all who resigned (private sector), we need to submit CP22A for tax clearance. If they are leaving the country, you have to submit CP21. If they are not, then you need to submit CP22A as usual. You need to register EP, then you will have to provide evidence to Immgresion as to why they need to stay in Malaysia. Example, if they will be working with another company in Malaysia,therefore you need to submit offer letter from that company. If to further study in local university, need to submit acceptance letter from that university to confirm that they are applying a student visa for your staff. You will have to shorten their EP in order to allow a new company to submit their application. You also have to communicate with their new HR/com on the arrangement. The most important is, Immgresion want to know on what visa they will be holding on if they continue their stay in Malaysia. If you want to submit CP21, you must provide copy of one way flight ticket.