Forgive me to reply to this old thread but what happen if someone who had monthly tax deduction (PCB) via the same company since 2009 but never submit an EA form?. Does he gonna charged for penalty or go to prison?. For what I found on LHDN website "PCB sebagai Cukai Muktamad membenarkan pembayar cukai yang layak memilih untuk tidak menghantar BNCP secara e-Filing atau manual yang berkuat kuasa mulai Tahun Taksiran 2014." Thank you in advance for any suggestion or info sharing.

Thanks everyone for sharing such useful info. He has not side business/income, his monthly salary is the only income. Will he be fined if he go surrender himself to LHDN?. Well.. he wanted to buy a house and the agent asked for EA form to be submitted together with other documents. So what is the best solution for him?.
Thank you in advance.