CP22A declaration


So recently I’ve joined a company that has not been declaring CP22A and CP22 when they have a resignation and new joiner. The company have been in business for 13 years and as far as I know, no submissions were ever made but the necessary tax deduction is made every month as according to the law.

I have point this matter to my department head. And he had his concerns.

  1. If we were to begin declaring, will it trigger LHDN to do a more thorough investigation on the company.
  2. If we were to start declaring and thorough investigation is done, is it possible to plea for pardon with reasonable justification
  3. Should we continue not declaring the forms as practiced and hopefully LHDN will not conduct an audit to the company.

What should we do?

I think this is a complicated legal issue and I am not in a good position to reply. I will leave this to other more experienced users.

Hi Kapchew,

Thanks but I’d be open to hear your thoughts on this matter.

In furtherance to the discussion I had with my department head. We have an agreement to begin complying to LHDN’s procedure as we believe it is the right thing to do. But we need some assurance or some guidance before we proceed and in case things go south.

My personal opinion is that in terms of law compliance, it is better to start ASAP. The more you delay, the higher the penalty you will receive later, unless you think that you are extremely lucky that you would never be caught. Just my 2 cents.

Just start doing for your new hire and fire. no issues

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