Tax Clearance Letter Application
Leaving, closing or migrating often needs tax clearance.
A tax clearance letter confirms that your tax affairs are in order — commonly required for company closure, staff departure or migration.
You need clearance to close or migrate.
Outstanding filings are blocking the application.
You want the letter issued without delay.
Tax Clearance • LHDN • ComplianceTax Clearance Letter Application
Tax clearance letter application services — LHDN clearance for company directors, departing employees and business closures.
There are moments in a working life — and a business life — when LHDN needs to formally sign off before you move on. An employee leaving Malaysia for good. A company being struck off or wound up. An estate being administered after a loved one passes away. In every one of these situations, what you need is a Tax Clearance Letter (Surat Penyelesaian Cukai) — LHDN's official confirmation that there are no outstanding tax matters left to settle.
Without it, employers can't release final salaries to departing expatriates. Companies can't be properly closed. Estates can't be fully administered. It's a small piece of paper with very real holding power.
At KKHO, we handle Tax Clearance Letter applications across all the common scenarios — preparing the documentation, submitting through proper LHDN channels, and following up until the letter is issued.
What Is a Tax Clearance Letter?
A Tax Clearance Letter (also known as Surat Penyelesaian Cukai or SPC) is an official letter issued by LHDN (Inland Revenue Board of Malaysia) confirming that:
- The taxpayer has filed all outstanding tax returns
- All tax payable has been paid (or properly accounted for)
- There are no outstanding LHDN matters left to resolve
It's required in three main scenarios:
- Individual leaving Malaysia (Form CP21): For employees, expatriates, or anyone ceasing employment and leaving Malaysia for more than 3 months. The employer is legally required to notify LHDN at least 30 days before the departure date and must withhold any final salary, bonus, or benefits until the Tax Clearance Letter is issued.
- Company closure or strike off: Required when a Sdn Bhd is being struck off, wound up, or liquidated. Without tax clearance, SSM will not approve the final closure.
- Deceased estate administration: Required by the executor or administrator of a deceased person's estate to confirm all personal taxes have been settled before final distribution.
Who This Service Is For
Our Tax Clearance Letter services are designed for:
- Expatriates and foreign employees leaving Malaysia at the end of their assignment
- Malaysians relocating overseas for work, study, or retirement
- Employers managing departing staff — especially HR teams handling expat exits
- Sdn Bhd companies undergoing strike off or liquidation
- Estate administrators and executors settling a deceased person's tax matters
- Companies acquiring or exiting Malaysia that need clean tax sign-offs
- Anyone with a complex tax history who wants the application handled properly
What's Included in Our Service
A complete, compliant set of statements prepared to the same standards as our audit work.
Full set of financial statements
Statement of financial position, income statement, changes in equity and notes.
Prepared under MPERS
In accordance with the applicable approved accounting standards.
Directors' report
Directors' report and statement by directors where required.
Aligned with Form C
Your statements agree with your tax computation for LHDN filing.
Submission-ready documents
Prepared for SSM, LHDN, banks and investors.
Audit exemption guidance
Ongoing guidance on your eligibility to remain audit-exempt.
You get a properly issued Tax Clearance Letter — and a clean exit from your Malaysian tax obligations.
Why Choose KKHO for Tax Clearance Applications
- Licensed tax agents under Section 153. Applications are prepared and represented by tax agents legally licensed to liaise with LHDN on your behalf.
- Faster, fewer back-and-forths. Applications submitted with complete, correct documentation get processed faster. We get it right the first time.
- Cleanup specialists. If there are unfiled returns, unpaid balances, or LHDN queries from prior years, we resolve them as part of the process — not as separate, escalating problems.
- Coordination with employers. For expat clearance, we work directly with HR teams to align departure timing, final payroll, and tax submission — minimising the holding period for final salary release.
- Coordination with closure work. When tax clearance ties into a company strike off or liquidation, our tax and secretarial teams handle the whole sequence under one roof.
Close the Chapter, Cleanly
Whether you're an individual leaving Malaysia, an employer managing a departing expat, an estate administrator, or a company winding things up — Tax Clearance is the final step that makes everything official. Let our team handle it for you.
📞 Get in touch for a free consultation — share your situation, and we'll lay out the path to a properly issued Tax Clearance Letter.
Tax Clearance Letter Application
For individuals and companies that require tax clearance.
Everything you need to move forward with confidence.
Clear scope, clear process and proper guidance — you will immediately understand what is included and what happens next.
General Information & Review Status
The information on this page is general in nature and does not constitute legal, tax, audit or professional advice. Statutory requirements may change and should be confirmed for your company's specific circumstances with a licensed professional or the relevant authority.
Official sources:
Ready to Get Started with Tax Clearance Letter Application?
Talk to our team today for a free, no-obligation consultation. We'll review your situation and tell you exactly what's needed — before any commitment.