EA Preparatory and 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.

• Understand the provisions of the Income Tax Act 1967 related to employee income reporting.
• Recognize the legal responsibilities of employers in preparing and submitting EA forms.
• Identify key deadlines and penalties associated with non-compliance.
• Learn the detailed structure and components of the EA form.
• Understand the specific information required in each section of the form (Parts A, B, C, and D).
• Understand the steps involved in registering, logging in, and submitting EA forms electronically.
• Develop skills to accurately collect and verify employee information necessary for EA forms.
• Identify and rectify common errors in form preparation.
• Execute the process of uploading and submitting EA forms via the e-Filing system.
• Analyse common issues encountered during EA form preparation and e-Filing submission.
• Develop strategies to troubleshoot and resolve these issues efficiently.
• Implement best practices to ensure compliance with tax regulations.
• Maintain accurate records and documentation for audit purposes.
• Effectively communicate with employees regarding their EA forms and submission status.
• Leverage software tools and solutions to streamline the EA form preparation and e-Filing submission process.
• Stay updated with technological advancements and changes in e-Filing procedures.
• Keep abreast of updates and changes in Malaysian tax laws and e-Filing requirements.

Human Resources (HR) Professionals, Payroll Administrators, Finance and Accounting Employees, Tax Professionals and Consultants, Business Owners and Entrepreneurs, Compliance Officers, IT and System Administrators, Administrative Employee, New Employees in HR, Payroll, or Finance Departments

• Highly interactive, you will learn via slide presentations
• Presentations, groups discussion and worksheets
• Highly practical and experiential learning examples
• Lively discussions and informative Q&A sessions
• Highly informative and practical course notes for reference

Upon the successful completion of this 1-day training, the participants will be able to:

• understand the provisions of the Income Tax Act 1967 related to employee income reporting,
• recognize the legal responsibilities of employers in preparing and submitting EA forms,
• identify key deadlines and penalties associated with non-compliance,
• learn the detailed structure and components of the EA form,
• understand the specific information required in each section of the form (Parts A, B, C, and D),
• understand the steps involved in registering, logging in, and submitting EA forms electronically,
• develop skills to accurately collect and verify employee information necessary for EA forms,
• identify and rectify common errors in form preparation,
• execute the process of uploading and submitting EA forms via the e-Filing system,
• analyse common issues encountered during EA form preparation and e-Filing submission,
• develop strategies to troubleshoot and resolve these issues efficiently,
• implement best practices to ensure compliance with tax regulations,
• maintain accurate records and documentation for audit purposes,
• effectively communicate with employees regarding their EA forms and submission status,
• leverage software tools and solutions to streamline the EA form preparation and e-Filing submission process,
• stay updated with technological advancements and changes in e-Filing procedures,
• keep abreast of updates and changes in Malaysian tax laws and e-Filing requirements. 

Introduction (1 Hour)

Conducting a Simple Data Accuracy Audit from Yearly Payroll

o   Learn the steps to perform a basic audit to ensure the accuracy of your yearly payroll data.

Identifying Items for EA Form from Yearly Payroll

o   Understand how to extract and identify the necessary items from your yearly payroll to input into the EA form.

Preparation for the Class

o   Participants are encouraged to generate their yearly payroll summary before attending the class.

Module 1: Introduction to EA Form (30 Minutes)

Understanding the EA Form

o   Gain a clear understanding of what the EA Form is and its components.

Purpose of the EA Form

o   Learn about the purpose and importance of the EA Form in payroll and tax reporting.

Who Should Use/Prepare the EA Form

o   Identify who is responsible for using and preparing the EA Form.

Submission Date for EA Filing

o   Know the deadlines and submission dates for filing the EA Form.

Module 2: The Elements of the EA Form (30 Minutes)

Employee Details

o   Understand the necessary particulars of the employee to be included in the EA Form.

Employment Income, Benefits, and Other Earnings

o   Learn how to accurately report employment income, benefits, and other earnings.

Total Deductions

o   Identify and calculate the total deductions applicable.

