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.

QuestionAnswer
Form NameBorang Cp39 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesborang ea ea form 2019 excel download, cp39 form, borang cp39, penyata potongan form

How to Edit Borang Cp39 Form Online for Free

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Step 1: Click the "Get Form" button above. It will open our PDF editor so you can begin filling in your form.

Step 2: With this online PDF editor, you can accomplish more than simply complete forms. Edit and make your forms look perfect with custom text added in, or modify the file's original input to perfection. The tool also supports adding personal images and allows you to sign the PDF.

Filling out this PDF demands thoroughness. Make certain all required fields are filled in correctly.

1. The CP39 form involves specific information to be entered. Be sure the next blank fields are filled out:

The best way to fill in cp39 form stage 1

2. After this section is done, proceed to enter the suitable information in these fields: No Majikan E, Muka Surat, BIL, NO CUKAI PENDAPATAN, NAMA PENUH PEKERJA, SEPERTI DI KAD PENGENALAN ATAU, NO KP LAMA, NO KP BARU, PEKERJA, BAGI PEKERJA ASING, JUMLAH POTONGAN CUKAI, NO PASPORT, KOD, NEGARA, and PCB RM.

Part number 2 of completing cp39 form

3. In this stage, review the Borang CP boleh diperolehi di, JUMLAH, and JUMLAH BESAR fields. Each of these must be completed with highest accuracy.

The way to prepare cp39 form stage 3

It is easy to make an error while filling in the Borang CP boleh diperolehi di field, so review it carefully before submitting.

Step 3: Before finishing this form, make sure all blank fields are filled out as intended. Once complete, click "Done." Sign up with FormsPal now and access the CP39 form for download. All changes are saved, allowing you to edit the form at a later stage as required. We do not share or sell any details you provide when dealing with forms at FormsPal.

Frequently Asked Questions About the CP39 Form

Who is required to submit the CP39 form in Malaysia?

All employers registered with LHDN who deduct monthly PCB tax from employee salaries are required to submit the CP39 form. This applies to private sector companies, sole proprietors, partnerships, and any other entity that employs staff subject to income tax deductions.

When is the submission deadline for the CP39 form?

Employers must submit the CP39 form and remit the deducted PCB amount to LHDN by the 15th day of the following month. For example, PCB deducted in January must be submitted by February 15th. Failure to meet this deadline may result in a penalty.

Can I submit the CP39 form electronically?

Yes. LHDN provides an electronic submission system called e-CP39. Employers can also use e-Data PCB for bulk uploads covering multiple employees. These digital options reduce manual errors and allow faster processing by LHDN. You can download the required format from the LHDN official site or use the fillable PDF available on this page.

What information is required on the CP39 form?

The form requires employer details such as the employer tax reference number, employee names and identification numbers, monthly salary figures, and the total PCB amount deducted. All fields must be completed accurately to avoid discrepancies during LHDN audits.