税税平安! 雇主须知! Form E和Form EA

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税税平安! 雇主须知! Form E和Form EA 1. Q: 什么是Form E和Form EA? What is Form E and Form EA? A: Form E 是雇主必须呈报的税务报表。雇主需要填写有关于雇员的资料包括雇员的一年的总收入，员工数量等等。Form EA是雇主必须发放给雇员的薪金简介表，内容包括一年的收入，所缴纳的预扣税(PCB)和其他的福利等等。 Form E is an income tax return form that required to be submitted by every employer. Employer requires to disclose details including staff’s annual income, number of staff and etc. While, for the Form EA, employer require to furnish the form to staff including details such as annual income, monthly tax deduction deducted (PCB), benefit in kind provided and etc. 2. Q: Form E, Form EA 何时需要呈报？　When is the due date for submission of Form E and Form EA? A: Form E 必须于每年的3月31号或之前呈报。Form EA是不必呈报给税收局的，但须在每年的2月28号或之前发给员工。（无论员工的薪金多寡） Form E have to be submitted to Inland Revenue Board (“IRB”) latest by 31 of March every year. However, employer is not required to submit Form EA to IRB, but have to furnish to staff latest by 28th of February each year. 3. Q: 我需要呈报Form E 吗？Who need to submit form E? A: 从2014 征税年开始，私人公司，partnership或 sole-proprietor 都必须呈报Form E (无论有员工与否)。 With effective from year of assessment (“YA”) 2014, every Company, partnership or sole-proprietor is required to submit Form E, even there is no staff. 4. Q: 如果没有呈报Form E会有什么后果？What if the employer did not submit Form E? A: 在所得税法令第120 (1)(b)下，没有呈报Form E的雇主可以被罚款不少过RM200 至RM20,000 或监禁不超过6个月或两者兼施。 For those employer who fail to submit Form E are liable to a fine of not less than RM200 and not more than RM20,000 or to imprisonment for a term not exceeding 6 months or both under S.120(1)(b), Income Tax Act, 1967. 5. Q: 如何呈报Form E? How to submit Form E? A: 雇主可以在税收局的网站下载，然后填写后直接呈交给税收局。雇主也可在税收局的网站使用电子的方式来呈报。除此之外，顾主也可聘请税务顾问帮忙呈交。 Form E can be submitted manually by download the Form from HASIL’s website. Other than that, employer could submit the Form E by the way of electronic. Lastly, employer may hire tax agent to submit Form E on their behalf. 6. Q: 什么是Form E和Form EA? What is Form E and Form EA? A: Form E 是雇主必须呈报的税务报表。雇主需要填写有关于雇员的资料包括雇员的一年的总收入，员工数量等等。Form EA是雇主必须发放给雇员的薪金简介表，内容包括一年的收入，所缴纳的预扣税(PCB)和其他的福利等等。 Form E is an income tax return form that required to be submitted by every employer. Employer requires to disclose details including staff’s annual income, number of staff and etc. While, for the Form EA, employer require to furnish the form to staff including details such as annual income, monthly tax deduction deducted (PCB), benefit in kind provided and etc. ****如有任何疑问，欢迎PM 或到 https://www.facebook.com/doublelmgt/ 讯问