KT WONG & CO.
CHARTERED ACCOUNTANTS (NF 0956)
No. 22, Ground Floor, Block D, Iramanis Centre, Jalan Lintas,
88450, Kota Kinabalu, Sabah, Malaysia
T: 088-441177, F: 088-434177, E:ktwong.tx@gmail.com
Information about Return Form of An Employer (Form E 2023)
1. What is Form E?
Form E is a tax return form used to report all employees’ information to the Inland Revenue
Board (IRB) annually, including the number of employees and details of each employee’s
income details.
2. Who needs to file Form E?
All employer (companies, partnership, sole proprietor and limited liability partnerships) are
required to file Form E, included dormant companies.
3. When to submit Form E 2023?
The deadline for submitting Form E 2023 to IRB is on 31 March 2024. The grace period
provided by the IRB for e-filling is one month. For employers who submitting Form E 2023 via
e-filling, the deadline is 30 April 2024.
Since the year of remuneration 2016, it is MANDATORY for companies to submit the Return
Form of An Employer (Form E) via e-Filing.
4. What if fail to submit Form E on time?
Failure to submit is an offence and is liable to a fine ranging from RM200 to RM20,000 or to
imprisonment of not more than 6 months, or both.
5. Any other information I need to know?
Employers must prepare and provide an EA form to every employee before the last day of
February each year. Failure to prepare and provide EA form to employees is subject to a fine
ranging from RM200 to RM20,000 or to imprisonment of not more than 6 months, or both.
6. How could we help you?
We are here to help by offering our services to alleviate your workload. Kindly email us all the
necessary information, including salary listing, staff information and BIK (Benefit in Kind)
details, for further action.
Our fees for preparing and submitting the form are as follows:
1. Preparing and submitting Form E – starting from RM500.00, depending on the number
of employees (exclusive of SST*)
2. Preparing Form EA – RM20.00 per employee (exclusive of SST*)
* There is a change in service tax rates under the Service Tax Act of 2018, effective from 1st
March 2024, increasing from 6% to 8%. The fee will be adjusted to 8% starting 1st March 2024.
KT WONG & CO.
CHARTERED ACCOUNTANTS (NF 0956)
No. 22, Ground Floor, Block D, Iramanis Centre, Jalan Lintas,
88450, Kota Kinabalu, Sabah, Malaysia
T: 088-441177, F: 088-434177, E:ktwong.tx@gmail.com
IMPORTANT UPDATE
Kindly be informed that Form CP21, CP22 and CP22A are available on the IRB website.
Employers are required to use and complete these prescribed from effective from 1st January 2021.
It is mandatory to notify the IRB by submitting the forms to the nearest IRB branch or online. The
following details pertain to each prescribed form:
Prescribed forms Deadline
Form CP22 – Notification of New Employee Within 30 days after commencement of
employment
Form CP22A – Tax Clearance Form for Within 30 days before cessation of
Cessation of Employment of Private Sector employment
Employees (including: resign, retirement, death)
Form CP21 – Notification by Employer of Within 30 days before expected date of
Departure from the Country of an Employee for departure
more than 3 months
* The above prescribed form only applicable for employee subject to MTD. Failure to submit is
an offence and is liable to a fine of rangeing from RM200 to RM20,000 or to imprisonment of not
more than 6 months, or both.
