Form E (Borang E) is a form required to be filled and submitted to Inland Revenue Board of Malaysia (IBRM) or Lembaga Hasil Dalam Negeri (LHDN) by an employer. Essentially, it's a form of declaration report to inform the IRB (LHDN) on the number of employees and the list of employee’s income details and must be submitted by 31st March of each calendar year.
What are the information employers need to provide in a Form E to LHDN?
- Employer's details.
- Employees' details, for any employees with annual gross remuneration of RM 34,000 and above; or for any employee with monthly gross remuneration of RM 2,800 and above (including bonuses, but does not include the salary arrears of previous years). If the employer does not have any employees under the stated range of annual income or monthly income, the A portion of employee data can be filed with a "0" on it.
Who needs to submit Form E?
- Companies - Effective from 2016 onwards, all companies are made mandatory to submit Form E (Borang E) regardless whether they have employees or do not have any employees. Any dormant or company not in operation, is also required to submit Form E (Borang E) too.
- Partnership & Sole Proprietorship - All partnership and sole proprietorship are required to submit Form E (Borang E).
How to submit Form E?
All companies are required to submit their Form E (Borang E) via E-filling only. IRBM (LHDN) will not accept and entertain any companies who submit their Form E via hand and postal delivery.
To prepare Form E to print for e-Filing, you can refer to the guide below or follow these steps:
- Head over to Payroll > Payroll Settings > Form E. Click on "Generate Form E for 2020".
- Double check all the E forms to ensure that everything is in place.
- Once that is done, click on "Download Form E", sign and submit via E-Filing.
(Please click on the above and maximise to view the guide)
Alternatively, you can also view a short video clip on how to prepare Form E to print for e-Filing:
For more information about Form EA, Form E and other tax forms, please refer to LHDN's official website.
Have a great tax submission season! 😎