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Form E

What is Form E?

Employers are required to complete Form E (Borang E) and submit it to the Inland Revenue Board of Malaysia (IBRM). A declaration report must be completed by the 31st of March of each calendar year to inform the IRB of the number of employees and their income.

Have You Submitted Form E?

The tax submission season begins in March. By the end of this month, every Malaysian business, regardless of size, must submit a Form E to the Inland Revenue Board (IRB).

IRB tracing employee's income using Form E

Form E on an employee’s tax information may be referred to by the IRB. As of the Year of Assessment 2009, each employer is required to prepare and deliver to his employee a statement of remuneration before the end of February every year by Section 83(1A).

An employee’s statement of remuneration, also known as an EA Form, shows the details of all employment income paid to each employee, as well as the amount, contributed to approved pension funds and the amount of tax deducted. EA Forms do not need to be submitted to the IRB, as opposed to Form E.

The employer’s Form E field is where the IRB can verify that employees are reporting their income correctly. Therefore, the income information on Form E must be consistent with the information on an employee’s EA Form.

Mandatory E-Filing starting next year

Form E may still be submitted manually to the IRB this year for the Year of Assessment 2015. Employers are, however, required to file Form E online via e-filing as of Year of Assessment 2016, which is due for submission in the Year 2017.

Form E requires employers to provide the following information:
  • Details of the employer.
  • For employees with an annual gross salary of RM 34,000 and above; or employees with a monthly gross salary of RM 2,800 and above (including bonuses, but not the salary arrears of previous years). Employee data can be filed with a “0” if the employer does not have any employees within the stated range of annual income or monthly income.

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