All employer are required to furnish the Form E return by 31 March every year, be it sole proprietor, partnership, sdn bhd, or bhd.

Even the company is not employing any employee, one still need to file in the Form E.

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.

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

You just need to key in the details needed in the Form, and fill in/upload the info regarding employee wages on the CP8D section.

For those already upload the data through e-data praisi before 22/2/18.
Just fill in the form E, and inside just tick the data has been submitted through praisi.