The first step to getting your tax compliance right as an employer is to ensure your employees are issued a tax number. In this simple process, you will need the following documents:
Copy of identification documents
Copy of the latest salary slip or the latest salary statement, EC for the public sector and EA Remuneration Form for the private sector
Copy of marriage certificate, if applicable
You can obtain tax numbers for your employees both online and by visiting one of the Inland Revenue Board (Lembaga Hasil Dalam Negeri Malaysia) branches. You will have to do this yourself if you are a contractor but if you are an employee, your company will be in charge of the process for you.