Form E is an annual tax declaration form that must be submitted by employers in Malaysia to report their employees’ income and tax-related information.
It is required by the Inland Revenue Board of Malaysia (LHDN) as part of employer tax compliance.
What Is Form E Used For?
Form E is used to declare:
- Total remuneration paid to employees
- Employee income details
- Tax deductions made under PCB (Monthly Tax Deduction)
- Employer information
It helps the Inland Revenue Board of Malaysia track employee income and ensure proper tax reporting.

Who Needs to Submit Form E?

Form E must be submitted by:
1. Employers in Malaysia
All companies, businesses, and organizations that have employees must submit Form E.
2. Even If No Employees
If a company is registered as an employer but has no employees during the year, it is still required to submit Form E as a nil return.
When to Submit Form E?
- Form E must be submitted once a year
- The deadline is usually by 31 March of the following year
Late submission may result in penalties imposed by the
Inland Revenue Board of Malaysia (LHDN).
What Happens If You Do Not Submit Form E?

Failure to submit Form E may lead to:
- Fines and penalties
- Legal action
- Compliance issues with tax authorities
Conclusion
Form E is an important annual tax form that all employers in Malaysia must submit. It ensures that employee income and tax deductions are properly reported to the
Inland Revenue Board of Malaysia (LHDN).
What is Form E in Malaysia?