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Guide on filling Form-E

Updated: Jun 9, 2023

Did you know that in 2014, over 65,000 employers were found to violate the law by failing to file Form E? Employers should be better at remembering to complete and submit tax forms on time. It is Form E in this instance.

To avoid a fine of RM 200 to RM 20,000 and/or a possible 6-month jail sentence under Section 120(1)(b) of the Income Tax Act as a business in Malaysia. Additionally, you need to be sure you submit the form online. That’s because this procedure was mandated for usage starting with the Yeah of Assessment (YA) 2018 by Lambaga Hasil Dalam Negeri (LHDN)/ Inland Revenue Board of Malaysia (IRB).

It might be tough to fill out tax papers since you must remember every piece of information and gather them all. We’ll go through the fundamentals of Form E, also known as Borang E.

What is Form E (Borang E)?

Every employer must annually file Form E to the Inland Revenue Board of Malaysia (IRBM), which is a declaration report.

Form E contains these details:

  1. The total number of employees at your business.

  2. The number of fresh hires you made.

  3. Information about the employer

  4. Each employee specifies. All individuals working under any arrangement under an employer’s organization, including interns, must have their information on Form E.

  5. A breakdown of each employee’s income: i. Employees earning RM 34,000 or more in yearly gross compensation ii. Employees whose monthly compensation is RM2,800 or more (Including bonuses but excluding back pay from earlier years) iii. The employer should enter ‘0’ in part A of the employee data section if an employee’s income is less than the allowed amount.

Who must file Form E?

Every Company must file Form E, even if they do not have any employees, including:

  1. Public limited company (Berhad)

  2. Private limited company (Sdn Bhd)

  3. Sole-Proprietor

  4. Partnership

  5. Dormant & Non-performing companies

When is the deadline for submission?

As of 2022, the deadline for filing Form E in Malaysia is:

  • March 31 for manual submission

  • April 30 for electronic filing i.e Form e-E

Regardless of whether they have workers or not, all businesses must file a Form E. LHDN E-Filing is required for any inactive or inactive firm. This form is now required to be submitted by all partnerships and sole proprietorships.

Note: LHDN no longer accepts manual submissions from Companies.

What if a company proceeds with the manual submission of the tax form?

If that happens, LHDN has the right to not accept the submission under subsection 83(1B) of the Income Tax Act 1957.


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