KUCHING, Feb 22: Inland Revenue Board (IRB) reminds employers to prepare and submit EA (private sector) and EC (government sector) employee salary statements for the year 2023 to employees before or on Feb 29, 2024.
IRB in a statement today said, based on provision under subsection 83(1) of the Income Tax Act 1967 (ACP 1967), employers are responsible for preparing and submitting Form C.P. 8A (EA) / C.P.8C (EC) or complete EA and EC remuneration statements every year according to the set date to all employees.
“This is to enable employees or taxpayers to carry out their responsibility to report income and submit the Income Tax Return Form (BNCP) to HASiL.
“The employer’s failure to carry out this responsibility is an offense under paragraph 120(1)(b) of ACP 1967 which can be fined not less than RM200 and not more than RM20,000 or imprisonment for a period not exceeding six months or both,” it said.
Employers can access the E 2023 Explanatory Note through the HASiL Portal at www.hasil.gov.my by going to > Forms > Download Forms > Employers tabs or the following quick link: https://www.hasil.gov.my/media/4jjh00qh/nota-penerangan-e-2023.pdf.
For inquiry, contact Hasil Contact Centre (HCC) at 03-89111000/ 603-89111100 (international), or HASiL Live Chat, or by filling the official feedback form at https://maklumbalaspelanggan.hasil.gov.my/Public/. — DayakDaily
