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.

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.

CP39 adalah penyata PCB perlu beri kepada LHDN settiap 15th hari bulan dan CP38 pula adalah potongan cukai tambahan LHDN, dan majikan perlu buat potongan tambahan ansuran bulanan daripada gaji pekerja.

The CP38 notification is issued to the employer as supplementary instructions to clear the balance of tax liability of employees over and above the Monthly Tax Deductions (MTD)

2025年3月21日 · Method 1: Submit CP38 via e-PCB (LHDN Portal) Go to e-PCB Portal https://e.hasil.gov.my; Login with Employer Credentials. Use the Employer’s Tax Number and registered password. Select CP38 Payment. Navigate to the CP38 section. Upload or manually enter the employee’s CP38 deduction details. Verify & Submit. Double-check the amounts. …

CP38: Focuses on specific employees who are instructed by LHDN to pay additional taxes through salary deductions. Only applies to employees identified by LHDN. Payments align with the specific directive and are submitted along with the CP39 or separately.