Form E

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Form E

Explanation Notes

Form 8D

EA Form

15 January 2009

Employers are reminded to submit their duly completed Form E - Returns By Employer to IRB.

The Form E contains the following information:

(a)

the number of employees for the year ended 31 December 2008;

(b)

the number of employees subject to deductions under the Scheduler Tax Deduction Scheme (STD) for the year ended 31 December 2008;

(c)

the number of new employees for the year ended 31 December 2008;

(d)

the number of employees who have resigned for the year ended 31 December 2008; and

(e)

the number of employees who have resigned and left Malaysia for the year ended 31 December 2008.

Employers are also required to prepare and deliver a salary statement to its employees containing the following information by 30 March 2009:

(a) employees’ particulars;

(b)

employment income, benefits and place of residence;

(c)

pension and others;

(d)

total deductions under the Scheduler Tax Deduction Scheme (STD) paid to the Inland Revenue Board in the year 2008;

(e)

employees’ compulsory contributions made to the Pension Fund or Employees Provident Fund or approved fund;

(f)

details regarding the payment of arrears and others for prior years (before the year 2008); and

(g)

tax exempt allowances, perquisites, gifts and benefits for the year ended 31 December 2008.

In the past, the deadline for submission of Form E was 31 March. We advise all employers with E file numbers to comply with this requirement even though the company is dormant or has no employees as IRB has been penalising employers for failue to submit their return forms. Employers should notify IRB if the company is dormant or under liquidation.

 

 

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