Starting May 2025: Submit e-SPC Directly via TAeF Portal

Great News! e-SPC Submission is Now Available via TAeF !

Starting 13 May 2025, the e-SPC system by LHDN has been officially integrated into the Tax Agent e-Filing System (TAeF). Tax agents can now submit SPC applications online—faster and more conveniently than ever!

For Individual Category (Individu)

Employers can apply for a tax clearance letter (SPC) for employees in the following situations:

• Resignation, retirement, or death of a private sector employee (Form CP22A)
• Resignation, retirement, or death of a government agency employee (Form CP22B)
• Employees leaving Malaysia (Form CP21)

For Companies & Limited Liability Partnerships (LLP)

SPC submission is also available for dissolving entities, including:

• Active companies (Form CP7)
• Companies under liquidation (Form CP7C)
• Limited Liability Partnerships / PLTs (Form CP7PT)

Please Take Note:

e-SPC submissions for LLPs are not yet available via TAeF at this time!

**Info Last Updated on 27.05.2025