{"id":427,"date":"2024-04-18T08:53:41","date_gmt":"2024-04-18T08:53:41","guid":{"rendered":"https:\/\/calow.co\/?p=427"},"modified":"2024-04-18T08:53:42","modified_gmt":"2024-04-18T08:53:42","slug":"tax-clearance-letter-for-employee","status":"publish","type":"post","link":"https:\/\/calow.co\/ms\/surat-pelepasan-cukai-untuk-pekerja\/","title":{"rendered":"Surat pelepasan cukai untuk Pekerja"},"content":{"rendered":"<h1 class=\"wp-block-heading\" id=\"h-tax-clearance-letter-for-employee\">Surat Pelepasan Cukai untuk Pekerja<\/h1>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-introduction\">1. Pengenalan<\/h3>\n\n\n\n<p>SPC (Surat Penyelesaian Cukai) ialah pensijilan yang dikeluarkan oleh LHDNM kepada majikan berhubung hal ehwal cukai pekerja yang akan menamatkan pekerjaan, bersara, meninggal dunia, atau merancang untuk meninggalkan Malaysia. Garis panduan ini bertujuan untuk menerangkan prosedur daripada resit permohonan kepada penyelesaian penuh sebarang tuntutan cukai dalam SPC.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-employer-s-responsibilities\">2. Tanggungjawab Majikan<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-subsections-under-income-tax-act-1967-acp-1967\">Subseksyen di bawah Akta Cukai Pendapatan 1967 (ACP 1967):<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Subseksyen 83(3)<\/strong>: Majikan mesti memaklumkan LHDNM menggunakan Borang CP22A\/CP22B jika mereka berhenti mengambil pekerja yang mungkin dikenakan cukai disebabkan penggajian, tidak lewat daripada 30 hari sebelum pemberhentian atau dalam tempoh 30 hari selepas dimaklumkan tentang kematian pekerja.<\/li>\n\n\n\n<li><strong>Subseksyen 83(4)<\/strong>: Pemberitahuan melalui Borang CP21 diperlukan untuk pekerja yang mungkin meninggalkan Malaysia selama lebih tiga bulan, dihantar tidak kurang daripada 30 hari sebelum tarikh pelepasan yang dijangkakan.<\/li>\n\n\n\n<li><strong>Subseksyen 83(5)<\/strong>: Majikan mesti menahan sebarang bayaran yang perlu dibayar kepada pekerja yang telah berhenti atau akan berhenti kerja atau merancang untuk meninggalkan Malaysia selama lebih tiga bulan. Jumlah yang ditahan ini tidak boleh dibayar tanpa kebenaran LHDNM dan hendaklah ditahan selama 90 hari selepas penerimaan notis.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-exemptions\">Pengecualian:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Majikan tidak perlu mengemukakan CP22A\/CP22B untuk pekerja yang pendapatannya tertakluk kepada Potongan Cukai Bulanan (PCB) atau tidak memenuhi amaun minimum yang layak untuk PCB.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-employee-s-responsibilities\">3. Tanggungjawab Pekerja<\/h3>\n\n\n\n<p>Pekerja mesti memastikan penyata dan taksiran cukai mereka lengkap dan teratur untuk tahun taksiran semasa atau sehingga tamat perkhidmatan mereka untuk memudahkan permohonan SPC. Mereka mempunyai kewajipan khusus bergantung pada kelayakan mereka untuk Potongan Cukai Bulanan sebagai Cukai Akhir (PCBCM):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Layak untuk PCBCM<\/strong>: Tidak perlu mengemukakan penyata untuk tahun taksiran semasa jika memilih PCBCM. Penyata untuk tahun penamatan hendaklah dikemukakan pada tahun berikutnya.<\/li>\n\n\n\n<li><strong>Tidak layak untuk PCBCM<\/strong>: Mesti menyerahkan penyata untuk kedua-dua tahun semasa dan penamatan.<\/li>\n<\/ul>\n\n\n\n<p>Pekerja yang berhasrat meninggalkan Malaysia:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Layak untuk PCBCM<\/strong>: Hanya perlu mengemukakan penyata untuk tahun penamatan.<\/li>\n\n\n\n<li><strong>Tidak layak untuk PCBCM<\/strong>: Mesti menyerahkan penyata untuk kedua-dua tahun semasa dan penamatan.