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Guide to Tax Clearance In Malaysia for Expatriates and Locals

Updated on March 29, 2017
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Born & raised in Malaysia, Mazlan is proud of his Malaysian & Asian heritage & likes to share its mysteries, cultures & current issues

If you want your last month's salary to be credited to your account and not be withheld by the Inland Revenue Office, then read these guidelines on how to make tax clearance in Malaysia for expatriates and local Malaysians.

What is a Tax Clearance?

A tax clearance is a certificate or letter from Malaysian Inland Revenue (LHDN) that says that you either do or don't owe income tax.

Upon getting this letter, your employer will release the balance of any money withheld from you after you settle the outstanding taxes as shown in the tax clearance letter/certificate. This money is your salary, overtime payment, gratuity or compensation due to you.

The Tax Clearance Letter or Certificate (Surat Penyelesaian Cukai, SPC) applies to both Malaysians and expatriates or foreign Workers.

Who Needs to Apply for Tax Clearance?

You need to apply for a Tax Clearance if you are retiring, leaving employment at the end of a contract, resigning, terminated from your employment, or leaving Malaysia for a period exceeding three months. When a taxpayer dies, their next of kin needs to apply.

When to Apply for Tax Clearance?

For LHDN to expedite the issuance of the Tax Clearance Letter, you must apply 30 days BEFORE the expiration of your work contract, your date of resignation or termination of employment, or the date of your departure from Malaysia.

In the case of death, the next of kin must submit the application within 30 days after the date of death.

How to Apply for a Tax Clearance?

To apply for a Tax Clearance, get your employer (usually the HR department) to complete one of the following forms:

  • Form CP21 (if you are leaving the country)
  • Form CP22A (for retirement, resignation or termination of employment if you work in the private sector)
  • Form CP22B (for retirement, resignation or termination of employment if you work in the public sector).

In the case of death, the beneficiary of the deceased taxpayer must inform the taxpayer's employer; then make sure the employer informs LHDN immediately of the death.

The submission can be done online through e-SPC (by the employer only) or manually through the LDHN office that handles your income tax file.

To expedite the issuance of the Tax Clearance Letter, make sure you submit the latest income tax return form. This will update the current status of your tax assessment.

What to Do if You Leave, Resign or Retire Before the Income Tax Return Due Date

If you are eligible for the Monthly Tax Deduction (MTD), and you leave the country, retire or resign before 30th April (Income Tax Return Due Date), then you are not required to submit the income tax return.

For example, if you leave, retire or resign in November 2016, then you don't have to submit a 2016 income tax return (which would be due for submission end of April 2017).

But if the date of departure, resignation, or termination is in 2017, say on 31st March 2017, then you must submit your 2016 income tax return (to be submitted before 30th April 2017). This is to declare your income for the period 1st January 2017 up to 31st March 2017.

If You Are Not Eligible for MTD

If you are NOT eligible for the monthly tax deduction (MTD), then you have to submit your income tax returns for the prior years AND the current year of your departure, resignation or retirement.

What If Your Application for Tax Clearance is Delayed?

Delay in submitting the application for tax clearance may be subject to penalty. Even though LDHN will take the employer to task, it is also your responsibility to ensure this does not happen. And by doing so, you get monies due to you as soon as possible.

So, what is the penalty?

The penalty will be in the form of fines between MYR 200 and MYR 20,000 and imprisonment for up to six months.

LHDN might take legal action against an employer who fails to pay the outstanding tax as per the Tax Clearance Letter. So this is no laughing matter.

How Soon will LHDN Process My Application?

If you submit all the required documents and there are no further queries, LHDN will process and issue the Tax Clearance Letter within ten working days.

Do You Need to Close Your Tax File?

If you are leaving the country for good or are retiring and will not be receiving any future taxable income then you should close your tax file.

Apply in writing to the LDHN office that handles your file (provided there are no outstanding monies due to LHDN) and ask for your tax file to be closed.

If You Are An Expatriate or Leaving the Country

Additional Income After Your Departure Date

If you are entitled to bonus payments or any additional salary after your departure date, you are required to declare this income, which may be taxable.

Cancellation of Employment Pass

Your employment pass or professional visit pass must be canceled before you leave the country.

Submit your application (done by your employer) to cancel the pass within one month of your departure date.

Do You Have Any Comment?

If you have any comment to make on this guide to tax clearance In Malaysia, or you want to share your experience on tax clearance, let me know in the comments below.

Cheers.

IMPORTANT NOTICE ON YOUR QUESTIONS

There are instances where questions posted here are already answered in the previous queries by other readers OR the answer is already in the article.

Hence, I will not be replying to those questions.

I will also NOT answer any questions that you send via emails. Any questions, please submit through the comment box.

Thank you for your understanding.

© 2016 Mazlan

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    • profile image

      JM 9 days ago

      Hi, i'm working as an expatriate.

      My work permit issued in July 2016.

      Company has never paid PCB nor Sumbitted EA 2016 yet.

      Now my company wants to clear the outstanding PCB for me, am i allowed to pay the lump sum amount of PCB?

      Thank you.

    • profile image

      SamAlex 12 days ago

      Hi,

      URGENT ATTENTION REQUIRED!!!!!!

      If I need to pay some money to income tax then how can I pay it them ? My employer will pay it OR I can directly pay it ?

      Also If I left Malaysia more than 14 days in last 6 months for a personal purpose like marriage .. Am I eligible for an exception to get the resident status ?

    • greatstuff profile image
      Author

      Mazlan 3 weeks ago from Malaysia

      As per my article, if your stay is 182 days and more, the tax status will be as a Resident.

    • profile image

      Hi Mazlan 3 weeks ago

      I am an expat working in Malaysia. I will be finishing my 6 months at the end of September. My question is as per Tax norms i am charged 28% but suppose i Resign and my last day of stay in Malaysia is on October 1st Can i claim the refund of excess tax i have paid as i would have completed my 182 days.

    • greatstuff profile image
      Author

      Mazlan 3 weeks ago from Malaysia

      Matt, your visa issue is the Immigration Dept matters and I am not an expert in this field. But from what I know, this Residence Pass-Talent Visa is for highly qualified expatriates to continue to reside and work in Malaysia. It gives you lots of attractive benefits, including the flexibility to change employers multiple times during the validity of the pass. It could also include having your own SSM registered sole proprietor company. Yes, any income derives is taxable.

