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INDIVIDUAL TAX CLEARANCE APPLICATION PROCEDURE

INDIVIDUAL TAX CLEARANCE APPLICATION PROCEDURE

What  is Tax Clearance Letter (TCL) ?

It is an approval by Inland Revenue Board of Malaysia (IRBM) to the employer on deceased / retiring / resigning employee’s tax liability in order for employer to make final payment of salary / compensation / gratuity to the said employees.

Individual Tax Residence Status During Covid-19 Travel Restrictions

Individual Tax Residence Status During Covid-19 Travel Restrictions

SCENARIO 1:

Temporary Absence From Malaysia

Question:

  •  I am currently outside of Malaysia because of COVID-19 travel restrictions.
  • How would my absence from Malaysia affect my residence status in Malaysia?

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