Tax settlement letter (SPC)
An employer must make an application through the e-SPC system to IRBM for a tax settlement letter (Surat Penyelesaian Cukai, SPC) if their employee:
- Ìý
•ÌýÌýÌýÌý is expected to leave Malaysia permanently or for a period of more than three months
- Ìý
•ÌýÌýÌýÌý is leaving work and retiring in Malaysia
- Ìý
•ÌýÌýÌýÌý dies in service
The application is made by submitting Form CP21 (see 5.2) not more than 30 days before the expected date of leaving employment/leaving Malaysia (GOV.my).This form is not necessary if the IRBM is satisfied that the employee is required to leave the country at frequent intervals due to their employment.
The
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Web page updated on 17 Mar 2025 14:53