    • profile image

      Matt 4 weeks ago

      Hi Mazlan,

      I am a foreigner with a residence pass talent visa. Do you know if I am able to start my own sole proprietorship with this visa? I intend to freelance and be paid by a foreign company into a Malaysian bank account. I assume this qualifies for Malaysian tax.

      Thanks,

      Matt

    • greatstuff profile image
      Author

      Mazlan 4 weeks ago from Malaysia

      Amit, my best bet is for you to personally go to LHDN's office to check on your status. My gut feel is that you fall under Resident Status BUT check again with LHDN as I might be wrong.

    • greatstuff profile image
      Author

      Mazlan 4 weeks ago from Malaysia

      Lim, you had signed and acknowledged that the tax submitted was correct. if there were errors, you can appeal but within the allowed period. I suggest you go to LHDN's office to clarify your case.

    • greatstuff profile image
      Author

      Mazlan 4 weeks ago from Malaysia

      Employer: It is your responsibility as an employer to notify LHDN and seek tax clearance for this expat. Once the Tax Clearance Letter (TCL) is issued (a TCL is a letter issued by LHDN to notify the employer of the resigning employee’s tax liability, prior to making the final payment of salary/compensation/gratuity to him/her) you will know of any outstanding income taxes owing, and if so, the employer is able to settle the outstanding tax from the monies withheld from the employee.

    • profile image

      Amit 4 weeks ago

      Dear Mazlan,

      I have a query on my residant status.

      In year 2017 , i went to

      my country from 26mar 2017 to 28 may 2017. I went because my mother was ill and i got permission from my company to work from home for three months.

      I have the letter provided by company for work from home arrangement. Do you know if i will be considered as residant for 2017?

      I have now resigned due to my mother not recovering much and will be leaving my company and malaysia on 22 july 2017.

      I have already applied for tax clearance on 21st june and waiting for it. I submitted all documents along with my mother medical certificate obtained from my country and my company work from home letter as well.

      Would be great if you can tell me about my residant status for 2017.

      Regards,

      Amit

    • profile image

      Lim CH 4 weeks ago

      Dear Mazlan,

      I went to LHDN branch on Dec,2016 for my tax clearance before leaving to Singapore to work. On April 2017, I receive excess paid tax. I did tax filling on March 2017. The amount I receive is a lot different. I assume they paid me based on the tax clearance on Dec 2016 which I have not included personal rebates(magazine,insurance etc). May I know how to proceed with this?

    • profile image

      Employer 4 weeks ago

      Hi,

      I have an expat who is refusing to pay the tax clearance amount. Who will be liable? Is it the employee or company? Tax is borne by individual.

    • profile image

      Ken 5 weeks ago

      Dear Mazlan,

      Thank you so much... I will drop by LHDN when I return for the Raya Holiday.

    • greatstuff profile image
      Author

      Mazlan 5 weeks ago from Malaysia

      Ken. Yes, if based on this information, then you are exempted from tax. But I would suggest when you are back in the country, drop over to LHDN and clarify your situation. I might be wrong (or right).

      On buying property, you should have no problem since you are a Malaysian.

    • profile image

      Ken 6 weeks ago

      Here are some additional info on top of my previous message:

      1) Reside in Malaysia for less than 60 days a year

      2) Work for a Singapore registered company

      3) My first job since graduation

      4) Yearly salary ~ SGD12,000 basic ~ SGD 30,000 tavel allowance

      5) Worked for almost 2 years actually.

      I read from the LHDN website that "With effect from the year of assessment 2004, income derived from outside Malaysia and received in Malaysia by a resident individual is exempted from tax". Since I am not considered a resident based on the days I am physically in Malaysia, and earning foreign income, I believe I am exempted from income tax (correct me if I am wrong). Do I still need to declare the income? Any trouble e.g. purchasing property in Malaysia?

    • profile image

      Ken 6 weeks ago

      Thanks for the reply Mazlan,

      Here was your reply:

      "Ken. Is your Singapore owned company based in Malaysia? If you are employed by this Malaysian based company and your office is in Malaysia, then your tax is paid as per LHDN. It doesn't matter if you are out of the country for 300 days or more. All income must be declared."

      The answer is no. The company is registered in Singapore, I am paid SGD, I work as a maintenance engineer so I do no stay in Malaysia for more than 60 days a year. My pay is transfered directly to my bank in Malaysia so I am not sure if I need to declare them too.

      If you want to ask if I pay taxes to Singapore, the answer is no too. I do not work within Singapore. For example, I work 3 month in Indonesia, then 3 months in Korea, then 3 months in Philippines, then 2 months at Taiwan, having a week or two break at home (Malaysia). So it is rather confusing for me in getting an advice.

      So, let's say I need to declare my source of income, am I eligible to pay tax or own a property in Malaysia?

      I would appreciate anyone that could give me an advice. Thank you!

    • profile image

      Max 6 weeks ago

      Hi,

      I am an expat working in Malaysia from January 2015 up to June 2017. 2015 and 2016 tax filed on time. But for 2017, I was only able to submit the tax clearance letter to Tax office 2 weeks before I leave. Will I encounter any problem in immigration during departure?

      Thanks!

    • profile image

      jayaraman 6 weeks ago

      Sir,

      I am two year working into Malaysia. My income tax clearance how to check

    • profile image

      Jamie 7 weeks ago

      Greetings! My work permit in an international school expired last year November 2016. I am back in the Philippines due to certain circumstances. I am planning to go back to KL this month for a visit. Do I still need to do tax clearance? Thank you for your time!

    • profile image

      Luke 7 weeks ago

      Hi,

      I'm a foreigner working in KL (Salary: less than 5k/month). I have paid 28% of my total monthly income for tax . I have personal work so I have to leave Malaysia by middle of July 2017. Is it possible to claim back the tax I have paid? Will my company be involved in any process?

      If possible, please drop me an email to haphinh90@gmail.com, I would love to discuss with you in private.

      Thanks.

