What is a Tax Clearance Letter and when do I need one?
A Tax Clearance Letter is LHDN's confirmation that no tax liability remains outstanding. Companies need one to complete a strike-off or winding up, and employers must apply for one when a foreign employee leaves Malaysia permanently — withholding the final salary until it issues. Outstanding filings must be settled before clearance is granted.
Statutory figures: LHDN tax clearance requirements
Also asked as: TCL malaysia; tax clearance closing company; surat penyelesaian cukai; SPC lhdn.
Key facts
- Required to complete company closure
- Also required when foreign employees depart permanently
- All filings must be current first
WhatsApp +60 10-383 5988 (licensed secretary replies the same working day) or walk in at J-3A-15, Solaris Mont Kiara.