has changed)

• Failure to provide information in the ‘Particulars of Remuneration’ / ‘Monthly Remuneration Information’ Section.

• No complete date in the Form, such as:

i. Date of commencement of employment

ii. Date of resignation/retirement death

iii. Expected date to leave Malaysia

3. Mistakes under the Declaration section

• Incorrect or incomplete information:

- Name, Identification / Passport Number and Designation

• No signature or signature not using black ink pen.

• The use of signature stamps and digital signatures is not permitted.

• The Form is not signed by the empowered person.

4. Form submitted using an unauthorised method

• The form cannot be submitted via email or fax.

What are the consequences of an incomplete form?

i. The incomplete form will not be processed by Inland Revenue Board Malaysia (IRBM).

ii. Penalty will be imposed under Paragraph 120(1) of the Income Tax Act 1967 as a result of delay or failure to submit the form:

• A fine of not less than RM200 or not more than RM20,000;

• An imprisonment not exceeding six months; or

• Both.

How to fill in and submit the form?

To fill in the relevant fields using:

• Black ink pen and in block letters; or

• Typed using a computer and printed it on the Form.

To submit Form CP21, CP22A and CP22B:

• Through the e-SPC application.

• To the IRBM Branch that handles the employee income tax file.

• To the nearest IRBM office.

To submit Form CP22:

• To the IRBM Branch that handles the employer tax file.

• To the nearest IRBM office.

Source:

Criteria on Incomplete Form CP21, CP22, CP22A and CP22B Which is Unacceptable | Lembaga Hasil Dalam Negeri Malaysia

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