What are the Tax Reference Numbers and Types in Malaysia?

An Income Tax Number or Tax Reference Number is an unique identifying number used for tax purposes in Malaysia. It is also commonly known in Malay as Nombor Rujukan Cukai Pendapatan or No. Rujukan Cukai.

The Inland Revenue Board of Malaysia (Malay: Lembaga Hasil Dalam Negeri Malaysia) classifies each tax number by tax type. The most common tax reference types are SG, OG, D and C.

Your Income Tax Number consists of a tax reference type of 1 or 2-letter code followed by a 10 or 11-digit tax reference number.

Example: SG 12345678901

Tax Reference Types

Type [1]	Note
SG	Individual with non-business source
OG	Individual
D	Partnership
C	Company
CS	Cooperative Society
H	Hindu Joint Family
F	Association
TP	Deceased Person's Estate
TA	Trust Body
TC	Unit or Real Property Trust
TR	Real Estate Investment Trust/Property Trust Fund

Recommended reading: How do I register for tax? How do I obtain an Income Tax Number?

References

1. ^ Lembaga Hasil Dalam Negeri Malaysia (LHDNM) official website

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