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:

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

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Knowledge Base ID :   1586
Last Reviewed :   March 17, 2017
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