Malaysia: It’s time to prepare Form E and EA Form for YA2019.

What is Form E?

Form E (Borang E) is required to be submitted by every employer (company/ enterprise/ partnership) to LHDN (Inland Revenue Board, IRB) every year not later than 31 March (31/03/2020).

Who Needs to File Form E?

All companies. LHDN: “Every employer shall, for each year, furnish to the Director General a return in the prescribed form…”

DORMANT Companies must file FORM E

Companies which are dormant and/or have not commenced business are required to furnish the Form E with effect from year of assessment 2014.

Due Date for Submission of Form E

Subsection 83(1) of ITA 1967 stipulates that the form must be furnished by every employer before or on 31 March. Form E will only be considered complete if C.P. 8D is furnished before or on the due date for submission of the form.

Form C.P. 8A / C.P. 8C (EA / EC) to be Rendered to Employees

Pursuant to the provision under subsection 83(1A) of ITA 1967, employers are required to prepare Form C.P. 8A / C.P. 8C (EA / EC) for the year ended and render the completed form to all their employees before or on end of February (29/02/2020).

We do provide EA Form preparation and Form E filing service. Please feel free to contact us at +607- 225 4911 should you need more clarifications.