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-application-method-for-spc\">4. Kaedah Permohonan untuk SPC<\/h3>\n\n\n\n<p>Permohonan hendaklah dihantar secara dalam talian melalui e-SPC di portal MyTax, menggunakan borang yang sesuai (CP22A untuk pemberhentian sektor swasta, CP22B untuk pemberhentian sektor awam, dan CP21 untuk pekerja yang meninggalkan Malaysia). Dokumen sokongan diperlukan seperti yang disenaraikan di Lampiran A.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-lhdnm-s-responsibilities\">5. Tanggungjawab LHDNM<\/h3>\n\n\n\n<p>LHDNM akan memproses permohonan SPC berdasarkan penyerahan lengkap yang merangkumi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Borang pemberitahuan dan dokumen sokongan.<\/li>\n\n\n\n<li>Pematuhan terhadap tindakan audit lepas dan kes kompaun\/pendakwaan jika ada. SPC kemudiannya akan dikeluarkan kepada majikan dan salinan dihantar kepada pekerja.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-legal-implications\">6. Implikasi Undang-undang<\/h3>\n\n\n\n<p>Kegagalan untuk mematuhi pemberitahuan yang diperlukan (CP22A\/CP22B\/CP21) tanpa sebab yang munasabah adalah satu kesalahan di bawah Subseksyen 120(1) ACP 1967, yang berpotensi membawa kepada denda atau penjara.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-download-garis-panduan-operasi-bil-2-tahun-2024-prosedur-permohonan-surat-penyelesaian-cukai-individual\">Muat Turun : Garis Panduan Operasi Bil 2. Tahun 2024 : Prosedur Permohonan Surat Penyelesaian Cukai Individu<\/h4>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/garis-panduan_spc_individu_bil_2_2024_final.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Benam garis-panduan_spc_individu_bil_2_2024_final.\"><\/object><a id=\"wp-block-file--media-4bf4ab99-cbde-4e30-a9a1-b6a7f14ef709\" href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/garis-panduan_spc_individu_bil_2_2024_final.pdf\">garis-panduan_spc_individu_bil_2_2024_final<\/a><a href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/garis-panduan_spc_individu_bil_2_2024_final.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-4bf4ab99-cbde-4e30-a9a1-b6a7f14ef709\">Muat turun<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-dark-purple-color has-text-color has-link-color wp-elements-8d8c106e49b3a82dcc0a7c8432e5c11e\" id=\"h-genesis-origo\">Kejadian Origo<\/h3>\n\n\n\n<p>CA Low &amp; Co adalah sebahagian daripada Genesis Origo. <a href=\"https:\/\/www.genesisorigo.com\" target=\"_blank\" rel=\"noreferrer noopener\">Lawati Genesis Origo di sini.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Tax Clearance Letter for Employee 1. Introduction The SPC (Surat Penyelesaian Cukai) is a certification [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-427","post","type-post","status-publish","format-standard","hentry","category-ca-low-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.7 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tax Clearance Letter | Surat Penyelesaian Cukai (SPC)<\/title>\n<meta name=\"description\" content=\"Employers must notify LHDNM using Form CP22A\/CP22B if they are ceasing to employ a worker who might be subject to tax\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/calow.co\/ms\/surat-pelepasan-cukai-untuk-pekerja\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax clearance letter for Employee\" \/>\n<meta property=\"og:description\" content=\"Employers must notify LHDNM using Form CP22A\/CP22B if they are ceasing to employ a worker who might be subject to tax\" \/>\n<meta property=\"og:url\" content=\"https:\/\/calow.co\/ms\/surat-pelepasan-cukai-untuk-pekerja\/\" \/>\n<meta property=\"og:site_name\" content=\"Accounting Firm in Malaysia\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-18T08:53:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-18T08:53:42+00:00\" \/>\n<meta