Program Overview

This course is designed to provide employers and employees with an understanding of the fundamental principles preparing and EA Form, and E-Filing online submission, as part of the regulation by the tax statutory body, LHDN. Through lectures, case studies, and hands-on exercises, participants will gain practical knowledge and skills to prepare the EA form correctly, recognizing the eligible taxable person, prescribed tax bracket, tax relief and rebates and how to do the tax planning in advance.

Learning Objectives

• Defining & recognizing EA Form as a tax submission tool required by tax authority
• Understanding & discussing every element of EA Form
• Identifying & calculating the figures for every aspect of EA Form
• Discussing do’s & don’ts while preparing EA Form
• Preparing EA form accurately
• Identifying & understanding E-Filing as personal tax filing platform
• Understanding & discussing every aspect of BE Form
• Recognizing and extracting the accurate figure from EA form to BE Form
• Discussing do’s & don’ts while preparing BE Form
• Drafting & preparing BE form accurately
• Submitting BE form accurately

COURSE OUTLINE

Module 1 : Introduction to EA Form

• Understanding the EA Form
• Purpose of EA Form
• How to use EA form in your organization
• Who should use/prepare EA Form
• Date submission EA Filing

Module 2 : The Elements of EA Form

• Particulars of Employee
• Employment Income & Benefits
• Pension & Others
• Total Deduction
• Contribution paid by Employees
• Total Tax-Exempt Allowances
• Endorsement

Module 3 : Do’s & Don’ts while preparing EA Form

• Do’s & Don’ts while preparing EA Form

Module 4 : Preparing EA Form 

• Determining all sources of income, deduction etc to conclude the right amount for every element of EA Form
• Extracting information from Payroll Report
• Calculating the collective amount
• Reporting the amount to EA Form

Module 5 : Endorsement

• Who is eligible to endorse the EA Form
• When should EA form be prepared and released   

Module 6 :  Introduction to E-Filing

• Understanding the E-Filing
• Purpose of E-Filing
• How to use E-Filing
• Who should use/prepare E-Filing
• Date submission E-Filing   
• Registration
• Eligible Residency for non-Malaysian/PR
• Income Declaration, Submission & Payment
• Taxable Income
• Tax Relief & Tax Rebate
• Type of Declaration (Self/Spouse)
• Tax Rate

Module 7 : The Elements of E-Filing

• Particulars of Individual
• Statutory Income & Total Income
• Donation/Gift/Sponsorship
• Relief
• Tax Summary
• Other Info
• Submission

Module 8 :  Do’s & Don’ts while preparing E-Filing

• Do’s & Don’ts while preparing E-Filing

Module 9 : Preparing E-Filing

• Determining all sources of income, deduction etc to conclude the right amount for every element of E-Filing
• Extracting information from EA Form
• Calculating the collective amount
• Reporting the amount to E-Filing
• E-Filing Draft Submission
• E-Filing Final Submission