雇主可以不给EA FORM 吗？

EA表格是雇主每年必须为员工准备的薪酬清单，以便让他们能在规定的时间内报税。
EA表格将列出员工过去一年里的可征税与免税收入或福利、每月预扣税金（PCB）、公积金等金额。
员工可以跟公司的account拿EA表格；而公司可以到马来西亚税收局的官网去下载ea form的指定格式表格: https://www.hasil.gov.my/en/forms/download-forms/download-form-other-forms/ 或者按这里直接下载: Form C.P.8A (EA)
雇主准备的EA表格必须以税收局所规定的格式为准，共分成6个类别，从A至F。
雇主不可以不给员工EA表格。根据《1967年所得税法》第83(1A)条文，雇主必须在每年3月1日前提供和分发EA表格。没有遵守的话，雇主可能会被罚款RM200.00至RM20,000.00或不超过6个月的监禁，或两者兼施。

INCOME TAX ACT 1967

83 (1A) For the purpose of subsection (1), every employer shall, for each year, prepare and render to his employee a statement of remuneration of that employee on or before the last day of February in the year immediately following the first-mentioned year containing the following information:

(a) the relevant particulars of the employee;

(b) the full amount of the gross income falling within section 13 paid, payable or provided by or on behalf of the employer to that employee in respect of the employment;

(d) total deductions under the Income Tax (Deduction From Remuneration) Rules 1994 paid to the Director General in the first-mentioned year;

(e) the compulsory contributions made by the employees to computhe Pension Fund or Employees’ Provident Fund, or any approved fund pursuant to section 150;

(f) details relating to the payment of arrears and others for the years prior to the first-mentioned year;

(g) tax exempt allowances, perquisites, gifts and benefits for the first-mentioned year; and

(h) such other particulars as may be required by the Director General.

120. (1) Any person who without reasonable excuse—

(b) fails to furnish a return in accordance with subsection 83(1) or to prepare and render a statement in accordance with subsection 83(1A) or 83A(1);

shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than two hundred ringgit and not more than twenty thousand ringgit or to imprisonment for a term not exceeding six months or to both.

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