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.
The following information are required to fill up the Borang E:
- Employer’s (company’s) particular
- Details for ALL employees remuneration matters to be included in the CP8D *
* 2019 C.P.8D has 18 columns to be filled up per employee basis which requires extensive information and the coverage of all ranges of remuneration (i.e. salaries, wages, allowance, incentives & etc.)
Who Needs To File Form E?
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
All companies (Sdn Bhd) must submit online for 2018 Form E and onwards
What If You Fail To Submit “Borang E and CP8D”?
Failure to do so will result in the IRB taking legal action against the company’s director.
Kindly note that “Minimum Fine of RM200” 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.
Click here to read: IRB Compound Letter for Borang E
Let Us Help You To Ease Your Mind
Please do not hesitate to contact us if you require our assistance to fill up and submit the Form E on behalf of the company or completing the Form EA.
Our fees are as follows:
Disclaimer: All information above are presented for reference purposes & you are advised to contact your company’s appointed tax agent for more details. If you don’t have one, you are welcome to contact our Tax Department, our Ms Mun shall be pleased to assist you on the matters above. Please take note that taxation services are not covered by secretarial fee you’ve paid or yet to be paid.
Free Downloads from NBC
1. Form E 2019 (Important: Submission of Manual Form by “Sdn Bhd” will be rejected by IRB, please read here: IRB Media Release for Form E 2018)
2. MTD (PCB) Schedule 2018
3. Printing requirement for hard copy submission
Something you must know:
Employer shall deduct Monthly Tax Deduction (MTD, or better known as PCB in Bahasa Melayu) from the employee remuneration (if applicable) and remit the deducted sum to LHDN on/before 15th day of the following month.
Every employer shall, for each year, prepare and render to his employee a statement of remuneration of that employee C.P.8A (EA) and C.P.8C (EC) form on or before the last day of February in the year immediately following the first-mentioned year in order for each employee to fill and submit return form in accordance to subsection 83(1A), Income Tax Act 1967(Act).
IRB has announced that Form E will no longer be printed and posted to employers starting from Year 2018. Click here to read: IRB Media Release
Please comply with the printing requirement if you want to download & print any form for your submission purposes.
You may click on e-PCB Calculator to determine whether your employee is subject to MTD.