and paper-based. “
In Malaysia, prior to the implementation of digital tax services, the process of tax filing was predominantly manual,
implementation of digital tax services, the process of tax filing was predominantly manual, and paper-based. Taxpayers were required to obtain physical tax return forms from LHDN branches or designated distribution centres, complete them by hand, and submit them either in person or via postal mail. Tax payments were made through traditional methods such as cheques, bank drafts, or over-the- counter transactions at LHDN offices or authorized banks. To enhance accuracy and
solely for historical data access, while e-PCB Plus becomes the primary interface for current and future submissions. This article explores the evolution of the e-PCB system, the strategic need for its enhancement, and the practical implications highlighting its role as a cornerstone of Malaysia’s digital tax transformation. Evolution of Digital reporting portal: In Malaysia, prior to the for businesses and tax administrators,
optimize time efficiency in tax processing, LHDN introduced the online reporting portal, i.e., e-PCB portal which includes three primary platforms to support different employer profiles and technological e-PCB portal for online submission of PCB details manually for small employers with a lesser employee count and without payroll software (without an upload file). 2009: Introduction needs in a phased manner as outlined below: 2004: Launch of
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ISSUE 11 GLOBAL PAYROLL MAGAZINE
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