Income Tax (Returns by Employers) Order 2009

Income Tax (Returns by Employers) Order 2009

In exercise of the powers conferred by subsection 83(1) of the Income Tax Act 1967 [Act 53], the Director General makes the following order:

Citation

1. This order may be cited as the Income Tax (Returns by Employers) Order 2009.

Employer to prepare and deliver return

2. (1) Every employer shall prepare and deliver to the Director General within thirty days immediately following the date of the publication of this Order in the Gazette, a return in Form E containing the following information:

(a) the number of employees for the year ended 31 December 2008;

(b) the number of employees subject to deductions under the Scheduler Tax Deduction Scheme (STD) for the year ended 31 December 2008;

(c) the number of new employees for the year ended 31 December 2008;

(d) the number of employees who have resigned for the year ended 31 December 2008; and

(e) the number of employees who have resigned and left Malaysia for the year ended 31 December 2008.

(2) Form E which has been completed shall be delivered to the Director General at the address specified in such Form.

Employer to prepare and deliver salary statement to the employee

3. Every employer shall prepare and deliver to the employee on or before 30 March 2009, a salary statement in Form CP 8A or 8C, as the case may be, containing the following information:

(a) employees’ particulars;

(b) employment income, benefits and place of residence;

(c) pension and others;

(d) total deductions under the Scheduler Tax Deduction Scheme (STD) paid to the Inland Revenue Board in the year 2008;

(e) employees’ compulsory contributions made to the Pension Fund or Employees Provident Fund or approved fund;

(f) details regarding the payment of arrears and others for prior years (before the year 2008); and

(g) tax exempt allowances, perquisites, gifts and benefits for the year ended 31 December 2008.


Made 2 January 2009

[LHDN. 01/12.2/248/3/1 Klt. 3; PN(PU2)80/LV]

Dato’ Hasmah binti Abdullah
Director General of Inland Revenue