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Answer: If you are going to work overseas, the following actions need to be taken: Employer: Your employer is responsible for notifying IRBM within thirty (30) days prior to the date of termination. Employers will also need to complete the CP21 Form (Notice By Employer For Retired Employees) and submit it to the IRBM branch that handles your income tax file. The employer will have to withhold any payments due to you until the Tax Settlement Letter (SPC) is received. Workers: You will need to provide in writing (letter) together with relevant supporting documents to the IRBM branch which handles your income tax file in relation to your status of having no income in Malaysia due to / working abroad.