    • greatstuff profile image
      Author

      Mazlan 7 weeks ago from Malaysia

      mun li, are you from the company that employed this foreign worker? There is a penalty for not submitting the tax clearance form. I guess it is best you visit LHDN office and see what can be done

    • greatstuff profile image
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      Mazlan 7 weeks ago from Malaysia

      Hi, Esther. I supposed you had your last month's salary before leaving the country? If you intend to work again in Malaysia, yes, it is good to do the tax clearance.

    • profile image

      esther loh 7 weeks ago

      Hi,

      I had leaving malaysia for 3 year do i still need to do tax clearance now because currently i holiday at malaysia. I was leaving at 1/4/2014 and i do not know i need to do tax clearance. Am i still need my company do cp21 form?

    • greatstuff profile image
      Author

      Mazlan 2 months ago from Malaysia

      Hi, Jane. Did he get his last month salary? It is better for him to do this, in case he want to come back and work again in Malaysia.

    • profile image

      Jane 2 months ago

      Scenario : Employee left the country in Nov 2016. Did not do the tax clearance prior to leaving (reason being he does not know that he needs to do it). In April 2017, employee has submitted his tax filing for 2016 instead. Does he have to do the tax clearance now?

    • greatstuff profile image
      Author

      Mazlan 2 months ago from Malaysia

      Susana, it is from the same LHDN office that handles your tax file

    • greatstuff profile image
      Author

      Mazlan 2 months ago from Malaysia

      Siti, I will answer your Q2 first: Before leaving the country, you should inform LHDN of your departure so that there is no missing gap in your e-filing. I assumed that you did not, so I suggest you write in to inform them

      Q1: Technically you have to do e-filing BUT since LHDN has been informed (or in your case, will be informed of your oversea stint) then you don't have to do your e-filing

      (NOTE: If your income is from Indonesia and no income from any sources in Malaysia, you are not subject to taxes on that Indonesian income.

    • greatstuff profile image
      Author

      Mazlan 2 months ago from Malaysia

      Shania, yes they have to, otherwise, you will not be getting your last month pay or any other bonuses, if any.

    • greatstuff profile image
      Author

      Mazlan 2 months ago from Malaysia

      Eva, you can do it online or ask your parent to visit LHDN office for the submission

    • greatstuff profile image
      Author

      Mazlan 2 months ago from Malaysia

      Scott, if you were in the country for 182 days in 2016 and was in the country on Dec 31st, 2016 and on Jan 1st, 2017 then this link to 2016 will mean that you are a resident for both years. Hence, your number of days for the holiday is covered.

    • profile image

      Susana 2 months ago

      Hi, is canceling my employment pass and tax clearance (including tax return) a process that can be done at once, or I need to do it separately in 2 different offices? Thanks

    • profile image

      Siti 2 months ago

      Hi,

      I'm Malaysian currently working in Indonesia since 2016. I have been posted here by my employer based out of Singapore.

      Question:

      1. My salary is drawn here in Indonesia, no income in Malaysia. Do I still need to complete the e-filling? If yes, how? Any forms or guide from LHDN that you can refer me to?

      2. In my case, do I also need to apply for the tax clearance?

      Thanks.

    • profile image

      Shania U 2 months ago

      I am a foreigner, resident of Malaysia holding resident pass Talent which gives me rights to seek for a job with any other company without applying for employment pass. My employer made me redundant and it will be due 31 of May. I did not find job yet and I am going to leave the country and return in 2 month time as I am looking for job. In this case shall the employer inform income tax department about my departure?

    • profile image

      Eva 2 months ago

      Hi,

      I'm Malaysian. I worked until 31 of March 2017 in Malaysia. I had left Malaysia right now for half year or more. However, i did not do tax clearance before I left my country. Is that possible to do online or ask my parents who in Malaysia help me apply tax clearance on behalf of me?

      Thank you :)

    • profile image

      Scott 2 months ago

      Can anyone help?

      My contract ends on the 1st July 2017 and I have been here since Sept 2014. I am leaving Malaysia on July 23rd. I have had 2 personal holidays this year totalling 14 days and am currently trying to work out if I can leave the country again for another 4 days from the 10th July - 15th without having my tax residency changed from resident to non-resident?

      Any help much appreciated!!

    • greatstuff profile image
      Author

      Mazlan 2 months ago from Malaysia

      Beedhaax, you are right the company should have done this earlier, before your intended date of departure. Irrespective of that, the 2016 tax submission should by now be submitted as the last date was end April 2017. Did you do this?

    • profile image

      Beedhaax 2 months ago

      Hi,

      I am an expartriate and was working in Malaysia until April 2016 when my contract ended.

      My company are telling me that they cannot get my tax clearance until after my 2016 tax return has been submitted and I have paid an outstanding balance.

      This seems shady to me, they should have done this 30days prior to my departure right?

      Thanks

    • profile image

      Marzia 2 months ago

      Hi. This is regarding tax amount that is due. If I pay a lump sum amount to clear my name, how long will it take to clear my name from being blacklisted? Thanks

    • greatstuff profile image
      Author

      Mazlan 2 months ago from Malaysia

      No Ri Sa. It will usually be sent directly to your employer. But you can also collect it in person. Make sure you tell them that; otherwise, it will be posted.

    • profile image

      No Ri Sa 2 months ago

      Hi, after I submitting all required documents to the Tax office, after 10 working days to process, do I have to come back to Tax office to collect it and submit to the company again?Thank you

    • greatstuff profile image
      Author

      Mazlan 3 months ago from Malaysia

      Your tax will be reimbursed if only there are any surplus paid.

    • profile image

      Hemanthy 3 months ago

      Hi, I am working in Malaysia from August 2016, I have 1 year contract in Malaysia, From starting 4 months i have charged with non resident tax , Is this tax will reimbursement for before finishing my one year contract (August 2017), Kindly let me know,

      Thank you

    • profile image

      pradeep kudale 3 months ago

      Hi,

      I am expat and i left country in MAY2016 that time tax clearance was filed by employer. Then i return back in Dec2016 with new employer. Do i still need to decleare Tax for previous emaployer or only declare for current employer.

    • profile image

      L.H.Chin 3 months ago

      Our business had ceased to operate and all our staff had resigned and left. Do we need to to inform LHDN. If so what are the forms or documents that we need to submit to LHDN? especially matters in regard to PCB. Thanks

    • profile image

      Nora 3 months ago

      We few of Expatriates and want to pay Balance of Tax Payable, Are we need to do separate cheque for every expatriate or we can issue the payment in 1 cheque?

