Income Tax Forms

Income Tax Forms

Form E or CP.8D
  1. Statement of employee remuneration and monthly tax deduction (MTD) for the whole year, to be submitted online to LHDN by 31 March of the following year.
  2. For example, Form E for year 2019 must be submitted by 31 March 2020. 
  3. This form is generated annually.

Form EA or CP.8A
  1. Statement of employees' yearly remuneration on or before 28 February of the following year.
  2. For example, the Form EA for the year 2019 must be given to employees by 28 February 2020. 
  3. This form is given by employers to their employees as a reference for the purpose of tax filing. 
  4. This form is generated annually.

CP.21
  1. Tax clearance form for employment cessation of employees leaving the country for a long period/permanently. 
  2. To be submitted by employers to LHDN. 

CP.22
  1. Notification to LHDN on new joined employees to be submitted by employers.

CP.22A
  1. Tax clearance form for employment cessation of employees to be submitted by employers.

CP.38
  1. Statement of additional deduction in employee's salary on top of the MTD to settle their income tax arrears via monthly instalments over a certain period. The duration of this deduction is determined by LHDN.
  2. This is only applicable for employers who have been instructed by LHDN to deduct their employee's salary for CP.38.
  3. This form is generated monthly throughout the instalment period. 

CP.39
  1. Monthly income tax deduction statement to be submitted to LHDN with payment by employers.
  2. The submission must be made by 15th of the contribution. For example, the MTD payment for the payroll month of March 2020 must be made by 15 April 2020. In this case, April 2020 is the contribution month. 
  3. This form is generated monthly. 

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