Deadline for Filing of Employer’s Return of Remuneration

To all employers, just a friendly reminder that the deadline for filing of the Employer’s Return of Remuneration (Form E 2012) is almost here. The deadline for its filing is this 31 March 2013. Failure to submit the Form E is an offence and is liable to a fine of between RM200.00 to RM2,000.00 or to imprisonment of not more than 6 months or both, under Paragraph 120(1)(b) of the Income Tax Act, 1967. As highlighted in my post 2013 Filing Programme for Income Tax Returnsa grace period of 30 days is given (i.e. the deadline is extended to 30 April 2013) for employers who choose to submit the Form E via e-filing.

Employers are required to furnish the following information in the Form E:

  • the number of employees employed;
  • the number of employees subject to schedular tax deductions;
  • the number of new employees;

  • the number of employees who have resigned;
  • the number of employees who have resigned and left Malaysia; and
  • any other particulars as may be required by the Director General.

In addition, it is interesting to note that according to law,  the employer has to prepare and give to his/her employee the Form EA/CP 8A on or before the last day of February, while the deadline of filing of the Form E is 31 March. So please do ensure that the employees’ Form EAs are dated on or before 28 February 2013 to avoid unnecessary penalties! 

What about the employers who had employees in the previous year but no longer have any employees in the year 2012? Well, an employer who has received a Form E or has done e-filing of the Form E previously must complete and file the form on or before the due date, even if it is dormant, under liquidation or has no employees. Employers must then inform the IRB via a letter if they are no longer active or are under liquidation so that the IRB can update its records. If not, they will face the unnecessary hassle (and shock!) of receiving a compound notice for non-filing of the Form E.

About Richard

Richard Oon Hock Chye has more than 25 years of experience in taxation and business advice, with particular expertise in Malaysian property law. He began his taxation career with Deloitte Touche Tohmatsu, a ‛Big Four’ accounting firm, before starting his own practice, ConsulNet Tax Services Sdn. Bhd., in 1996. He is currently the National Tax Director of TY Teoh International, one of the leading consulting service providers in Malaysia. It is a member of the MSI Global Alliance, a global network of more than 250 independent legal and accounting firms, in over 100 countries. Richard sits on the board of two companies listed on the Main Board of Bursa Malaysia, as an independent non-executive director. He is also a regular contributor to several magazines and publications, and has shared his tax expertise on numerous occasions with organisations and property developers. As well as being a member of the Malaysian Institute of Accountants (MIA), Richard is a fellow member of both the Association of Chartered Certified Accountants (ACCA) and the Chartered Tax Institute of Malaysia (CTIM). He is a Certified Financial Planner (CFP) and holds a tax agent licence issued by the Ministry of Finance. Richard is also the author of the book, ‘Every Property Investor’s Guide To How To Pay Less Tax Legally’.

5 thoughts on “Deadline for Filing of Employer’s Return of Remuneration

  1. is this true?

    As highlighted in my post 2013 Filing Programme for Income Tax Returns, a grace period of 30 days is given (i.e. the deadline is extended to 30 April 2013) for employers who choose to submit the Form E via e-filing.

    • Yes. If you were to refer to Para 3.2 (A) of the Inland Revenue Board’s official guidelines, “Form E furnished via e-Filing after the due date for submission of the form shall be deemed to be received within the stipulated period if the form is received before or on 30 April 2013.”

  2. How if i have submit Form E via e-filling before 31 March 2013 but now i want to amend it?? Will it be considered late??

    • You will need to submit an amended return to the IRB. If you had earlier done so via e-filing, the amendment submitted prior to 30 April will not be considered late.

Leave a Reply

Your email address will not be published. Required fields are marked *


You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>

Follow Me