    • profile image

      Vishal 3 months ago

      Hi, this is for the information of all. Just came back from the Income Tax Office today at Cheras.

      I was treated as non-resident for my case as described below:

      Started work in Malaysia: 7th Sept 2016

      Last working day in Malaysia: 28th April 2017

      Vacations outside Malaysia: Zero days.

      Total days in Malaysia spanning 2016 and 2017: 234 days.

      Mazlan, I had posted my case earlier in the comments and you were of the opinion that I would be treated as a resident for 2016 and 2017, but I guess you are wrong. Please suggest if there is anyway I can appeal to the Tax authorities to consider me as a Resident. Thank you

      Regards

      Vishal

    • greatstuff profile image
      Author

      Mazlan 3 months ago from Malaysia

      Chk, the personal holiday is maximum 14days. The business trip is counted separately and not part of that 14 days.

    • profile image

      Chk 3 months ago

      Hi

      I will be out of Malayaia more than 14days in 182days, including business trip for 7days and holiday for around 10days.

      My company's HR got reply from tax officer that I can count the days separately holiday and business trip and if the holiday is not exceeded 14days, no problem.

      But each tax officer has each opinion. What do you think? Is this above answer is correct?

    • profile image

      vishnukk 4 months ago

      Hi Mazlan,

      I am in malaysia since Oct 2016, I have not made any travel in 2016. can i travel out of malaysia on social visit not exceeding 14 days within the period from 1st Jan 17 to 30 June 17 and 1 July 17 to 31 Dec 17 ?

      will I be still considered resident for 2016 and 2017?

      Also, Can i make the same travel plan in 2018, I mean travel out of malaysia on social visit not exceeding 14 days within the period from 1st Jan 18 to 30 June 18 and 1 July 18 to 31 Dec 18?

      Kindly let us know this earliest so that we can make our travel plan accordingly.

    • profile image

      Vishnu 4 months ago

      Hi Mazlan,

      I am in malaysia since Oct 2016, I have not made any travel in 2016. can i travel out of malaysia on social visit not exceeding 14 days within the period from 1st Jan 17 to 30 June 17 and 1 July 17 to 31 Dec 17 ? will I be still considered resident for 2016 and 2017?

      Also, Can i make the same travel plan in 2018, I mean travel out of malaysia on social visit not exceeding 14 days within the period from 1st Jan 18 to 30 June 18 and 1 July 18 to 31 Dec 18?

      Kindly confirm this so that I can make my travel plan accordingly.

    • greatstuff profile image
      Author

      Mazlan 4 months ago from Malaysia

      Hi, Cherrr. Thanks for sharing your experience in your application for Tax Clearance and your advice on what documents to bring etc. I am sure the readers will find these useful.

      Thank you once again and wish you the best in your future endeavors.

    • profile image

      Cherrr 4 months ago

      Hi Mazlan & All,

      Please allow me to share my experience on this.

      My contract will end on early of May 2017 (of course not enough 182 days for this year).

      I went to LHDN to do Tax Clearance this morning. Advisable to do the tax clearance around 30-40 days before last day of contract, as they will need to process it & sometimes will take up to 10 working days for LHDN to come up with the official letter.

      As for EP cancellation, advisable 30 days before last day (will be done by employer).

      Here are the documents for doing Tax Clearance:

      - CP 21 form (from employer) (LHDN will take original copy)

      - 1 photocopy of all pages passport

      - Bring original passport

      - Complete 2016 e-filing

      - EA form & supporting documents (receipts for tax deduction that we filled in during the e-filing) from the year employed under the current employer.

      - travelling schedule (when is the date in & out Msia) during the employment with current employer.

      Their calculation for this few months tax, roughly will be referring to last year (2016 July-Dec) whether we fulfill the 182 days and 14 days out of Msia rules.

      In my case, on 2016 Jun I did flew out from Msia for personal purpose, let say 26 Jun I flew back Msia, so they calculate from 26 Jun-31 Dec 2016. In between I did flew out from Msia 2 times, 1 time for personal purpose & 1 time for business trip, totaling 6 days. As long as did not exceed 14 days, and fulfilling 182 days (after deducting the 6 days) then the business trip will be consider as personal.

      If the total out from Msia exceeding 14 days, the business trip will be deducted out (need the proof of documents eg. letter from employer). And after the deduction for business trip, the total number still will have to not exceeding 14 days.

      If the above rules are fulfilled (182 days from July-Dec 2016 & not exceeding 14 days), then this year tax (few months of 2017) will be considered as Resident.

      If the above rules is not fulfilled, then 28% tax will be imposed for these few months of 2017.

      So I will have to wait for the letter that LHDN will send to me regarding my Tax Clearance.

      And in addition, this is how they calculate days out of Msia.

      Eg:

      1 March - fly out from Msia

      5 March - fly back to Msia

      = so the number of days out of Msia is 3 days (2,3 & 4 March). 1 & 5 March is consider in Msia.

      As for me, my tax file is located at LHDN Jalan Duta. (location of tax file may vary, best is to call LHDN to find out if you do not know where is your tax file located at).

      The office location for Tax Clearance counter at LHDN Jalan Duta is at Block 8 (main entrance, the building with CIMB bank) Level 9 (left hand-side after coming out from lift).

      Hope this info is useful for expat friends out there in Malaysia.

    • profile image

      Prateek 4 months ago

      Hi Mazlan,

      very informative article . I have one query if you can help me with that . I am a foreigner and tax resident in malaysia(greater than 182 days/year) from last 5 years . My contract is ending on 31st March 2017 , in 2017 I was out of Malaysia (10th Jan 2017- 8th Feb 2017 ) ..so if I calculate I will be in Malaysia for 60 days only in 2017 ...I read that if you stay less than 61 days in a year you dont need to pay tax ...so in this situation do I need to pay tax as I was tax resident from last 5 years or I can get exemption as I am only for 60 days in current year ?

