Yes. The employee may be have extra income, every Malaysian has the responsibility to declare own income to LHDN. TP1 is for employer to report PCB amount deducted from employee wages. When employee submit BE, they declare their own extra income/relief of children/books fees/parents medical expenses then employee themself get to knw the actual tax they have to pay. It's totally different things. Unless the employee didn't get PCB deduction throughout the year, then he or she has the option to submit BE or not submit.