different company but still.. same area. so we are in the same boat. yet to look for room also. 

Why? Did you simply anyhow file fraudulent tax returns every year to LHDN? If it was accurate and all your deductions are supported with proper receipts, etc then what are you afraid of?

The alternate: Don't bother with the CP21. Just go to Singapore and work, then next year April do your Malaysia Tax Filing online and claim back all the overpaid PCB. Note: If there is a significant drop in the tax assessment amount compared to previous years, then LHDN will also possibly audit you anyway.

For those having questions on CP21, here is my experience:

If your company knows that you are leaving Malaysia, they will withhold your last month pay and issue CP21 for you to submit to IRB with your last income tax return for the current year. Make sure that all your past income tax return has been submitted too. IRB may then ask for audit. (The IRB tax officer said she wanted to audit me, but in the end I didn't get any audit letter lol). After they are satisfied, they will issue you with a tax clearance letter, of which you will give a copy to your ex-company's HR so that they can release your last pay. With this tax clearance, you don't need to worry about filling Malaysia income tax until one day when you return to work in Malaysia.

If you did not do the whole process above, then you will need to file Malaysian income tax every year (put as nil).

Fyi, the legal way is actually the first one above.