    • greatstuff profile image
      Author

      Mazlan 4 months ago from Malaysia

      Nor Shah Alam. your tax agent should be able to advise you on this matter. However, I don't understand why it takes your agent 2 months to clear your tax clearance

    • profile image

      Nor Shah Alam 4 months ago

      If an expatriate has been terminated and gets severance of about 10 months of his salary, can he request from the company to release some amount - eg. 2 months salary as he has to go back to his country without any income and request not to withhold 100% of his last drawn including his severance? We are doing it through a tax agent and it takes about 2 months for tax clearance. Thanks.

    • profile image

      Angela 4 months ago

      Hi Mazlan,

      I have a question. My husband is an expat working in KL hired July 2016, tax is being deducted as a non resident as he is not yet staying for more than 182 days for 2016, so tax deduction per month is around 25-28% which is fine.

      My husband tendered his resignation this Feb 28, 2017 and still have 1 month notice, end date with company is March 31, 2017. So until Feb salary he is still being deducted with his tax which is fine.

      My question is now their HR came back saying he still need to pay the tax for January 2016-June2016...which is absurd since my husband is not yet working in KL and not even with their company during those months? According to them its the law. I just want to confirm if they are telling the truth? As I cannot find it in the website.

      Please help us understand.

      Thanks,

      Angela

    • greatstuff profile image
      Author

      Mazlan 4 months ago from Malaysia

      Vishal, from 7th Sept

    • profile image

      PS 4 months ago

      Hi Mazlan,

      I'm a malaysian and currently working overseas. I left Malaysia in Nov'2016 however did not perform tax clearance. My Company perform MTD to my monthly salary and read articles that I can actually declare 2016 income in the 2017 tax filing. Is this right and no implications. Thank you.

    • profile image

      saurabh 4 months ago

      Hello, I started working 14th may 2016 and will be flying for 3 weeks after 14th may 2017, will come back again in june 2017. How do i get refund of tax which is deducted in all these months @ 28% (non-resident)?

    • vshalprasad profile image

      vshalprasad 4 months ago

      Hi Mazlan,

      I started work on 7th Sept 2016 in Kuala Lumpur and haven't taken any vacation yet, also staying here on 31 dec and 1 jan. Now I plan to resign and leave Malaysia by breaking my contract. For tax purpose, to be considered as a resident for my entire stay in Malaysia, do I need to stay here till 8th March 2017 (182 days from 7th Sept 2016) or till 1st July 2017 (182 days from 1st Jan 2017)? A quick reply from you would greatly help me plan my exit dates. Thank you in advance.

      Regards

      Vishal

    • profile image

      mean 5 months ago

      hello! can i have an image of legit non resident tax certificate in malaysia issued by lhdn

      thanks

    • greatstuff profile image
      Author

      Mazlan 5 months ago from Malaysia

      Cherrr, your stay is continuous and hence you are still under Resident for 2017, even if your contract ends in April 2017.

    • greatstuff profile image
      Author

      Mazlan 5 months ago from Malaysia

      Ken. Is your Singapore owned company based in Malaysia? If you are employed by this Malaysian based company and your office is in Malaysia, then your tax is paid as per LHDN. It doesn't matter if you are out of the country for 300 days or more. All income must be declared.

    • profile image

      Cherrr 5 months ago

      Hi Mazlan, thanks for the useful write-up. I would like to ask a few questions.

      I'm working in Malaysia since June 2015 and my last day will be end of April 2017.

      2015 tax - done in 2016 (fulfilled 182 days)

      2016 tax - coming submission 2017

      For this year (2017) i will be working for 4 months (Jan-Apr), so how does the tax calculation? is it for this 4 months will be calculated as Non-Resident?

      Please help and thanks in advance.

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      Ken 5 months ago

      Hi all,

      I am not sure if this is the appropriate place but any advice will be appreciated. I am a Malaysian and reside in Malaysia.

      Currently I am working for a Singapore based company. However, the nature of my job requires me to travel outside of Malaysia and Singapore for over 300 days a year. Since I do not work in Malaysia, I am exempted to pay tax right?

      The funny thing is, I do not work in Singapore either. So I am not required to pay there too. I just started working so I have no idea about all these borangssss.

      Please advice or share your experiences thank you!

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      Mazlan 5 months ago from Malaysia

      Hi, Jenneth. Unfortunately, I can't help you on business tax. Either you get a tax consultant to help you or go personally to LHDN and get their advice. (which is cheaper!)

    • profile image

      Jenneth 5 months ago

      Hello,

      I would like to ask for your point of view,

      i have business (sole proprietor) and previously every year i do have to pay tax. Now, my business sales are decreasing and i would like to close my business in near future.

      Starting this year 2017, there are no more sales in my company.

      Do i have to pay tax again? and i would like to inform LHDN regarding this matter so that i don't have to pay the tax anymore. How is the procedure?

      please help and thanks in advance

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      Meli 5 months ago

      Hi Mazlan,

      I need your point of view in my case.

      I started working since Sept 26th 2016, I entered Malaysia Sept 25th. My contract would be a year until Oct 2017.

      But I am planing to terminate/ resign and leave Malaysia.

      I plan to do my tax clearance on Mar 28th.

      Based on my counting, the total of my stay would 185days but I was out of the country for 12 days (break it into 2 different times, december 2016 and jan 2017 but I was in the country on dec 31st and jan 1st). From the beginning until now, my tax still 28%. My question is,

      1. Is it possible to get my the 28% of my taxes back? Since I stayed for 182 days (include my fly out)

      2. When should I start to tell my HR? Because I read the tax clearance form should be filled less than a month of my departure date. I'm planning to leave the country on April 1st.

      Please help.

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      Mazlan 5 months ago from Malaysia

      Prince0104, most of your questions are already answered in the article. On tax matters pls see my article on Tax here: https://toughnickel.com/personal-finance/Quick-Gui...

      On EPF, go to EPF office and apply for withdrawal.

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      Prince0104 5 months ago

      Hi Mazlan,

      Good Morning. I am working in Malaysia since last 2 years and my work permit is due for expiry in April 2017. Due to personal reason, I am not interested in WP renewal and want to leave the country exactly on the WP expiry date or a week advance (by adjusting my Annual leaves)

      Few Queries

      1) Do I or my employer need to cancel my WP (even though it's going to expire on 30th April) ?

      2) Tax clearance cert : Who should apply for this ? Me or my Employer ? What the relevant document we should submit to LHDN ? Should we visit to servicing branch or apply online ?

