LHDNM updates on Form E – Submission of Return Form by Employer

We wish to inform that the Form E (Remuneration for the Year 2018) has been uploaded on the Lembaga Hasil Dalam Negeri (LHDNM) website and can be downloaded for submission purposes at:

        LHDNM website > Form> Download Form > Employer > 2018

For employers which are companies and Labuan companies (“Companies”), the use of e-filing (e-E) is mandatory.  Availability of e-filing system for taxpayer and tax agents (TAef) is from 1 March 2019.

For employers other than Companies, the use of e-filing is encouraged.

Please note that LHDNM will no longer print and post the hardcopy version of Form E to employers.  With effect from the remuneration year 2018, employers other than companies, who wish to submit the hardcopy version of the Form E are required to download and print the Form E in PDF format from the official website of the LHDNM.

Important reminder

Due date to furnish Form E (Remuneration for the year 2018): 31 March 2019 (30 April 2019 for submission via e-filing)

1. Form E will only be considered complete if C.P.8D is submitted on or before 31 March 2019*.  Employers who have submitted information via e-Data Praisi need not complete and furnish C.P.8D.
2. Failure to furnish Form E on or before 31 March 2019* is an offence under paragraph 120(1)(b) of the Income Tax Act 1967 (“ITA 1967”).
3. Failure to prepare and render Form EA / EC to employees on or before 28 February 2019 is an offence under paragraph 120(1)(b) of the ITA 1967.

Note:  * 30 April 2019 for submission via e-filing.

Pursuant to Section 89 of the ITA 1967, a change of address must be furnished to LHDNM within 3 months of the change. Notification can be made via e-Kemaskini or by using Form CP600B (Change of Address Notification Form) which can be obtained at the LHDNM Official Portal, http://www.hasil.gov.my.