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2.1ÌýÌýÌýÌý Withholding of income tax

The employee declaration form (EDF)

The EDF contains information on reliefs and deductions that need to be processed through payroll. Employees have to furnish the EDF every year to their employer, claiming the additional exemptions and reliefs to which they are entitled in an income year. An employee receiving emoluments from more than one employer can submit an EDF to only one employer.

All employees are required to submit their EDF electronically using the facility available on the MRA website. Employers need to communicate their ERN (see 5.1) to employees and provide the necessary facilities to help and assist their employees in submitting their EDF electronically. The MRA does not issue any EDF in paper form.

Employers are required to use their ERN and password to access employees' EDF on the MRA website and can download an excel file showing the reliefs and deductions claimed by their employees in their e-EDFs. Employers should download the file every month before processing their payroll so as to obtain the details of any new