      3) In my case, I am not resigning but leaving the country due to work permit expiry so which form would be applicable CP21 or CP22A ?

      4) I am planning to file my 2016 tax returns by 1st March 2017 and expecting a refund. How about filing tax for 2017 (Jan to Apr 17) and when should i expect tax refund for 2017 ?

      5) Currently for 2017 my employer is deducting my tax based on my resident status. Since i am leaving the country without completing 180 days in 2017, will my tax deduction % or refund will affect/change according to my resident status in 2017 ?

      6) EPF - bit confused on this area. Looking at my WP expiry date, when should I apply for EPF withdrawal process ? Should i request my employer to stop deducting my EPF for next 2 months ? or allow them to continue deduction and contribution until april salary and then i can withdraw all the contribution done by me and employer?

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      Nilesh 5 months ago

      Thank you so much for you revert. My employer has cancelled the Employment pass and I have visited the LHDN office to expedite the closure and issuance of the Closure Letter. Another question, once I get my EA form if I am not living in Malaysia anymore, will I need to come and declare the income in this year for 2017?

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      Mazlan 5 months ago from Malaysia

      Nilesh, make sure you also cancel your employment pass. If you decide to work again in Malaysia, it will be easier to get a new work permit. As usual, you need to declare your income once you get the EA form. It is best to go directly to LHDN's office to sort this out.

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      Nilesh 5 months ago

      I joined on 4th Dec 2016 and have resigned now. My last working day is 18th Feb 2017 and am flying back. I have submitted forms to LHDN manually with the help of my HR and waiting for the letter now. I understand the clearance will be done by my HR through my Full & Final settlement salary. Do I need to do anything else before leaving. Also what is to be done with the EA form which my employer will be sending next month.

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      Mazlan 5 months ago from Malaysia

      Zubir, your end of contract date don't have to be the same as your flight date. I believe you are allowed to stay a couple of weeks more, depending on which country you are from.

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      Zubir 5 months ago

      Thanks Mazian,

      Now I have another trouble ,

      Tax clearance successfully issued , So I am going to cancel my EP but I asked HR to let me do this myself . I have DP11 form , authorization letter and a cancellation cover letter stating 5th Feb but I changed my flight ticket to 13th Feb and the HR told me he is not going to issue any more letter for me and that's it!

      I havn't go to immigration counter yet. As i know immigration needs that date to be same as my flight date ! how to proceed now?! Is it possible that immg officer still cancel it for me?

      If not what will happen if i just leave? is there any other option?

      Thanks

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      Mazlan 6 months ago from Malaysia

      Zubir, I have answered your question but it didn't show up on the website. So I am posting it again.

      As I had mentioned in my reply, technically, once EP is canceled, you cannot work in the country and get paid for it.

    • profile image

      Zubir 6 months ago

      HI,

      My tax clearance already issued , My EP cancellation is in progress and i have my flight ticket two weeks later , and my last employment date passed yesterday.

      Am i legally eligible to received extra salary from the company if i am going to work for this remaining two weeks, considering my last employment date passed and TL issued ?

      Thnkas

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      Mazlan 6 months ago from Malaysia

      Dear Farhan, I believe answers to your questions are in the article. TQ

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      Mazlan 6 months ago from Malaysia

      Dear WS. I suggest you send them copies of all the particulars and tell them that you are currently working abroad.

      Tell them that once you are back (for holiday? and state when that will be) you will see them should there be any further info required etc.)

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      Farhan 6 months ago

      Hi Mazlan,

      I'm resigning from my current employer by the end of this week and leaving Malaysia.

      I hope you could kindly answer my questions below.

      - What are the documents that I should bring to the tax office?

      - Would it be possible to get the clearance by submitting the documents online?

      - What would be the chronological order to get this clearance if I have to submit it physically to the Tax Office by my self?

      Many thanks in advance for your answer.

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      WS 6 months ago

      Hi Mazlan, looks like I'm in a bit of mess at the moment. So, I'm a Malaysian citizen and have left Malaysia to work overseas. My last day of work was end of April last year, including annual leave. I was not aware that I needed to get the tax clearance letter and my previous employer did not issue me a CP21 form. Fast forward to today, my previous employer said they unable to issue the form has it has been too long since I left. They didn't withhold my last pay and everything (or so I thought) was settled when I left them. LHDN still insists that I need to get the form from them, when I told them they aren't able to issue. Am I able to fill up the form myself, with details from my previous payslips from Jan 2016-May 2016, my last payslip? And then see an officer about it when I return? Please advise.

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      Mazlan 6 months ago from Malaysia

      Hi, SL. I am not an expert in the foreign workers/immigration matter, so I am not able to answer your questions. But my gut feel is, no. I suggest you go and see the relevant immigration dept with regards to this matter.

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      Mazlan 6 months ago from Malaysia

      You need to inform them that you will be leaving the country and it is best to also fill in CP21. You have to declare your yearly total rental in your yearly tax submission. This income must be after less your related expenses (property agent fee, yearly assessment and quit rent, repair, and maintenance etc.)

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      Mazlan 6 months ago from Malaysia

      Jo, not sure if I am able to answer this for you. Best thing to do is to go to your LHDN office that handles your tax file. Explain to them your situation and get their advice.Hope this helps.

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      SL 6 months ago

      Dear Mazlan,

      Found your article very helpful and useful. I have a few questions here. Hope you can enlighten me.

      a) I had an employee who left the country without doing tax clearance and work permit calcellation. And I had checked with the authority department, work permit cancellation can be done without the employee surrender the passport. We can proceed to make police report in order to protect the company from any wrong doing from the employee wrong doing. Then, submit the police report and relevant documents to the authority department.

      My question is, by doing so, will that affect our work permit application for expatriate for the future ?

      b) Can we just let the work permit expire automatically ?Any unforseen risk to the company ?

      Understand that I am not asking question relating with tax clearance. If you have the answers for the questions above, I would like to hear from you.

      b)

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      Johnny 6 months ago

      I am Malaysian and will be migrating overseas in Feb 2017. I am currently employed and my last day with the company is 10 days before I fly. My company does not do PCB. After I leave M'sia, I will continue to receive rental income. Apart from the CP22A, do I also have to do CP21?

