A Complete Guide to Form E for Malaysian Businesses (Updated 2025)

What is Form E?

Form E: Your company’s yearly salary declaration to LHDN

Form E is an annual declaration that Malaysian employers must submit to the Inland Revenue Board of Malaysia (LHDN). It provides details of employees’ income and tax deductions for the assessment year. Submitting Form E is mandatory for all companies, including dormant ones, to ensure tax compliance. Failure to submit Form E may result in penalties imposed by LHDN.

Form E Submission Deadline 2025 

Mark your calendar: March 31, 2025!

For the 2024 assessment year, the Form E submission deadline 2025 is 31 March 2025. Employers who opt for online submission via e-Filing receive an automatic 30-day extension, pushing the deadline to 30 April 2025. It is crucial to meet this deadline to avoid penalties.

Read More: Malaysian Taxpayers – Take Note of These 9 Tax Deadlines in 2025

Who Needs to Submit Form E?

All employers, including businesses, companies, partnerships, sole proprietors, and associations, must submit Form E, regardless of whether they have active employees. Even companies without employees must file a Nil Return.

How to Submit Form E

Employers can submit Form E LHDN through one of the following methods:

1. Manual Submission – Download Form E from the LHDN website, fill it out, and submit it at an LHDN branch.
2. e-Filing Submission – File Form E online via the ezHasil portal, which is the preferred and more efficient method. Scroll down for a comprehensive step-by-step guide for filling Form E online.

What to Prepare for Form E Submission

Before submitting Form E, use the checklist below to ensure you have the following documents and information:

• Company details – Employer’s tax reference number, company name, and business registration number.
• Employee details – Full list of employees, including salary, benefits, and tax deductions.
• CP8D form – Employee details report, which must be submitted along with Form E.
• Tax deduction records – Monthly tax deductions (PCB/MTD) for each employee.
• Employer declaration – Ensure all data is accurate before submission to avoid errors and penalties.

Step-by-Step Guide to Submitting Form E via e-Filing

Follow these steps to submit Form E through ezHasil:

1. Log in to Director/Representative’s MyTax account.

2.  Log in to Employer role

3. Choose ezHasil Services and select the e-Filing dropdown option.

4. Select the e-Form

5. Choose the relevant year for Year of Assessment.

6. Fill in all the employer’s details before submitting.

7. Choose ezHasil Services and select the e-Data Praisi / e-CP8D dropdown option.

8. Select Submission of C.P.8D.
9. There are two ways to submit CP8D – Manual fill in through online form / Upload file( .txt format only)

10.  Fill in the Employee’s details and remunerations.

11. Review the completed form.
12. Click Submit and download the acknowledgment slip for record-keeping.

FAQs

What happens if I miss the Form E submission deadline 2025?

LHDN imposes penalties for late submission. The fine can range from RM200 to RM20,000, and businesses may also face imprisonment of up to six months.

Can I amend Form E after submission?

Yes. If you notice errors after submission, submit an amended Form E through LHDN’s customer service or an LHDN branch.

Is Form E submission required for dormant companies?

Yes, dormant companies must submit a Nil Return Form E.

How can I check my Form E submission status?

Log in to ezHasil, go to e-Filing history, and check the submission status.

What if I don’t have employees?

You must still submit Form E and declare that no employees were hired.

Form E In A Nutshell

Submitting your Form E on time is crucial for all Malaysian businesses. Ensure you prepare all necessary documents, use e-Filing for a smoother process, and meet the Form E submission deadline 2025 to avoid penalties. 

If in doubt, get in touch with our expert tax consultants for guidance anytime.