Who need to submit Form E ?
What is Form E ?
Failure to submit Form E ?
New Updates in Form E 2016:
1. Which employees need to fill up in Form E listing (CP 8D)?
Note: the abovementioned “employees” include directors
2. New column (requirement) in CP8D
Column E Marital status of employee
Column F Tax borne by employer?
Column G Number of child qualified for tax relief
Column H Total qualified child relief
Column I Total gross remuneration (Same as Form E 2015 column E)
Column J Benefit in kind
Column K Value of living accommodation
Column L Employee share option scheme (ESOS) benefit
Column M Tax Exempt Allowances / Perquisites / Gifts / Benefits
Column N & O Total claim for deduction by employee via Form TP1
Column P Contribution to Employees Provident Fund (EPF)
Column Q Zakat paid via salary deduction
Column R Total Monthly Tax Deduction (MTD) (Same as Form E 2015 column G; called Potongan Cukai Bulanan (PCB) in Malay)
Column S otal tax deduction CP38 (The amount LHDN requested employer to deduct from employee’s salary to repay the balance of tax owed to LHDN)