EA Form 2016/2017 –
Employers are responsible under the Income Tax Act to make monthly deduction & payment of PCB as well as filing of Form E and issuance of EA Form to their employees.
Every employer shall, for each year, prepare and render to his employee a statement of remuneration of that employee C.P.8A (EA) and C.P.8C (EC) form on or before the last day of February in the year immediately following the first-mentioned year in order for each employee to fill and submit return form in accordance to subsection 83(1A), Income Tax Act 1967(Act).
Every employer shall, for each year, furnish to the Director General a return in the prescribed form (E form) not later than 31 March in the year immediately following the first-mentioned year in accordance to subsection 83(1), Act.
There are both Malay and English versions of the EA form available. Copies can be found at the following links. It is also known as Borang C.P. 8A (EA) – Pin.2016.
English version : http://lampiran1.hasil.gov.my/pdf/pdfborang/EA_Pin2016_2.pdf
Malay version : http://lampiran1.hasil.gov.my/pdf/pdfborang/EA_Pin2016_1.pdf
For those who use Microsoft Excel, there is also an Excel file version of the EA form found here : http://www.hasil.gov.my/pdf/pdfborang/EA_Pin2016_1.xlsx
For the benefit of our users we have put together a list of documents related to the EA Form and Income Tax calculations. Following are links to documents and notes on filling the EA Form and Income Tax related matters. These documents are available for download from LHDN’s website.
Explanatory notes and filling the EA form : http://www.hasil.gov.my/pdf/pdfam/ExplanatoryNotes_E2017_2.pdf
Printing the Form EA in ActPay
There are several steps to take before printing the Form EA.
Company information must first be updated under defaults. These include Company Income Tam No. and Income Tax Branch.
Personal Information like Income Tax No can be edited under Personal Info.
Make sure you have updated Year to Date (YTD) Values. Once this is done, Click on “Update EA Form”.
This will update the values for EA Form. This information can be further edited. Go to EA1 to edit other Employee Personal Details.
Note : “Update EA” button, imports values from YTD.
Printing the EA Form
Click on “EA Form” to print
Public Rulings on Perquisites from Employment
The following Public Rulings can be viewed and downloaded from the following links
- Public Ruling No. 1/2006 : Perquisites from Employment : http://www.hasil.gov.my/pdf/pdfam/PR1_2006.pdf
- 1st Addendum : http://www.hasil.gov.my/pdf/pdfam/PR1_2006_Add1.pdf
- 2nd Addendum : http://www.hasil.gov.my/pdf/pdfam/PR1_2006_Add2.pdf
- 3rd Addendum : http://www.hasil.gov.my/pdf/pdfam/PR1_2006_Add3.pdf
Public Rulings on BENEFITS IN KIND
PUBLIC RULING NO. 3/2013 download link : www.hasil.gov.my/pdf/pdfam/PR3_2013.pdf
Public Rulings on LIVING ACCOMMODATION BENEFIT
PUBLIC RULING NO. 3/2005 download link : www.hasil.gov.my/pdf/pdfam/PR3_2005.pdf
Addendum 2009 : http://www.hasil.gov.my/pdf/pdfam/addendum_pr_3_2005.pdf
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