i am interested on this topic as well.
i just open a sole prop biz.. Is it we must go file this borang E as well even though no employee yet?

what about for company with no employees? a holdings company

got notice for compound

Anyone can give a step-by-step guide on the submission of Borang E? THANKS

hi guys,
Did foreign worker have  to  fill out the borang E?

Dear All,
Appreciate if anyone can clarify.

1. For new business (partnership) with no employee, how do we file in Form E if we have not registered with IRB to be "majikan"? Do the partners need to visit IRB to register as "majikan" first?

2. For dormant business (zero transaction from Day 1), I understand we do not need to register a tax file? Do we still need to file Form E for dormant company?
thank you very much.

All employee should be included in the Form E.
As if foreign worker earned more than taxable threshold, they need to pay tax as well.
Since 2014, even dormant company also need to furnish Form E.

http://lampiran2.hasil.gov.my/pdf/pdfam/Pr...NCP_2016_a2.pdf
2.2 Dormant * Companies, Limited Liability Partnerships, Trust
Bodies And Co-operative Societies
2.2.1 Dormant * companies, limited liability partnerships, trust
bodies and co-operative societies are required to furnish the
ITRF (including Form E) with effect from Year of Assessment
2014.

I just submitted Borang E online, not sure is the system working.

You get the acknowledgement page (with a small chop) when it is done.

The system asks me wait 3 days to check status.

Do I need to upload any supporting documents?

Yes. With and without employee, you need to submit the Borang-E every year.

I got the compound too 

Hello, sorry to reopen this topic after a year.

I was under the impression that Companies (Sdn Bhd) do not need to submit Borang E if it doesnt have any employees. I just realised that I was wrong, and submitted the Borang E for my client last night. Of course, I took the responsibility for the mistake and have promised to pay for the compound when it arises.

Okay, my question, from those who got compounds before, how much the compound usually is? I read all around, it was all about penalties for "Failure to Submit", but I submitted late, instead, before they compounded me.

I hope it is like RM 200 (the minimum), given that there was no employee to start with.

Thanks in advance for the reply.

Someone mentioned above that the compound for 1st year is RM 200
Subsequent years compound is previous year compound X2

So last Thursday, we went to lhdn to check this failure to ful borang E problem. You know what, lhdn is scamming  money with this. It is actually a law that they made to exploit for their own benefit.

So we found out that friend company failed to send back E file which is employee file. And every year that you fail to send it back automatically x2 the amount of compound.

1st year Rm100. 2nd year Rm200, 3rd year Rm400 and so forth. And my friend company failed to submit for 8 years. 5 years they will issue lawyer letter for the offence and you cannot negotiate the amount. So 5 years compound is Rm3200. Then the cycle will start again from Rm 100 for 6th year and x2 for 7th year so forth.

My friend was compound Rm3600 for 8 years. And the Lhdn guy did not budge on the payment at all! He even has the cheek to tell me they handle this case all too frequently!

Whats worse is those who are self employed are encouraged to open an employee file for taxation. But they were told not necessary to submit if you do not have employee. But they never told that it is complusory to file because there is a file number in their system! So accounts ppl will get trapped!

So a message to everyone with a business that have a E file in Lhdn, fill up the form and submit. Else get compound for nothing but a trap by Lhdn. My friend burn Rm 3600 for that!!!!!