e-BE Form Malaysia: What It Is and Who Needs to Submit

When it comes to income tax filing in Malaysia, many employees often hear about the e-BE form, but not everyone clearly understands what it is used for, who should fill it, and how it affects employers.

This guide explains everything about the e-BE form in Malaysia using easy English, so HR teams, employers, and employees can understand it without confusion.

What Is the e-BE Form?

The e-BE form is an online income tax return form provided by Lembaga Hasil Dalam Negeri (LHDN).

It is used by:

Individual employees
Who earn employment income only
And do not run a business

The form is submitted online through the MyTax portal every year.

What Is the e-BE Form Used For?

The e-BE form is used to:

Declare annual salary income
Report PCB (Monthly Tax Deduction)
Claim tax reliefs and rebates
Calculate final tax payable
Request tax refund (if overpaid)

Employees must submit the e-BE form even if:

PCB has already been deducted every month
Their employer has submitted EA Form

Who Should Fill in the e-BE Form?

The e-BE form is for resident individuals who:

Work as an employee
Receive monthly salary
Do not have business income
Earn income from employment only

Examples:

Office staff
Factory workers
Executives and managers
Contract employees with EA Form

If an employee earns salary only, the e-BE form is the correct form.

Who Should NOT Use the e-BE Form?

The e-BE form is not suitable for:

Business owners
Freelancers with business income
Self-employed individuals
Commission agents without fixed salary

These individuals must use:

e-B form (for business income)

Difference Between e-BE Form and e-B Form

Item	e-BE Form	e-B Form
For whom	Employees only	Business owners / self-employed
Income type	Salary income	Business + other income
PCB applicable	Yes	Optional
EA Form required	Yes	No
Complexity	Simple	More detailed

When Should the e-BE Form Be Submitted?

The e-BE form must be submitted every year.

Submission period:

1 March – 30 April (each year)

Late submission may result in:

Penalty
Fine
Late payment charge

Documents Needed to Fill e-BE Form

Employees should prepare:

EA Form (provided by employer)
Salary slips
EPF contribution statement
PCB records
Receipts for tax relief claims

Employers must issue EA Form before end of February.

How Employers Are Involved in e-BE Form

Although employers do not submit the e-BE form, they play an important role.

Employer responsibilities include:

Provide accurate EA Form
Ensure PCB deductions are correct
Submit CP39 monthly
Keep payroll records

Incorrect EA or PCB data can cause:

Wrong tax filing
Employee complaints
Tax audit issues

Step-by-step Guide for e-BE Filing

Below is a simple step-by-step guide employees can follow when submitting their e-BE form through LHDN’s MyTax portal.

Step 1: Log in

Go to the MyTax portal (ezHasil) and log in using your NRIC and password.

Step 2: Select Role

Choose “e-Filing”, then select “Resident Individual (e-BE)”.

Step 3: Choose Year of Assessment (YA)

Select the correct Year of Assessment.

Example:

Income earned in 2025 → File under YA 2025 in 2026

Step 4: Fill in Personal Details (Part 1)

Verify your:

Name
NRIC
Address
Bank account details

Update any information if required.

Step 5: Fill in Income Details (Part 2)

Enter income information based on your EA Form:

Employment income
EPF contribution
SOCSO contribution
Other employment income (if any)

If you have more than one employer, combine details from all EA Forms.

Step 6: Claim Tax Reliefs (Part 3)

Declare all tax reliefs you are eligible for, such as:

Individual relief
Spouse and child relief
Insurance and medical expenses
Lifestyle and education reliefs

Step 7: Review & Submit

Review all entries carefully.

Once confirmed:

Declare that the information is correct
Submit the e-BE form

Step 8: Save or Print

After submission:

Download the PDF copy of your e-BE form
Keep it for record purposes

Once submitted, LHDN will process your tax return and determine whether:

Additional tax payment is required, or
A tax refund will be credited to your bank account

Common Tax Reliefs Employees Can Claim

Some popular reliefs include:

Individual relief (RM9,000)
EPF contributions
Lifestyle expenses (phone, laptop, internet)
Medical expenses
Education fees
Child and childcare relief

Claiming the correct reliefs helps reduce taxable income.

What Happens After Submitting e-BE Form?

After submission:

LHDN will process the return
Tax refund (if any) will be credited to bank account
Outstanding tax must be paid by due date

Employees should keep all documents for at least 7 years.

How HR Can Help Employees

HR teams can support employees by:

Issuing EA Form on time
Explaining PCB deductions
Providing payroll summaries
Sharing tax filing reminders

This improves compliance and reduces employee confusion.

The e-BE form is an annual income tax form used by employees in Malaysia to declare salary income.

Understanding how the e-BE form works helps both employees and employers avoid tax problems and stay compliant with LHDN requirements.

Disclaimer

This article is provided for general information purposes only.

Tax rules, reliefs, deadlines and procedures are based on current LHDN guidelines and may change from time to time.

Employers and employees are advised to refer to the official LHDN MyTax portal or consult a licensed tax agent for the latest updates and personalised tax advice.

FAQs

Is e-BE form mandatory?

Yes. All employees with taxable income must submit it yearly.

Do employees need to submit e-BE if PCB already deducted?

Yes. PCB does not replace annual tax filing.

What if employee has two employers?

They must combine income from both EA Forms in one e-BE submission.

Can employers submit e-BE on behalf of employees?

No. Submission must be done by the employee.

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