Notification and withholding
Where required, file at least one month before cessation, overseas posting or departure for more than three months. Withhold all monies from the date you become aware of the event, including allowances and other payments. Include cessation-year income and relevant preceding-year income not already sent through AIS. Review termination components and deemed share gains separately.
Processing and the directive
Typical processing is seven working days for e-filing or 21 days for paper, with longer periods where clarification is needed. Pay within ten days of a Directive to Pay Tax or release money as instructed by a release notification. A pending amended or additional IR21 requires waiting for its new release directive. The employee remains responsible for tax exceeding amounts withheld.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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