EA Preparatory & E-Filing Submission

This module provides a comprehensive guide to preparing EA forms and submitting e-Filing for employees in Malaysia. It covers the legal requirements, step-by-step processes, and best practices to ensure compliance with the Inland Revenue Board of Malaysia (LHDN).

This training equips employers with the knowledge and tools needed to efficiently prepare EA forms and submit them via e-Filing, ensuring compliance with Malaysian tax regulations. By following the guidelines and best practices outlined, employers can minimize errors and streamline their tax reporting processes.

Targeted Participants:
This training is for HR and payroll teams, finance and accounting staff, tax professionals, business owners, and anyone responsible for handling EA matters.

Module 1: Introduction to EA Form

• Understanding the purpose and importance of EA Form
• Responsible personnel for EA Form preparation
• Submission Date for EA Filing

Module 2: The Elements of the EA Form

• Employee Details and Employment Income/Earnings Details
• Total Deductions, Employee Contributions and Total Tax-Exempt Allowances

Module 3: Do’s and Don’ts While Preparing the EA Form

• Best Practices for Preparing the EA Form
• Common Mistakes to Avoid

Module 4: Preparing the EA Form

• Identifying All Sources of Income and Deductions
• Extracting Information from the Payroll Report
• Calculating and Reporting the Amounts on the EA Form

Module 5: Endorsement

• Eligibility for Endorsing the EA Form
• Timing for Preparation and Release

Module 6: Introduction to E-Filing

• Understanding E-Filing (purpose and guideline)
• Eligibility for Non-Malaysian/PR Residents
• Income Declaration, Submission, and Payment
• Taxable Income, Tax Relief and Tax Rebate
• Types of Declaration (Self/Spouse)
• Tax Rates

Module 7: The Elements of E-Filing

• Individual Details, Statutory and Total Income
• Donations, Gifts, and Sponsorships
• Tax Reliefs & Tax Summary

Module 8: Do’s and Don’ts While Preparing E-Filing

• Best Practices for Preparing E-Filing and Common Mistakes to Avoid

Module 9: Preparing E-Filing

• Identifying All Sources of Income and Deductions
• Extracting Information from the EA Form
• Calculating and Reporting the Amounts on E-Filing
• Draft and Final Submission of E-Filing

At the end of this course, participants will be able to:

• Understand the provisions of the Income Tax Act 1967 and employer responsibilities for preparing and submitting EA forms.
• Identify key deadlines, penalties, and compliance requirements.
• Learn the structure of the EA form and the information required in Parts A, B, C, and D.
• Understand the process of registering, logging in, and submitting EA forms via the e-Filing system.
• Develop skills to accurately collect, verify, and manage employee information.
• Execute the complete e-Filing submission process, including uploading forms correctly.
• Analyse common issues encountered during EA form preparation and e-Filing submission.