name=\"author\" content=\"calow1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"calow1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/calow.co\\\/tax-clearance-letter-for-employee\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/calow.co\\\/tax-clearance-letter-for-employee\\\/\"},\"author\":{\"name\":\"calow1\",\"@id\":\"https:\\\/\\\/calow.co\\\/#\\\/schema\\\/person\\\/8f0878d6ecc2c2df2d4073ce866a36eb\"},\"headline\":\"Tax clearance letter for Employee\",\"datePublished\":\"2024-04-18T08:53:41+00:00\",\"dateModified\":\"2024-04-18T08:53:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/calow.co\\\/tax-clearance-letter-for-employee\\\/\"},\"wordCount\":511,\"publisher\":{\"@id\":\"https:\\\/\\\/calow.co\\\/#organization\"},\"articleSection\":[\"CA Low Articles\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/calow.co\\\/tax-clearance-letter-for-employee\\\/\",\"url\":\"https:\\\/\\\/calow.co\\\/tax-clearance-letter-for-employee\\\/\",\"name\":\"Tax Clearance Letter | Surat Penyelesaian Cukai (SPC)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/calow.co\\\/#website\"},\"datePublished\":\"2024-04-18T08:53:41+00:00\",\"dateModified\":\"2024-04-18T08:53:42+00:00\",\"description\":\"Employers must notify LHDNM using Form CP22A\\\/CP22B if they are ceasing to employ a worker who might be subject to tax\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/calow.co\\\/tax-clearance-letter-for-employee\\\/#breadcrumb\"},\"inLanguage\":\"ms-MY\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/calow.co\\\/tax-clearance-letter-for-employee\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/calow.co\\\/tax-clearance-letter-for-employee\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accounting Firm in Malaysia : Chartered Accountants\",\"item\":\"https:\\\/\\\/calow.co\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax clearance letter for Employee\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/calow.co\\\/#website\",\"url\":\"https:\\\/\\\/calow.co\\\/\",\"name\":\"Accounting Firm in Malaysia\",\"description\":\"Chartered Accountants\",\"publisher\":{\"@id\":\"https:\\\/\\\/calow.co\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/calow.co\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ms-MY\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/calow.co\\\/#organization\",\"name\":\"Accounting Firm in Malaysia\",\"url\":\"https:\\\/\\\/calow.co\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/calow.co\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/calow.co\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/White-Black-Bold-Minimalist-Beauty-Blogger-Logo-500-\u00d7-200-px-350-\u00d7-70-px-4.png\",\"contentUrl\":\"https:\\\/\\\/calow.co\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/White-Black-Bold-Minimalist-Beauty-Blogger-Logo-500-\u00d7-200-px-350-\u00d7-70-px-4.png\",\"width\":875,\"height\":175,\"caption\":\"Accounting Firm in Malaysia\"},\"image\":{\"@id\":\"https:\\\/\\\/calow.co\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/calow.co\\\/#\\\/schema\\\/person\\\/8f0878d6ecc2c2df2d4073ce866a36eb\",\"name\":\"calow1\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g\",\"caption\":\"calow1\"},\"sameAs\":[\"https:\\\/\\\/calow.co\"],\"url\":\"https:\\\/\\\/calow.co\\\/ms\\\/author\\\/calow1\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Surat Pelepasan Cukai | Surat Penyelesaian Cukai (SPC)","description":"Majikan mesti memaklumkan LHDNM menggunakan Borang CP22A\/CP22B jika mereka berhenti mengambil pekerja yang mungkin dikenakan cukai","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/calow.co\/ms\/surat-pelepasan-cukai-untuk-pekerja\/","og_locale":"ms_MY","og_type":"article","og_title":"Tax clearance letter for Employee","og_description":"Employers must notify LHDNM using Form CP22A\/CP22B if they are ceasing to employ a worker who might be subject to tax","og_url":"https:\/\/calow.co\/ms\/surat-pelepasan-cukai-untuk-pekerja\/","og_site_name":"Accounting Firm in Malaysia","article_published_time":"2024-04-18T08:53:41+00:00","article_modified_time":"2024-04-18T08:53:42+00:00","author":"calow1","twitter_card":"summary_large_image","twitter_misc":{"Written by":"calow1","Est. reading time":"3 minit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/calow.co\/tax-clearance-letter-for-employee\/#article","isPartOf":{"@id":"https:\/\/calow.co\/tax-clearance-letter-for-employee\/"},"author":{"name":"calow1","@id":"https:\/\/calow.co\/#\/schema\/person\/8f0878d6ecc2c2df2d4073ce866a36eb"},"headline":"Tax clearance letter for Employee","datePublished":"2024-04-18T08:53:41+00:00","dateModified":"2024-04-18T08:53:42+00:00","mainEntityOfPage":{"@id":"https:\/\/calow.co\/tax-clearance-letter-for-employee\/"},"wordCount":511,"publisher":{"@id":"https:\/\/calow.co\/#organization"},"articleSection":["CA Low Articles"],"inLanguage":"ms-MY"},{"@type":"WebPage","@id":"https:\/\/calow.co\/tax-clearance-letter-for-employee\/","url":"https:\/\/calow.co\/tax-clearance-letter-for-employee\/","name":"Surat Pelepasan Cukai | Surat Penyelesaian Cukai (SPC)","isPartOf":{"@id":"https:\/\/calow.co\/#website"},"datePublished":"2024-04-18T08:53:41+00:00","dateModified":"2024-04-18T08:53:42+00:00","description":"Majikan mesti memaklumkan LHDNM menggunakan Borang CP22A\/CP22B jika mereka berhenti mengambil pekerja yang mungkin dikenakan cukai","breadcrumb":{"@id":"https:\/\/calow.co\/tax-clearance-letter-for-employee\/#breadcrumb"},"inLanguage":"ms-MY","potentialAction":[{"@type":"ReadAction","target":["https:\/\/calow.co\/tax-clearance-letter-for-employee\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/calow.co\/tax-clearance-letter-for-employee\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accounting Firm in Malaysia : Chartered Accountants","item":"https:\/\/calow.co\/"},{"@type":"ListItem","position":2,"name":"Tax clearance letter for Employee"}]},{"@type":"WebSite","@id":"https:\/\/calow.co\/#website","url":"https:\/\/calow.co\/","name":"Firma Perakaunan di Malaysia","description":"Akauntan Bertauliah","publisher":{"@id":"https:\/\/calow.co\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/calow.co\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ms-MY"},{"@type":"Organization","@id":"https:\/\/calow.co\/#organization","name":"Firma Perakaunan di Malaysia","url":"https:\/\/calow.co\/","logo":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/calow.co\/#\/schema\/logo\/image\/","url":"https:\/\/calow.co\/wp-content\/uploads\/2023\/02\/White-Black-Bold-Minimalist-Beauty-Blogger-Logo-500-\u00d7-200-px-350-\u00d7-70-px-4.png","contentUrl":"https:\/\/calow.co\/wp-content\/uploads\/2023\/02\/White-Black-Bold-Minimalist-Beauty-Blogger-Logo-500-\u00d7-200-px-350-\u00d7-70-px-4.png","width":875,"height":175,"caption":"Accounting Firm in Malaysia"},"image":{"@id":"https:\/\/calow.co\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/calow.co\/#\/schema\/person\/8f0878d6ecc2c2df2d4073ce866a36eb","name":"calow1","image":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/secure.gravatar.com\/avatar\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g","caption":"calow1"},"sameAs":["https:\/\/calow.co"],"url":"https:\/\/calow.co\/ms\/author\/calow1"}]}},"_links":{"self":[{"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/posts\/427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/comments?post=427"}],"version-history":[{"count":1,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/posts\/427\/revisions"}],"predecessor-version":[{"id":429,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/posts\/427\/revisions\/429"}],"wp:attachment":[{"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/media?parent=427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/categories?post=427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/tags?post=427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}