eKTP 103

Form E Return of Remuneration by Employer
Part 1 of 2 

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LHDNM UPDATES ON FORM E – SUBMISSION OF RETURN FORM BY EMPLOYER


The Inland Revenue Board of Malaysia (“LHDNM”) that the Form E (Remuneration for the Year 2018 has been uploaded on its website and can be downloaded for submission purposes at: LHDNM website > Form> Download Form > Employer > 2018


E-filing

  • For employers which are companies and Labuan companies (“Companies”), the use of e-filing (e-E) is mandatory.  Availability of e-filing system for taxpayer and tax agents (TAef) is from 1 March 2019.

  • For employers other than Companies, the use of e-filing is encouraged.

LHDNM will no longer print and post the hardcopy version of Form E to employers. With effect from the remuneration year 2018, employers other than companies, who wish to submit the hardcopy version of the Form E are required to download and print the Form E in PDF format from the official website of the LHDNM.

Important reminder (refer to the Form E and the 2019 Filing Programme)

1. Due date to furnish Form E (Remuneration for the year 2018): 31 March 2019 (30 April 2019 for submission via e-filing)

  1. Form E will only be considered complete if C.P.8D is submitted on or before 31 March 2019(30 April 2019 for submission via e-filing).  Employers who have submitted information via e-Data Praisi need not complete and furnish C.P.8D.

  2. Failure to furnish Form E on or before 31 March 2019*(30 April 2019 for submission via e-filing) is an offence under paragraph 120(1)(b) of the Income Tax Act 1967 (“ITA 1967”).

  3. Failure to prepare and render Form EA / EC to employees on or before 28 February 2019 is an offence under paragraph 120(1)(b) of the ITA 1967.

2. Please refer to the Explanatory Notes before filling up the Form E and complete all relevant items in block letters and use black ink pen.

3. Pursuant to Section 89 of the ITA 1967, a change of address must be furnished to LHDNM within 3 months of the change. Notification can be made via e-Kemaskini or by using Form CP600B (Change of Address Notification Form) which can be obtained at the LHDNM Official Portal, http://www.hasil.gov.my.