This issue happens because the employee has control over the company.
You may check it under Personnel, Add/Update Employees, Setting tab, PCB Setting.
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Based on LHDN, "THE ABOVE EXEMPTIONS ARE NOT APPLICABLE TO EMPLOYEES HAVING CONTROL OVER THE COMPANY, SOLE PROPRIETORS OR PARTNERS OF PARTNERSHIP BUSINESSES".
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You may refer to: http://lampiran1.hasil.gov.my/pdf/pdfam/Notes_PartF_2.pdf
Payroll Setup & Maintenance: Missing 12-Month Figure Updates for Specific Employees
Figure for 2 employee didn't appear in 12 Months Figure Update (Tax Exempted Allowance)
Updated over a month ago
