1. What is an SPC?
- An SPC is a document issued by the Malaysian tax authority (LHDNM).
- It certifies that an individual’s income tax matters are settled.
2. Who needs to apply?
- Employers, whether in the government or private sector.
- The application must be made to the Director General of Inland Revenue
3. When to apply?
- When an employee is about to:
- Stop working.
- Retire.
- Pass away.
- Leave Malaysia.
4. The Procedure:
