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
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)