    • profile image

      Jo 6 months ago

      Hi Greatstuff,

      My case might a be a bit different, I hope you can advise me on this

      I have been working in Malaysia for 2 years and 9 months from the same company. I received a backdated redundancy letter, which force me to take action against the company. I was not given a month notice, neither a payment in lieu. At the moment, I am waiting to hear from a lawyer regarding this matter but I was wondering how will the process of my tax clearance be? Will I get a tax refund as well?

      I hope you can advise me on this. Thanks!

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      Mazlan 6 months ago from Malaysia

      GKW, go to the LHDN office that handles your tax file and get them to revise the MTD accordingly.

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      GKW 6 months ago

      If my malaysian income tax account has credit, can i offset from my account and not deducting from my monthly salary ? If can, what is the procedure ?

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      Mazlan 6 months ago from Malaysia

      Prakhar, how did you get the tax clearance without getting the letter? A TCL must be issued and it is probably with your employer. Check with them for a copy of this letter. What was the mailing address you registered with LHDN? A copy could have been posted to this address. Alternatively, write to LHDN that handles your tax file and write for a copy of TCL. Give as much detail as possible when you write to LHDN.

      have left Malaysia for more than 2 years. Is there a reason why you now need the tax clearance letter?

    • profile image

      Prakhar Agarwal 7 months ago

      Hi,

      I got tax clearance but never got the tax clearance letter. I do not stay in Malaysia and it has been 2 years already since I left Malaysia. What shall I do to get it?

      Thanks

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      Mazlan 7 months ago from Malaysia

      Ayush, the yearly tax return must be submitted by end April of the following year. Any excess tax paid will be paid back in the following month i.e. May. Hence your income for 2016 (up to end Dec 2016) must be filed before end April 2017. Any refund will be done in May 2017.

    • profile image

      Ayush 7 months ago

      When i can claim back my taxes paid due to non residential status? I started in August 2016 so by feb 2017 i will be resident. Please let me know when can i get my excess taxes back?

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      Mazlan 7 months ago from Malaysia

      AC, you might have a problem to get a new work permit and even encounter travel restrictions.

      You don't get tax clearance, you will not get your last money salary or any other monies due to you.

    • profile image

      Rinie 7 months ago

      Hi Mazlan,

      Is there any email address to contact to with regard the TCL?

      Have explored the website of IRB and also called but couldn't find it.

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      Mazlan 7 months ago from Malaysia

      Rinie, as mentioned in my reply, pls attach a covering letter to explain why you had to leave earlier and forgot to file your tax return.

      On the form that was not signed, maybe because the form is still incomplete. Fill it up and send it back to your employer.

    • profile image

      Rinie 7 months ago

      Thanks Mazlan for your prompt reply,

      The CP21 form they sent to me is already filled up by them include the number figures, but only few item is still empty such as, departure reason, address outside malaysia, and the form is not yet signed off by them. Is that valid?

      And anyway, is it Ok to apply the TCL now, since you mentioned in the article must be 30 days before the expiration of contract?

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      Mazlan 7 months ago from Malaysia

      Hi, Rinie. Yes, you need to fill in the attached forms as sent by your HR officer. Send it back to both LHDN and to your company's HR. Also, attach a letter to LHDN (copy to HR) to explain your situation (left the country for health reason etc)

    • profile image

      Rinie 7 months ago

      Hi Mazlan (Greatstuff),

      Thanks for your article, it's very useful!

      My contract was ended on last November 2016 and not extended, but I have left the country due to an important health recovery.

      Then I got an email from HR just recently saying that I need to do the tax clearance before they could release the last salary. They attached the filled CP21 form (but not signed yet), EA And PCB.

      Please your further assistant as I'm in hometown already and not possible for me to go to LHDN for the tax clearance.

      My work permit is still valid however until next year and have not cancelled it.

      Thanks,

      Rinie

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      Mazlan 7 months ago from Malaysia

      Hi, yochen. The purpose of the tax clearance is to inform your company (A) of any outstanding tax payment before your company A can pay your last month salary. If you don't have this TCL, your last month salary might be delayed.

    • profile image

      yochen 7 months ago

      Hi, A bit late to comment. But I hope you can help to answer some of my questions.

      - What if the case is change of employment, if I were resigning of company A and will be employed by company B in less than 1 month after my resignation date. Do I still need to do tax clearance?

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      Mazlan 8 months ago from Malaysia

      Jo, any excess tax payment will be paid back in May (all tax return to be submitted by end April)

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      Jo 8 months ago

      Hi, Good Day to all, just wondering, I worked in malaysia for 1 and 9 Months then I resigned and left the country on October 5th 2016, I've already submitted and got the tax clearance document

      question is if I have an excess tax payment, when or can I still receive it?

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      Mazlan 8 months ago from Malaysia

      Hi, Miss O

      You are required to submit your tax clearance 30 days before your departure date and if you have MTD, then you don't have to submit your tax return for 2016 since you will be leaving in Jan 2017. Any bonus paid in April 2017 for your services in 2016 will be declared on the 2017 tax return.

      Your notice period is three months and I don't see any reasons why your HR will not offset your AL. (Unless you have accumulated a lot of days). Some companies will pay you in cash for the annual leave that they don't allow to be offset.

      On your bonus payment, why don't you ask if they can pay them in your last month salary since you will be migrating? I am sure they will reconsider your case.

    • profile image

      Miss O 8 months ago

      Hi Mazlan,

      This article is very informative and helpful. Thanks for sharing! I have questions need your advice please:

      I'm a Malaysian, migrating to US for good.

      I resigned on 3Oct 2016, my last working day is 3Jan2017. I have 18days of AL & 4days of RL. According to HR I can't use my AL to offset my notice period(3months) due to tax clearance concerns.

      If I use my leaves to offset notice period then my last physical day would be 28Nov and I won't be entitied for bonus because HR said I can't have income after 28 nov, I should declare tax before this date. I can't be a company employee (receive salary) after 28 nov.

      *my company policy: an employee entitled to bonus if he/she still an employee on 31 dec (included serving notice). My company giving bonus on April every year.

      HR advised me to serve full 3months notice I.e until 26Dec (offset 4RL) and I will be entitled bonus next year April 2017.

