Guide to LHDN Form CP57

Roger Pay
2 hours ago
5 min read

Form CP57 - Notification of the Demise of Taxpayer

Guide to LHDN Form CP57

In Malaysia, Form CP57 (Notis Pemberitahuan Kematian Pembayar Cukai) is used to formally notify the Inland Revenue Board of Malaysia (LHDN / Lembaga Hasil Dalam Negeri) of a taxpayer's passing.

Filing this notice is a crucial step for the appointed executor or legal administrator to manage and settle the deceased's tax obligations before distributing the estate.

Core Responsibilities of the Legal Representative

Under Section 74 of the Income Tax Act 1967, the legal representative (executor named in the Will or court-appointed administrator) assumes responsibility for the deceased's outstanding tax matters.

Filing Returns: Must file any pending annual tax returns up to the date of death.
Tax Liabilities: Assessment will be made in the name of the executor/administrator. Any tax due is payable out of the assets of the estate.
Tax Refunds: Any overpaid tax will be refunded to the estate's bank account or legal representative.

Required Documents to Submit

When submitting Form CP57 to the relevant LHDN branch handling the deceased's tax file, attach the following certified documents:

Copy of Form CP57 (fully completed and signed by the executor/administrator).
Death Certificate (Sijil Kematian).
Grant of Probate (if there is a Will) or Letters of Administration (Surat Kuasa Mentadbir).
Identity Document of the executor or administrator (IC / Passport).
Bank Account Details & Statement of the estate/administrator (for refund processing, if applicable).

Key Process Steps

Step 1: Obtain Form CP57 — Download the official form directly from the LHDN Official Portal or collect it at the nearest LHDN branch.
Step 2: Submit Notice — Present Form CP57 along with all required supporting documentation to the LHDN branch where the deceased's tax file is registered.
Step 3: Final Income Tax Return (Form B / BE / M) — Declare all income earned by the deceased from January 1 of the year of death up to the exact date of passing.
Step 4: Request Tax Clearance (Surat Penyelesaian Cukai) — Ensure LHDN issues a Tax Clearance Letter confirming zero outstanding tax liability before final distribution of estate assets to beneficiaries.

How Bestar can Help

Guide to LHDN Form CP57

Settling the tax obligations of a deceased family member or business owner in Malaysia requires navigating strict statutory regulations under Section 74 of the Income Tax Act 1967. Filing Form CP57 (Notis Pemberitahuan Kematian Pembayar Cukai) informs the Inland Revenue Board of Malaysia (LHDN / Lembaga Hasil Dalam Negeri) of a taxpayer's passing.

Without professional guidance, executors and court-appointed administrators risk legal delays, improper asset distribution, and financial penalties. Bestar provides comprehensive tax, legal advisory, and estate accounting services to streamline the Form CP57 filing process and ensure full compliance.

What is Form CP57 and Why Is It Mandatory?

Form CP57 is the official notice submitted to LHDN by an executor, administrator, or legal representative following a taxpayer's demise.

Prevents Estate Freezes: LHDN requires a tax assessment up to the date of death. Until tax liabilities are settled, estate assets cannot be legally distributed to beneficiaries.
Transfers Tax Representation: Filing CP57 formally updates LHDN records, allowing the legal representative to handle tax matters, declare income, and claim refunds.
Opens Estate Tax Accounts: Prepares the legal framework for opening a Deceased Person’s Estate (TP) tax file if the estate continues to generate income.

Key Requirements for CP57 Submission

Requirement	Details
Filing Entity	Executor (named in Will) or Administrator (appointed via Letters of Administration).
Jurisdiction	Submitted directly to the specific LHDN branch handling the deceased's tax file.
Required Supporting Documents	• Certified copy of Death Certificate • Grant of Probate or Letters of Administration • Copy of Executor/Administrator NRIC/Passport • Bank Account Details for refund processing
Statutory Duty	Declare income earned up to the date of death via final Income Tax Return (Form B/BE/M).

How Bestar Assists Executors and Families

Navigating LHDN procedures during bereavement can be overwhelming. Bestar delivers structured, end-to-end estate tax administration services:

Form CP57 Verification & Submission: Bestar handles document compilation, verifies information with the National Registration Department records, and liaises directly with the relevant LHDN branch.
Posthumous Tax Assessment: Bestar computes all earnings, deductions, and reliefs up to the exact date of death to file the final personal income tax return.
Deceased Estate Tax File Setup (TP File): If rental property, investment interest, or business operations continue after death, Bestar sets up and manages the estate tax file to maintain regulatory compliance.
Obtaining Tax Clearance (Surat Penyelesaian Cukai): Bestar ensures all outstanding liabilities or overpayments are resolved so LHDN issues a Tax Clearance Letter, unlocking estate assets for beneficiaries.

Frequently Asked Questions

Who is legally responsible for submitting Form CP57 in Malaysia?

The appointed executor named in the deceased’s Will or the court-appointed legal administrator holds the statutory obligation under Section 74 of the Income Tax Act 1967.

Can an estate be distributed before LHDN tax clearance is obtained?

No. Executors or administrators who distribute assets without settling tax liabilities can be held personally liable for outstanding taxes owed to LHDN.

What happens if the deceased was a business owner or partner?

Sole proprietorships dissolve upon death, while partnership interests require valuation and restructuring. Bestar’s corporate advisory team helps settle business tax files and transition commercial assets smoothly.

Starting with Bestar to help filing Form CP57 and Managing LHDN Tax Clearance for an estate in Malaysia

Engaging Bestar to manage Form CP57 and secure LHDN tax clearance allows executors and administrators to fulfill their statutory duties under Section 74 of the Income Tax Act 1967 without administrative delays or legal liability risks.

Below is the step-by-step process for getting started with Bestar.

Step-by-Step Onboarding & Consultation Process

1.Initial Consultation & Assessment:

Document Review.

Reach out to Bestar's tax and estate advisory team to discuss the estate's details. Bestar reviews the legal standing of the representative (Executor via Will or Legal Administrator via Letters of Administration) and identifies the specific LHDN branch holding the deceased's tax file.

2.Document Gathering & Verification:

Compilation Phase.

Provide Bestar with the required certified documents:

Death Certificate (Sijil Kematian)
Grant of Probate or Letters of Administration (Surat Kuasa Mentadbir)
Executor / Administrator Identity Card (NRIC) or Passport
Deceased’s Financial Statements & Income Records up to the date of passing
Estate Bank Account Details for refund processing

3.Preparation & Submission of Form CP57:

Official Notification.

Bestar completes Form CP57 (Notis Pemberitahuan Kematian Pembayar Cukai), verifies the details against official records, and submits the notice directly to the handling LHDN branch on your behalf.

4.Final Tax Filing & Assessment:

Posthumous Returns.

Bestar’s tax professionals compute all income earned by the deceased from January 1 of the final year up to the exact date of death. They file the final Income Tax Return (Form B, BE, or M) and claim applicable tax reliefs.

5.Estate Tax File Setup (If Applicable):

Deceased Estate (TP File).

If the estate continues to generate income post-demise (e.g., rental yields, business operations, or investment dividends), Bestar registers and manages a Deceased Person's Estate (TP) tax file to keep ongoing earnings fully compliant.

6.Obtaining LHDN Tax Clearance:

Final Certificate.

Bestar liaises with LHDN to settle any final liabilities or process tax refunds, securing the official Tax Clearance Letter (Surat Penyelesaian Cukai). This clears the executor to legally distribute estate assets to beneficiaries.