IRBM has updated the rules on applying for Tax Clearance Letters (TCL) effective 1 November 2025, replacing the earlier April 2024 guidelines.

Good news for employers :
You no longer need to submit CP22A or CP22B for non-Malaysian employees who resign, as long as:

1. They do not receive gratuity or compensation, and
2. They continue working in Malaysia.

If both conditions are met, no submission is required.

For amendments or additional applications, TCL must be done online via e-SPC on MyTax Portal. However, cancellation of TCL still needs to be handled manually at the IRBM office.

A new supporting document is now required for CP21 – a “Declaration of Resident Status”.

Simple changes, but important for SMEs with foreign staff. Make sure HR and payroll teams follow the correct process to avoid penalties.

Read the full content in our blog
https://www.ktp.com.my/blog/tax-clearance-for-foreign-employees/4nov2025

（税务）LHDN最新TCL税务结单指南

LHDN在2025年11月1日更新了个人Tax Clearance Letter (TCL)（税务结单）申请程序，取代之前的2024年4月版本。

好消息：
对于非大马籍员工离职，如果：
1）没有收到赔偿金或离职酬金，和
2）继续在马来西亚受雇，
雇主不需要再提交CP22A或CP22B。

如果是修改或追加申请，必须通过MyTax的e-SPC系统线上处理。
但取消TCL，还是要到处理该员工税档的LHDN分行。

另外，CP21需要增加一份新的支持文件：
《居住身份声明书》。

小小的改变，却非常重要，尤其是有外籍员工的中小企业。

阅读完整内容，请浏览我们的部落格：
https://www.ktp.com.my/chineseblog/tax-clearance-for-foreign-employees/04nov2025