(i) Scope of Part G
The IRB has informed that the amount to be reported in Part G of the EA Form (Form CP 8A) includes allowances/perquisites/gifts/benefits which are already accorded exemption prior to the announcement of Budget 2009. Please refer to the Notes to Part G of Form EA attached to the 2008 Form E or to Part F at page 3 of the Explanatory Notes to the 2008 Form E.
(ii) Concession on Compliance
Members are informed that employers having problems complying with the new Form EA format (Form EA – Rev 2008) may file the Form EA using the old format (Form EA – Rev 2005). This effectively removes the need to disclose Part G of the EA Form. However, members are reminded that this concession is granted for filing of the form relating to income for the year 2008 only.
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