We refer to the above and wish to inform that pursuant to subsection 83 (1), Income Tax Act, 1967, every employer is responsible to complete and file Form E to Lembaga Hasil Dalam Negeri Malaysia (LHDNM) not later than 31st March 2016. Penalties ranging from RM200 to RM2,000 will be imposed if you fail to comply within the stipulated filing date and we shall not be held responsible.
For your information, the said Form can be completed by your accounts department or human resource department. If you have not received the said Form by 17th February 2016, kindly collect the original Form E at any nearest LHDNM Office.
In addition, LHDNM had confirmed that dormant companies, including companies which have not commenced operations, are also required to submit Form E with effect from year of assessment 2014. If you do not have your tax file number, please contact your tax agent to apply your tax file number.
Please also be reminded that the employers are also required to prepare and deliver Form EA to his employees on or before 29th February 2016 in accordance to Income Tax Act, 1967. Failing which, a fine of ranging from RM200 to RM2,000 can be imposed by LHDNM.
Attention! According to Subsection 83(1B) of the Income tax Act 1967, Form E for Year of Assessment 2016 and onward (submission starts in the calendar year 2017) must be filed by online submission (e-filing). Please be advised to apply e-Pin at any nearest LHDNM Office before 31/12/2016. If you intend to engage our service to apply the e-Pin, please contact our office at 03-7980 0326.
Please do not hesitate to contact our office for further clarification.
所得税局规定所有雇主必须负责将E报表填妥，然后尽速呈交给所得税局， 当局规定E报表的呈报日期不能超过31/03/2016。如果贵公司在17/02/2016 之前还末收到上述表格， 请前往任何邻近的所得税分局索取以上所述表格。
如果贵公司不遵守所规定的截止日期呈交E报表给所得税局, 贵公司将会被罚款从 RM200 至RM2,000, 而本公司将不会承担任何责任。
同时，所得税局也规定任何休眠公司或未运作的公司都必须呈报E报表。请联络贵公司的税务代理以便申请贵公司的税务编号。
雇主也必须在29/02/2016之前将EA报表填妥和分发给雇员，否则贵公司将会被罚款从 RM200 至RM2,000。
请注意，从2016报税年开始，雇主必须采用電子報稅（e-filing）。请在31/12/2016之前前往任何邻近的所得税分局申请贵公司的e-Pin。 如果贵公司需要我们申请e-Pin的服务， 请电联03-7980 0326给我们。