EA Form 2014/2015 – (Click here for Malay Translation)
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.2010.
English version : http://www.hasil.gov.my/pdf/pdfborang/EA_Pin2010_2.pdf
Malay version : http://www.hasil.gov.my/pdf/pdfborang/EA_Pin2010_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_Pin2010_1.xls
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 : www.hasil.gov.my/pdf/pdfam/ExplanatoryNotes_E2010_2.pdf
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
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