In some circumstances, the Inland Revenue Board (IRB) can request employers to recover the tax owed by employees through the employees’ wages. The notification to employers is through a form, CP38. The employees’ details in the form is used by the employer to effect the recovery of Schedular Tax Deductions (STD) from wages.

You decide whether to use this component based on:

• Receipt of CP38 from IRB
• If employee(s) receive additional taxable income.

This component is related to infotype Schedular Tax Deduction (0198) with subtype CP38 Tax Deduction (02), and in turn to infotype Additional Tax Deduction (0199).