Every Employer / Company is required to submit Form E (Borang E) to LHDN (Inland Revenue Board, IRB) every year not later than 31 March (grace period of 1 month till 30 April). This applies to Sdn Bhd / Enterprise / Partnership.

The following information are required to fill up the Borang E:

  1. Employer’s (company’s) particular
  2. Details of ALL employees remuneration in the CP8D*

*Starting year 2018, C.P.8D has 18 columns to be filled up per employee which requires extensive information and the coverage of all ranges of remuneration (i.e. salaries, wages, allowance, incentives & etc.)

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Who Needs To File Form E?

All companies! and it must be submitted online for 2018 onwards

What goes into CP8D?

All employees / staffs have to be listed in CP8D. If you have agents, contractors, part time contractors, etc who are not employees they should not be included.

To simplify it:

If you pay them a salary and are listed as your employees (yes put into CP8D)

If you pay them a commission, contract sum, one-off fee, etc (no, doesn’t go into CP8D)

If you pay foreigners a monthly contract fee – either by time-based or fixed (no, doesn’t go into CP8D)

What about foreign workers ? If the permit is under your company, you are the employer (yes put into CP8D)

Automatically determine this using Beacon Cloud Payroll.

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What If You Fail To Submit “Borang E and CP8D”?

Failure to do so will result in the IRB / LHDN taking legal action against the company’s director.

A minimum Fine of RM200 will be imposed by IRB for failure to prepare and submit the “Form E and CP8D” as well as prepare and deliver Form EA to the employees.

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