CP38 is an additional tax deduction issued by LHDN. CP38 requires the employer to make additional deductions in the form of monthly instalments from their employees’ salaries. This tax deduction is calculated based on the employees monthly taxable income.

CP38 is an additional tax deduction issued by LHDN. Employers are required to make additional monthly deduction on their employees’ salaries in the form of instalments. The tax deduction is calculated based on the employee’s monthly taxable income.

Arahan CP38 akan dikeluarkan oleh LHDNM yang mengkehendaki majikan membuat potongan tambahan secara ansuran bulanan (selain daripada potongan cukai bulanan atau PCB) bagi menyelesaikan tunggakan cukai pendapatan.

This CP38 form regulation requires employers to make additional deductions in monthly installments from taxpayers ‘salaries (other than monthly tax deductions) against taxpayers’ income tax arrears.

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CP38 pula merujuk kepada potongan cukai tambahan yang dikeluarkan oleh LHDN, dan majikan perlu membuat potongan tambahan dalam bentuk ansuran bulanan daripada gaji pekerja mereka. Ia biasanya dikenakan untuk tujuan menyelesaikan cukai pendapatan yang belum dibayar pada tahun cukai sebelumnya.

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. CP38 Instructions will be effective from the July 2014 salary until December 2014.