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
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):
From 1 September 2024, notification of new employee is mandatory to be submitted online through MyTax portal using e-CP22 application.
1. The ORIGINAL notification form shall be submitted through the e-SPC application on the MyTax Portal.
2. From 1 September 2024, notice on amendment or addition is MANDATORY to be submitted through e-SPC.
3. Notice on CANCELLATION can be submitted manually to the HASiL office that handles the employee's file or any nearby HASiL office.
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.
