In accordance with subsection 83 (1B) of the Income Tax Act (ITA) 1967, it is mandatory for employers (Companies, including Labuan companies) to submit the Return Form of an Employer (Form E) via e-Filing for the Year of Remuneration 2016 and onwards.
Deadline for e-Filing of Form E is 30 April 2017. Paper submission will NOT be accepted.
However, employers other than companies have the option to submit Form E via e-Filing or manually (Paper Form).
Source: Inland Revenue Board of Malaysia