Form E & EA Preparation

Form E & EA Preparation

What is Form E?

An employer must fill out Form E (Borang E) and submit it to the Inland Revenue Board of Malaysia (IBRM). It's essentially a kind of declaration report that must be produced by the 31st of March of each calendar year to tell the IRB, the number of workers and a list of employee income data.

What is Form EA?

The Employment Salary Statement, commonly known as Form CP8A, is another name for Form EA. The employer is responsible for producing Form EA for his or her employees, according to the Income Tax Act of 1967. This form contains the employee's personal information as well as income, allowances, commissions, tax-exempt income or benefits, monthly withholding tax (PCB), provident fund, and other information for the previous year.

It is not necessary to pass it over to the LHDN (Malaysia tax return agency).

Who needs to submit Form E?

Every employer is required to register and submit Form E, even if they are dormant or have not yet launched their business.

Form E Submission Deadline

Submission via postal delivery:

 Must submit before 31 March 2022

Submission via e-filing:

Must submit before 30 April 2022

What happens if you fail to submit Form E?

  • Section 120(1)(b) of the ITA 1967 defines failure to submit as a crime.
  • A minimum punishment of RM 200 will be imposed, with the possibility of a maximum fine of RM 20,000 each year of assessment.

     

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