Refunds are on a case by case basis. LHDN will first need to assess your situation before proceeding with the refund process. You are required to contact or visit the following office for further advice:
PUSAT BAYARAN KUALA LUMPUR,ARAS TANAH BLOK 8,
KOMPLEKS BANGUNAN KERAJAAN,
JALAN TUANKU ABDUL HALIM,
50600 KUALA LUMPUR.
TEL : 03-62091000
In general, LHDN do not refund overpaid PCB deductions. The amount will be included as accumulated PCB for the following months during PCB computation. If there is still an overpayment at the end of the year, the employee can submit a tax return to obtain a refund.
Resubmission or amendments cannot be made via e-PCB portal. Instead, you will need to register with e-CP39 portal.
- Register with e-CP39 portal.
- Login using the credentials registered previously.
- Manually fill in your employee’s PCB information that was underpaid.
- Submit the form and make the payment according to the CP39 account number provided.
You can refer to the e-CP39 user manual for more details.