License / Permit / Service Description
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Professional Form E submission coordination and employer tax documentation support services for businesses and companies in Malaysia. We assist with the coordination of employer details, employee lists, payroll summaries, salary records, allowances, bonuses, commissions, benefits, PCB records, statutory contribution records, EA or EC Form information, and C.P.8D or e-Data Praisi data where applicable. We also coordinate with the appointed accountant, payroll provider, Human Resources team, Tax Agent, and relevant parties to support the Form E preparation and submission process. Our service is suitable for Sdn. Bhd., Berhad, LLP, sole proprietorships, partnerships, foreign companies, start-up businesses, employers with local or foreign employees, and employers with overdue or incomplete payroll records. Let our team simplify your Form E preparation process—from payroll document collection and employee data organisation to Tax Agent coordination and submission follow-up.
Related Departments / Regulatory Bodies
- Inland Revenue Board of Malaysia (LHDN) / Lembaga Hasil Dalam Negeri Malaysia
- Appointed Tax Agent or Tax Firm, where applicable
- Accountant or Accounting Firm, where applicable
- Payroll Service Provider, where applicable
- Human Resources Department
- Employees Provident Fund (KWSP), where applicable
- Social Security Organisation (PERKESO), where applicable
- Employment Insurance System (SIP), where applicable
- Human Resources Ministry or Labour Department, where applicable
- Immigration Department of Malaysia, where applicable
- Other relevant government agencies or employment stakeholders, where applicable
License Name ( Bahasa Malayu )
- Penyerahan Form E
Application Scenarios & Business Necessity
- Employer has employees receiving salary, wages, allowances, bonuses, commissions, or benefits
- Business requires annual employer tax reporting to LHDN
- Company needs to prepare EA or EC Forms for employees
- Employer requires coordination of employee remuneration information for C.P.8D or e-Data Praisi
- Employer has appointed a payroll provider, accountant, or Tax Agent
- Company has made PCB deductions or requires review of payroll-related tax records
- Employer has newly hired employees or has employee resignation, termination, retirement, or expatriate matters
- Company has overdue or incomplete Form E, EA Form, payroll, or employee remuneration records
- Employer is preparing for audit, financing, tender, due diligence, corporate restructuring, strike-off, or winding up
- Company requires more organised payroll and employee tax compliance documentation
Important Rules & Compliance Standards
- Employers should register and maintain the appropriate employer tax information with LHDN.
- Form E should be submitted through the prescribed LHDN process within the applicable deadline.
- Form E is generally submitted together with C.P.8D employee remuneration information, unless the applicable employee data has been submitted through e-Data Praisi.
- Employers should prepare and provide EA or EC Forms to employees within the applicable timeline.
- Salary, allowance, bonus, commission, benefit, PCB, and employee remuneration records must be accurate and supported by proper payroll records.
- PCB should be calculated, deducted, and remitted through the applicable LHDN process where required.
- The employer remains responsible for the accuracy and completeness of information submitted, even when a payroll provider, accountant, or Tax Agent is appointed.
- The employer should retain payroll records, employee records, payment records, and supporting documents according to applicable requirements.
- Form E is separate from Form C, CP204, Annual Return, and employees’ personal tax returns such as Form BE or Form B.
- Additional work may be required where employee data, payroll records, PCB records, or EA Forms are incomplete, inaccurate, missing, or require correction.
Compound & Legal Penalties
- Late payment charges, penalties, compound, or enforcement action where applicable
- Delay in employee tax filing, financing, tender, due diligence, tax clearance, strike-off, winding up, or corporate transaction processes
- Requirement to submit additional employee data, payroll records, explanations, or corrected information
- Difficulty during LHDN review, PCB audit, tax audit, enquiry, investigation, or verification
- Incorrect employee remuneration information or incomplete EA or EC Forms
- Exposure arising from inaccurate PCB deduction, late remittance, incomplete employee reporting, or unsupported payroll records
- Possible legal or enforcement action under applicable tax and employment laws in serious cases of non-compliance
- Additional professional fees for payroll reconstruction, PCB review, tax review, audit response, or correction work
Frequently Asked Question
Form E is the annual Employer’s Return Form submitted to LHDN to report employer and employee remuneration information.
It generally applies to employers with employees and relevant employee remuneration reporting obligations.
No. Form E relates to employer and employee remuneration reporting, while Form C is the company’s annual income tax return.
No. Form E is submitted by the employer to LHDN, while EA Form is the employee’s annual remuneration statement provided by the employer.
C.P.8D contains employee remuneration information that may be submitted together with Form E, where applicable.
Form E is separate from monthly PCB submission and payment, but payroll and PCB records may be relevant to the accuracy of employer reporting.
Employers should provide the relevant EA or EC Form to employees within the applicable timeline
Documents may include employer details, employee list, payroll summaries, salary records, allowances, bonuses, commissions, benefits, PCB records, statutory contribution records, EA or EC Form details, and C.P.8D data where applicable.
Late submission may result in penalties, compound, or other enforcement action where applicable.
Yes. Conzlab can assist with payroll document coordination, employee data organisation, and liaison with the appointed accountant, payroll provider, or Tax Agent. Payroll calculation and final tax filing are subject to the agreed professional scope.
Jeffrey Eh Hao Yih , Director
Jeffrey has been providing expert guidance for businesses dealing with ongoing challenges. With his expertise, he aids clients in strategic business planning, streamlining operations, and enhancing productivity. Additionally, Jeffrey offers diverse business technology services to help digitize traditional businesses effectively.