Employee Contributions

o   Understand the contributions paid by employees that need to be reported.

Total Tax-Exempt Allowances

o   Learn to identify and report total tax-exempt allowances.

Endorsement

o   Understand the endorsement process and its importance.

Module 3: Do's and Don'ts While Preparing the EA Form (30 Minutes)

Best Practices for Preparing the EA Form

o   Learn the essential do's to ensure accuracy and compliance when preparing the EA Form.

Common Mistakes to Avoid

o   Understand the don'ts to prevent common errors and issues during the preparation process.

Module 4: Preparing the EA Form (30 Minutes)

Identifying All Sources of Income and Deductions

o   Determine all sources of income and deductions to accurately calculate the correct amounts for each element of the EA Form.

Extracting Information from the Payroll Report

o   Learn how to extract the necessary information from the payroll report effectively.

Calculating the Total Amounts

o   Understand the process of calculating the total amounts for each category.

Reporting the Amounts on the EA Form

o   Learn how to accurately report these amounts on the EA Form.

Module 5: Endorsement (30 Minutes)

Eligibility for Endorsing the EA Form

o   Identify who is authorized to endorse the EA Form.

Timing for Preparation and Release

o   Learn the appropriate timeline for preparing and releasing the EA Form.

Module 6: Introduction to E-Filing (1 Hour)

Understanding E-Filing

o   Gain a comprehensive understanding of what E-Filing is and how it works.

Purpose of E-Filing

o   Learn about the purpose and benefits of using E-Filing for tax submissions.

How to Use E-Filing

o   Step-by-step guide on how to navigate and use the E-Filing system.

Who Should Use/Prepare E-Filing

o   Identify who is required to use and prepare E-Filing.

Submission Dates for E-Filing

o   Know the important dates and deadlines for submitting E-Filing.

Registration Process

o   Understand the registration process for E-Filing.

Eligibility for Non-Malaysian/PR Residents

o   Learn about the eligibility criteria for non-Malaysian and Permanent Residents.

Income Declaration, Submission, and Payment

o   Detailed instructions on declaring income, submitting forms, and making payments.

Taxable Income

o   Identify what constitutes taxable income.

Tax Relief and Tax Rebate

o   Understand the various tax reliefs and rebates available.

Types of Declaration (Self/Spouse)

o   Learn about the different types of declarations, including self and spouse declarations.

Tax Rates

o   Overview of the applicable tax rates.

Module 7: The Elements of E-Filing (30 Minutes)

Individual Details

o   Understand the necessary particulars of the individual to be included in the E-Filing.

Statutory and Total Income

o   Learn how to report statutory income and calculate total income.

Donations, Gifts, and Sponsorships

o   Identify how to declare donations, gifts, and sponsorships.

Tax Reliefs

o   Understand the various tax reliefs available and how to apply them.

Tax Summary

o   Learn to summarize the tax information accurately.

Additional Information

o   Know what other information needs to be included in the E-Filing.

Submission Process

o   Understand the steps for submitting the E-Filing.

Module 8: Do's and Don'ts While Preparing E-Filing (30 Minutes)

Best Practices for Preparing E-Filing

o   Learn the essential do's to ensure accuracy and compliance when preparing your E-Filing.

Common Mistakes to Avoid

o   Understand the don'ts to prevent common errors and issues during the E-Filing preparation process.

Module 9: Preparing E-Filing (1 Hour)

Identifying All Sources of Income and Deductions

o   Determine all sources of income and deductions to accurately calculate the correct amounts for each element of the E-Filing.

Extracting Information from the EA Form

o   Learn how to effectively extract the necessary information from the EA Form.

Calculating the Total Amounts

o   Understand the process of calculating the total amounts for each category.

Reporting the Amounts on E-Filing

o   Learn how to accurately report these amounts on the E-Filing system.

Draft Submission of E-Filing

o   Prepare and review a draft submission of your E-Filing to ensure accuracy.

Final Submission of E-Filing

o   Complete and submit the final version of your E-Filing.