Borang Cp39 Form – Fill Out and Use This PDF

Borang Cp39 Form PDF Details

The Borang CP39 form is the official monthly tax deduction statement required from all registered employers in Malaysia. Issued under the authority of the Lembaga Hasil Dalam Negeri (LHDN), this form documents the Potongan Cukai Berjadual (PCB) amounts withheld from employee salaries each month. It operates under Section 107 of the Income Tax Act, 1967, and the Income Tax (Deduction from Remuneration) Rules, 1994.

Employers must complete and submit the CP39 form along with the corresponding payment by the 15th day of the month following each pay period. Late submission or non-payment can result in penalties imposed by LHDN. Both manual and electronic submission options are available. The e-CP39 online portal and e-Data PCB system allow employers to submit data in bulk, which is particularly useful for companies with a large number of employees.

The form captures key details including employer registration numbers, employee income tax identification numbers, monthly PCB deduction amounts, and total remittances. Employers must keep accurate payroll records for each employee subject to tax deductions. You can use a payroll check template to track individual salary breakdowns before calculating PCB amounts. For complementary documentation, a statement of earnings and deductions can help employees verify the amounts reported in their CP39 records.

Employers in Malaysia who are required to deduct PCB from employee wages must register with LHDN and download the approved CP39 format from the official LHDN portal or use the fillable version available here. For additional reference, a payment deduction statement can serve as supporting documentation when remitting taxes. The PCB system applies to all categories of taxable employment income including salaries, wages, bonuses, commissions, and allowances.