What is Borang E? Every Company Needs To Submit Borang E 2025 Now!

Every employer — including companies, enterprises, partnerships, etc. — is required to submit the Employer Return (Form E and CP8D) to LHDN (Inland Revenue Board of Malaysia, IRB) annually by 31 March.

Note: A grace period has been granted for the 2024 submission via e-Filing (e-E2024 & e-CP8D 2024) — the extended deadline is 30 April 2025.

Required Information for Employer Return Submission:

1. Form E – Employer’s (company’s) details and number of employees
2. CP8D* – Complete details for ALL employees’ remuneration and deductions claimed

* Important: The CP8D form contains more than 20 fields per employee, requiring detailed information on all types of remuneration and deductions, such as salaries, wages, allowance, incentives & etc.

Let Us Help Ease Your Mind

If you need assistance with preparing and submitting Form E, CP8D, or completing Form EA on behalf of your company, we’re here to help.

Feel free to contact us at the number below:

Who Needs To File Form E?

All companies!

LHDN: Setiap syarikat mesti mengemukakan Borang E menurut peruntukan seksyen 83(1) Akta Cukai Pendapatan 1967 (Akta 53):
“Every employer shall , for each year, furnish to the Director General a return in the prescribed form…”

Click here to read: Email confirmation from LHDN

What Happens If You Don’t Submit Form E and CP8D?

Failure to comply may result in legal action by the IRB against the company’s directors and/or employer.

Kindly note that “Fine of RM200 to RM20,000 (maximum)” will be imposed by IRB for failure to prepare and submit the “Form E and CP8D” to IRB as well as prepare and deliver Form EA to the employees.

Note: IRB will increase fine for each subsequent offence.

Something you must know:

Employers are required to deduct Monthly Tax Deduction (MTD), also known as Potongan Cukai Bulanan (PCB) in Bahasa Melayu, from employees’ remuneration (where applicable) and remit the deducted amount to LHDN by the 15th of the following month.

Every employer must prepare and provide each employee with a statement of their annual remuneration — Form C.P.8A (commonly known as Form EA) — on or before the last day of February in the following year. This is to enable employees to complete and submit their tax returns in accordance with subsection 83(1A) of the Income Tax Act 1967.

Employer Compliance Requirements:

Employer shall also comply with e requirements and responsibilities under the Income Tax Act 1967 pertaining to its employees for below circumstances to avoid unnecessary compounds / penalties:

1.  Commencement of employment / Cessation of employment
2.  Employee leaving Malaysia for more than 3 months
3.  Retention of monies upon cessation of employment if the employee:-
   – retiring from employment / passed away
   – leaving Malaysia without intention of returning to Malaysia
   – subject to the Monthly Tax Deduction (MTD) scheme but no deductions were made by the employer

Kindly click employer’s responsibilities:
https://www.hasil.gov.my/en/employers/responsibility-of-employer/