      They ask me to declare tax before 26 dec, and they will give me payroll on 26 dec.

      However, they will pay me my allowance on January 2017 and pay my bonus in April 2017.

      So do I need to declare tax for 2017 later?

      I wish to leave the country asap to reunite with my husband as we hv had enough of LDR. I wish I could offset my AL and get my bonus. Could you please advise me? Thanks a lot!

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      Author

      Mazlan 8 months ago from Malaysia

      Pankaj, no problem. Is there anything else I can help you with?

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      Pankaj 8 months ago

      Thanks Mazlan for your time and reply.

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      Mazlan 8 months ago from Malaysia

      Hi, Pankaj. Work visa and Visit Visa are two different type of visas. You cannot come in under visit visa and work in the country nor use that to add into your previous (expired?) work visa length of stay.

      2. I am not sure if you can do that. I suggest you go to the LHDN office that handles your file and explain to them in person of your reasons.

    • profile image

      Pankaj 9 months ago

      Hi Mazlan,

      Thanks for informative article.

      I was staying in Malaysia till June 16 since last year. My 2016 tax status is non resident due to shorter stay from 182 days. My two questions are :

      1. Can I plan to visit Malaysia on visitor visa before December and complete number of days to claim tax residency.

      2. Can I file revised return for 2016 to get tax refund. I already submitted return as non resident to get tax clearance and my final settlements from Employer.

      Thanks

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      Author

      Mazlan 10 months ago from Malaysia

      Hi Andrew

      Appreciate if you check out my other article on Tax for Expat in Malaysia. The link is

      https://toughnickel.com/personal-finance/Quick-Gui...

      You will find your answers there. If you are still not clear, do let me know. TQ

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      Author

      Mazlan 10 months ago from Malaysia

      Jeff, answers to your questions as follows:

      Q1. Apply 30 days BEFORE the end of your contract, yes 15th Oct 2016. This is done by your employer but you have to tell them of your intention not to continue.

      Q2&3. The tax clearance letter (TCL) will tell your employer if there are any outstanding amount due or none, and your employer will then release your last month salary or other bonus etc. as per your contract if any. TCL will be issued within 10 working days if all documents are in order. If there are any surplus tax amount paid, it will be credited to your registered bank account (as per your tax submission form) within a month. But if you want them to credit to your bank account in YOUR HOME COUNTRY, you have to visit LHD office that handles your file. Give the bank particulars. The money will be TT to the foreign bank and cost of TT will be deducted from the money due to you.

    • profile image

      Jeff 10 months ago

      Hi Author,

      I'm foreign worker in KL. I started working since November last year (2015). Since November 2015 to May 2016, my salary was deducted by 28%, after May, the deduction is lesser (maybe because my status is resident). My contract will end on November 15,2016. I don't want to extend or find another job in KL, just wanna go back to hometown.

      Question:

      1. According to your article, I shall start proceed tax clearance from October 15, 2016. Am I right?

      2. How to get back my 28% and monthly tax deduction? Is it from Tax Clearance? I imagined "Tax Clearance Letter" is like a document that stated, Jeff you will get back certain amount from your taxes. Can I say like that?

      3. How long does it take for LHDN to credit my Tax into my bank account? Since Im planning to go back hometown by the end of November. Can I say, few days after I received "Tax clearance Letter"?

      Appreciate you help, Author.

      Really appreciate your help

    • profile image

      Anh Quan Chu 10 months ago

      Hello Greatstuff,

      It's great that I've found your article. Could you give some advice on my current case below: I'm currently working in Malaysia for a Malaysian company through a recruitment agency

      - My contract duration is one year, starts from end of August 2016, finishes in end of August 2017

      - My working visa will be completed in September 2016

      - My gross monthly salary is fixed and ranges Rm 3,000-4,000

      - Taxation paying is on my account as written in contract

      Could you clarify the specific taxation I would have to pay for the whole of my contractual period?

      I've known that due to MTD(?) I'll be charged a 28% tax rate per month used for non-residentals in Malay, for first 6 months of my working period. But from now its only 4 months left till end of Malaysia's fiscal year, the agency informed me that the this charge will not be due after 2016 and be refreshed to complete the 6 months, which means the 28% rate will continue till end of June 2017. 10-11 months of my contract.

      They also said that the overcharged was claimable but did not state clearly when, how to or how much to claim. I think I would do tax clearance and get the claim in April 2017.

      Could you give a quick analysis on this to see if all info is correct and suggest me possible way to mininise my losses from tax?

      Look forward to your comments at earliest!

      Kindly keep in touch and I will keep you posted for future queries.

      Regards,

      Andrew.

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      Author

      Mazlan 11 months ago from Malaysia

      Hi, teaches12345. Yes, and I hope they find the info useful.

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      teaches12345 11 months ago

      Good information on this topic. I'm not an expert on taxes but I'm sure there are those out there in Malaysia that will value this advice.

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      Author

      Mazlan 11 months ago from Malaysia

      Hi JK. Happy to hear that you had your issue sorted out. Thanks for letting me know this. All the best to you JK.

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      JK 11 months ago

      Hi greatstuff!

      Yes, I filed it online.

      Thank you very much for your response.

      Will settle the difference to the tax office.

      Regards,

      JK

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      Author

      Mazlan 11 months ago from Malaysia

      Hi JK.

      1. If you are under the MTD and combined with your withheld last month's salary, and there are enough cash to pay for any tax due, then it should be OK.

      But since you were informed to remit additional RM for 2014, then there are tax amount owing from you.

      2. When you filed in your 2014, it should state the amount either overpaid by you (from your MTD) or insufficient and you need to pay the difference. It will not show in your 2015 filing for the amount still outstanding from your 2014 filing. Pls check your 2014 submission. I presumed you did this online?

    • profile image

      JK 11 months ago

      Hi!

      1. What if I already left the country before my Income Tax gets cleared. Will I be subjected to any penalties?

      I submitted all necessary documents for my Income Tax Clearance before leaving Malaysia however few weeks after leaving the country, I was told that I had to remit several ringgits for the year 2014.

      2. If that's the case, when I filed my Income Tax Return last year, March 2015, howcome this "debt" didn't came up?

      Hope to hear from you soon.

      JK

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