CP38 Tax Payment

 What is CP38  Tax Payment ?

CP38 is  a instruction to Deduct Salary which issued by LHDN.  This CP38 instruction requires that the employer make additional deductions in monthly installments from the salary of the taxpayer (other than a
Monthly Tax Deduction) towards settlement of taxpayer’s income tax arrears.

The Salary Deduction Order (CP38) for tax payment in instalments aims to ease the burden of the taxpayer who should be paying the tax arrears in one lump sum under the Income Tax Act 1967.

The CP38 Order takes effect from the July salary up to December this year and it was announced by the IRB through the mass media.

The CP38 Directive will be effective from the July to December salaries this year and the tax records on the payments made will be sent to the employees concerned via e-mail or by post

How to appeal CP38 Order ?

Individuals who received the order and felt that it would be burdensome due to the short payment period could actually make an appeal to the LHDN.  They can make the appeal and if approved after the assessment is made, the instalment period will be extended and the monthly instalment can be reduced.

Further enquiries can be made by calling the LHDN Call Centre at 1-800-88-5436 or the LHDN branch that handles the tax file.


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