Short answer: Yes, need to declare every year, even if zero income, just put 0.

Long answer: No, except the final year mati no need declare cause not around anymore. 

If you don't plan to work anymore, i.e. retire, then close your LHDN tax file.

Retire or cease of employment

How to fill up the income tax when changing new job? Do we need to get the EA form from the previous employer or we tabulate manually based on payslip? Thanks

Thanks, yes that is applicable. So if resign this year in May, can reach out to former HR requesting the EA form early next year.