Overpaid
Refunds are on a case-by-case basis. LHDN will 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 does 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.
Underpaid
Resubmission or amendments cannot be made via the e-PCB portal. Instead, you will need to register with the e-CP39 system. You will now have to access the portal via e-PCB plus in the MyTax account of the person with an employer or employer representative role in your company.
1. Log into MyTax by selecting your ID type and entering your IC number and MyTax password.
2. Manually fill in your employee's underpaid PCB information.
3. Submit the form and make the payment according to the CP39 account number provided.
You can refer to the e-CP39 user manual guide for more details.