Malaysian business licence·Federal
LHDN Employer Tax (E) Registration
Issued by Inland Revenue Board of Malaysia (LHDN/HASiL)Income Tax Act 1967
Overview
Required once you employ any worker. The employer is issued an E-file number and must file Form E annually, plus monthly Schedular Tax Deduction (PCB / MTD) on payroll. Registration is completed via the MyTax portal.
Key details
Governing Act
Income Tax Act 1967
Agency fees
Varies by agency — see official source
Validity
Annual renewal typical
Issuing authority
Inland Revenue Board of Malaysia (LHDN/HASiL)
Fees shown are government / local-authority fees payable to the issuing agency. Emerhub charges a separate service fee for handling the application end-to-end.
Which businesses need it
Mandatory
- AAgriculture, forestry and fishingSection · Required once you employ any worker — file Form E annually
- BMining and quarryingSection · Required once you employ any worker — file Form E annually
- CManufacturingSection · Required once you employ any worker — file Form E annually
- DElectricity, gas, steam and air conditioning supplySection · Required once you employ any worker — file Form E annually
- EWater supply; sewerage, waste management and remediation activitiesSection · Required once you employ any worker — file Form E annually
- FConstructionSection · Required once you employ any worker — file Form E annually
- GWholesale and retail trade; repair of motor vehicles and motorcyclesSection · Required once you employ any worker — file Form E annually
- HTransportation and storageSection · Required once you employ any worker — file Form E annually
- IAccommodation and food service activitiesSection · Required once you employ any worker — file Form E annually
- JInformation and communicationSection · Required once you employ any worker — file Form E annually
- KFinancial and insurance/takaful activitiesSection · Required once you employ any worker — file Form E annually
- LReal estate activitiesSection · Required once you employ any worker — file Form E annually
- MProfessional, scientific and technical activitiesSection · Required once you employ any worker — file Form E annually
- NAdministrative and support service activitiesSection · Required once you employ any worker — file Form E annually
- PEducationSection · Required once you employ any worker — file Form E annually
- QHuman health and social work activitiesSection · Required once you employ any worker — file Form E annually
- RArts, entertainment and recreationSection · Required once you employ any worker — file Form E annually
- SOther service activitiesSection · Required once you employ any worker — file Form E annually