Inland Revenue Board of Malaysia (IRBM)

Prior to March 1996, income tax law in Malaysia was administered by the Inland Revenue Department of Malaysia (IRDM) (Malay: Jabatan Hasil Dalam Negeri Malaysia (JHDNM)).

The Income Tax Act 1967 [Act 53] came into force in 1967 to consolidate the income tax laws throughout the whole of Malaysia.

Logo of Lembaga Hasil Dalam Negeri Malaysia


On March 1, 1996, Jabatan Hasil Dalam Negeri Malaysia was incorporated and known as the Inland Revenue Board of Malaysia (IRBM).

Inland Revenue Board of Malaysia (IRBM) is also commonly known as the Lembaga Hasil Dalam Negeri Malaysia, abbreviated LHDNM in Malay term.

Inland Revenue Board of Malaysia is one of the main revenue-collecting agencies under the Ministry of Finance. It was established under the Inland Revenue Board of Malaysia Act 1995 [Act 533].

The primary function of the Inland Revenue Board of Malaysia is to provide services in administering, assessing, collecting and enforcing payment of income tax, petroleum income tax, real property gain tax, estate duty and stamp duties.

It is responsible for the administration of direct taxes under the Income Tax Act 1967; Petroleum (Income Tax) Act 1967; Real Property Gains Tax Act 1976; Promotion of Investment Act 1986; Stamp Act 1949; and Labuan Offshore Business Activity Tax Act 1990.


Screenshot of Inland Revenue Board of Malaysia


The official website of Lembaga Hasil Dalam Negeri Malaysia features:
  • ezHASiL: An online services to register for tax, pay tax liabilities, file tax returns, access tax details and claim repayments

  • List of IRBM Branches and Counters, UTC Branches, Call Centres

  • Download Forms: Individual, Company, Non-Company and Non-Individual, Employer, Stamp Duty, Incentive Claim, Real Property Gain Tax, Witholding Tax, Registration, Other Forms, Petroleum, Labuan Entity

  • Tax Publications and Brochures

  • Report Tax Evasion

  • Statistics

  • Guidelines and FAQs categorised by:
    • Individual (including Income Tax Rates, Type of Income, Tax Payment, Tax Exemptions and Rebates, Donations and Gifts)

    • Company (Including Tax Rates, Accounting Period, Tax Estimation, Registration and Non-Resident company)

    • Employer (including Monthly Tax Deduction (MTD) or Potongan Cukai Bulanan (PCB))

    • Tax Agent

    • Stamp Duty

    • International Taxation (including Double Taxation Agreement, Incentives and Certificate of Residence)

    • Real Property Gain Tax or Cukai Keuntungan Harta Tanah (Available in Malay language only)

    • Laws and Regulations (including Income Tax Act 1967, Operational and Technical Guidelines, Tax Audit and Investigation, Tax Case, Offences and Penalties, Tax Collection)




Address:   Head Office:

Lembaga Hasil Dalam Negeri Malaysia (LHDNM)
Menara Hasil, Persiaran Rimba Permai
Cyber 8
63000 Cyberjaya
Selangor
Malaysia
Phone:   1-800-88-5436 (Hasil Care Line - Toll Free)
+603-7713 6666 (Hasil Care Line - Overseas)
1-800-88-5436 (Company, Cooperative Society and Employer)
1-800-88-2716 (BR1M Enquiries Hotline)
Facebook:   https://www.facebook.com/LHDNM/?sk=wall
Twitter:   https://www.twitter.com/LHDNMofficial
Notes:   Website available in English and Malay versions.

Hasil Care Line Service hours:
Monday to Friday
9.00 a.m - 5.00 p.m
Website:   www.hasil.gov.my/

Share this page

Notes
Keywords :  
income tax malaysia   cukai pendapatan
Guide ID: 1775 - Last Updated: May 2, 2019