My HR team called up. They did not want to disclose anything at all. They were very strict about this which is why I am also thinking of other methods.

I was given some ideas to ask them to fill up the TP3 form to know how much was their YTD tax amounts. Once that is handed over to LHDN, if there is a discrepancy we would know.

Bahagian C already got taxable income, no need see YTD tax amounts lah. Accumulated PCB paid can be different depending on the company FYE, cos after that, its bonus time. Last time my company change bonus payment from Dec salary to Jan, suddenly Jan PCB I pay so freaking high (bonus + Jan new salary + other incentives etc) like LHDN think every month i get the amount, then each subsequent month PCB gradually reduce and I claim back a lot next year during tax return time. If TS see my accumulated PCB in April, he will think I 20k celery /k level already.

Also Nota 1 and Nota 3 where got say you need submit the TP3 to LHDN (unless requested). TS expect to freely email LHDN and expect they will reply to confirm the accumulated PCB? If the applicant really crooked, he will just lie on the Bahagian C to reflect his fake salary, and pay more tax during next year tax return time or get more PCB cuts from TS company, cos after all he already got the extra cash from TS's company haha. If kena tax audit, he will just say he put higher C1 cos got other outside employment on top of the salary from previous company, and its an honest mistake, but even then, the penalty stated it is on the tax amount undercharged, but silent on the overstatement of taxable income. I doubt LHDN would care and instead say thank you for paying extra tax only.

Worse case is that the TP3 copy is only given to majikan (Nota 1 & 2). What if the candidate fill, but then you reject them later cos you cant afford their salary. They can sue saying 'reasonable expectation' that they got the job, cos they already give TP3 to TS. What now? Better discuss with your legal department lah TS.