1.Register an employer’s number (E).
2.Make monthly tax deduction (MTD) from employee’s remuneration based on either the Schedule of MTD or the computerized calculation method and remit the amount of MTD to the IRBM on or before the 15th day of the subsequent month. Employer may only use the e-PCB, e-Data PCB or e-CP39 applications provided through the IRBM’s Official Portal for submission of the statement of MTD or employees’ MTD data.
3.Submit return form of employer (Form E) together with the C.P.8D on or before 31 March of the following year
- Employer (company and Labuan company) is compulsory to submit Form E via e-Filing (e-E) with effect from remuneration for the year 2016.
- Form E will only be considered complete if C.P.8D is submitted within the stipulated deadline. Employers who have submitted information via e-Data Praisi need not to complete and furnish C.P.8D.
4.Prepare and render to an employee a statement of remuneration (Form EA / EC) in respect of that employee on or before the last day of February of the following year.
5.Prepare and provide a copy of statement of monetary and non-monetary incentive payment to each agent, dealer or distributor (Form CP58) on or before 31 March of the following year.
6.Keep and retain records for 7 years and make it readily accessible to the IRBM if needed.
7. Prepare and submit the following form (if relevant):
|Borang||Tarikh Akhir||Kaedah Pengemukaan|
Notification of new employee
|Within 30 days after commencement of employment||Form can be submitted at any IRBM office|
Notification of cessation of employment or cessation by reason of death for an employee in private sector
|Not less than 30 days before cessation of employment; or
Not more than 30 days after being informed of death
|Form can be submitted either:
Notification of cessation of employment or cessation by reason of death for an employee in public sector
Notification of employee leaving Malaysia for more than 3 months
|Not less than 30 days before expected date of departure|
8.Withhold any monies payable to the employee for 90 days or until tax clearance letter is received in the case of cessation of employment, cessation by reason of death or leave Malaysia for more than 3 months with no intention of returning.