LHDN announced changes to the EA Form 2016 and C.P.8D Forms in early 2017. There have been many changes made to both the EA Form 2016 and C.P.8D forms.
In the EA form 2016, many fields that were not used regularly have been removed. Most of these fields are related to detailed Benefit in Kind information, making the Form more streamlined. At the same time several new fields have also been added. Some of the these fields are new to the system and the other new fields required more detailed information from the existing calculations.
One other major change for year 2016 onwards is for the CP8D form. The new directive requires all employees to be included in the CP8D file.
Condition for 2016 and later :
An employer is required to complete this statement on all employees for the year 2016.
Condition for year 2015 and earlier :
An employer is required to fill in this section if there is any employee whose annual gross remuneration is RM34,000 and above OR for any employee whose annual gross remuneration is less than RM34,000 but the monthly gross remuneration is RM2,800 and above (inclusive of bonus but excluding remuneration in arrears in respect of preceding years) for whichever month in the year 2015.
See the end of the article for the list of fields removed and added from the EA form.
Although there is a new EA Form for year 2016, LHDN has announced that the the old versions of FORM EA, FORM EC AND C.P. 8D can still be used for submitting 2016 income.
From LHDN Announcement :
The old version of the forms / format allowed to be used for the Year of Remuneration 2016 only is as follows:-
- i) Form EA (C.P. 8A – Pin. 2010)
- ii) Form EC (C.P. 8C – Pin. 2010)
- iii) C.P. 8D – Pin. 2015 Format
The C.P. 8D – Pin. 2015 format can be sent via any of the following methods:
- a) e-Filing (txt file format); atau
- b) Compact disc (CD) [txt file format or Microsoft Excel]
However, employers are required to use the Malay Language version of Form E (CP8-Pin. 2016) for the purpose of submission to LHDNM for the Year of Remuneration 2016.
Forms Download links :
- Form EA (C.P. 8A – Pin. 2016)
- C.P.8D(C.P.8D-Pin.2016) Format
- Form E (CP8-Pin. 2016) PDF (for Reference only)
Important announcement on Form E :
This is to inform that with effect from the Year of Remuneration 2016, it is obligatory for employers which are companies and Labuan companies (Companies) to furnish Form E (Return Form of Employer) to Lembaga Hasil Dalam Negeri Malaysia (LHDNM) on an electronic medium or by way of electronic transmission
Items removed from EA Form C.P. 8A – Pin. 2016.
- (B1.)Benefit in Kind. Several detailed items in benefit in kind have been removed. These include :
- Motorcars …………..
- Electricity, water, telephone ………………….
- Value of household benefits and details ……………….
- Household servant and gardener …………………………
- Benefit of leave passage for travel …………………………
- Others (for example food and garments)
- (F)Particulars of payment in respect of preceding years ……………..
- (D3.) Deductions for Zakat remitted to the collection authority of Malaysian zakat
New items added in EA Form C.P. 8A – Pin. 2016.
- (A7.) SOCSO No.
- (A8.) Number Of Children Qualified For Tax Relief ……………..
- (B1.e) Employee Share Option Scheme (ESOS) benefit
- (B1.f) Gratuity for the period from …… to ……
- (B2.) Details of arrears and others for preceding years
- (B3.) Benefits in kind
- (D3.) Zakat paid via salary deduction
- (D4.) Total claim for deduction by employee via Form TP1 in respect of:
- Zakat other than that paid via monthly salary deduction
- (D5.) Total qualifying child relief
- (E.2) SOCSO : Amount of compulsory contribution paid