Top 7 questions on Form E 2021

Top 7 questions on Form E 2021

Overview

From 01 March 2022, the employer must submit Form E for the Year 2021 and the submission can be done through LHDNM electronic filing system.

Let's mark the date so that we will not miss the deadline.

Key takeaways:

You will understand the responsibility and consequences as follows: --

1. What is Form E?

2. Who is the employer？

3. Who is compulsory to furnish Form E?

4. Who is exempted for the C.P.8D?

5. What is the information to be included in Form E?

6. What is the deadline for Form E & EA?

7. What is the consequence fail to submit Form E?

Summary of learning

1. What is Form E?

- Form E is a declaration report to be submitted by every employer to LHDNM every year not later than 31 March.

2. Who is the employer?

- The employer has included Company, Limited Liability Partnership, Partnership, Enterprise and etc.

3. Who is compulsory to furnish Form E?

- All employer (active and dormant companies) whether it has an employee or do not have any employees.

4. Who is exempted for submitted C.P.8D?

- Sole proprietorship, partnership, Hindu joint family and deceased person’s estate who do not have employees are exempted for the submission.

5. What is the information to be included in Form E?

There are 4 parts in Form E.

(a) Basic information

- Name of the employer as registered under SSM

- Employer’s E number

- Status of the employer

- correspondence with LHDNM and etc

(b) Information on a number of employees for the year ended 31 December 2021

- Number of employees as of 31/12/2021 included for those subject to Monthly Tax Deduction, new employees or ceased employment or died.

- Employees include full time/part-time/contract employees and interns.

(c) Declaration

- Declared by the employer.

(d) C.P.8D Return of Remuneration from the Employment, claim for deduction, and particulars of tax deduction under the Income Tax Rules (Deduction from Remuneration) 1994 for the Year Ended 31 December 2021

- Employers are required to complete all particulars of employees in C.P.8D.

6. What is the deadline for Form E & EA?

- Form EA: provide to employees not later than 28 February 2022

- Form E: submit to LHDNM not later than 31 March 2022

7. What is the consequence fail to submit Form E?

- The employer is liable to a fine of RM200 - RM20,000 or imprisonment for a term not exceeding six months of both.

Sources

Return Form of Employer (Remuneration for the Year 2021)

https://phl.hasil.gov.my/pdf/pdfam/ExplanatoryNotes_E2021_2.pdf

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