(Tax Update) Form E 2024 Guidelines

What is CP8D?

Form E (also known as Borang E or CP8D ) is a form that allows the employer to all staff particulars to LHDN, this form will have to be submitted to LHDN via the e-Filing method on a yearly basis.

Appointment as Director or Employer or Representative

Effective from Year 2023, Form E and Statement e-C.P.8D are mandatory to submit through e-Filing.

To submit Form E, statement e-C.P.8D and e-CP22 through e-filing is only allowed for the individual who is Employer or Employer Representative only.

The role of Employer or Employer Representative can be added in MyTax for individuals who have a digital certificate.

1. Director (Private Sector , Private Sector other than Company)

This role needs to submit through MyTax include a supporting document

2. Deputy director (Private Sector, Private Sector other than Company)

• Individuals who have role as Director can appoint any individual under the same organization to be appointed as Director representative.

• No need any supporting document

• Approvals are automatic

• Director can terminate the director representative at any time

3. Employer (Private Sector + Private Sector other than Company)

• This role will be given automatically if the application of Director have been approved

4. Employer (Sole Proprietorship , Government Sector, Statutory Body, Local authority)

• This role application can submit through MyTax include a supporting document

5. Employer Representative (All category of employer)

• Individuals who have role as employer can appoint any individual under the same organization to be appointed as employer representative.

• No need any supporting document

• Approvals are automatic

• Employer can terminate the employer representative at any time

Retirement Ages in CP8D

Retirement date shall be determined by retirement age in Malaysia which is 60 years old. For example, date of birth of an employee is 1st January 1990. The retirement date of the employee is 1st January 2050.

For those employees which already reached retirement age, then a contract date shall be determined and declared in CP8D.

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