# LHDN — Inland Revenue Board of Malaysia

> Agency entity page for Lembaga Hasil Dalam Negeri Malaysia — its statutory basis, what it administers, the platforms it runs, and the articles that explain each of its processes.

- Category: government
- Language: en
- Status: published
- Updated: 2026-07-20
- Canonical: https://negaraku.md/en/government/lhdn

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## At a glance

| | |
| --- | --- |
| Full name | Lembaga Hasil Dalam Negeri Malaysia / Inland Revenue Board of Malaysia |
| Type | Statutory body |
| Enabling statute | Inland Revenue Board of Malaysia Act 1995 (Act 533) |
| Assent / publication | 7 February 1995 / 16 February 1995 |
| Commencement | 1 March 1995 |
| Reports to | Ministry of Finance |
| Governing board | A Board chaired by the Secretary General of the Treasury (Act 533, s.6) |
| Website | `hasil.gov.my` |

## What it administers

| Statute | Subject |
| --- | --- |
| Income Tax Act 1967 (Act 53) | Individual, company and petroleum income tax; withholding tax |
| Real Property Gains Tax Act 1976 | Gains on disposal of real property and real property company shares |
| Stamp Act 1949 | Duty on instruments |
| Labuan Business Activity Tax Act 1990 | Labuan entities |
| Promotion of Investments Act 1986 | Tax incentives, jointly with MIDA |

## Platforms it runs

- **MyTax** — the single sign-on portal for taxpayer services.
- **e-Filing** — return submission for individuals and companies.
- **e-CKHT** — real property gains tax filing, mandatory since 1 January 2025.
- **STAMPS** — stamp duty assessment and payment.
- **MyInvois** — the national e-Invoice platform, rolled out in phases by turnover.

## What it publishes, and how much weight it carries

Three tiers, routinely conflated:

- **Public Rulings** state the Board's interpretation of a provision. Not binding on
  a court, but the position LHDN will take on audit.
- **Operational guidelines** (Garis Panduan Operasi) set procedure — filing
  mechanics, penalties, remission. These supersede each other, sometimes only in
  part, and the supersession is not always announced on the landing page.
- **Filing Programme** — the annual return-and-payment calendar, including grace
  periods. Published as a PDF each year.

## Two retrieval cautions

**LHDN's English pages are machine-translated.** A confirmed example renders
*"Kesemua balasan"* — all *consideration* — as *"All replies"*, which inverts the
meaning of a statutory cap. Read the Malay page for anything load-bearing.

**URL paths move.** Employer pages migrated from `/en/employers/` to `/en/majikan/`;
`hasil.gov.my/en/legislation/` returns a 404 shell; and `media/<hash>/` PDF paths are
stale in favour of `/wp-content/uploads/`.

## Where the practical rules live

| Topic | Article |
| --- | --- |
| The statute | [Income Tax Act 1967](/en/law/income-tax-act-1967) |
| Which return to file | [Which tax form](/en/taxation/which-tax-form) |
| Company deadlines | [Company tax calendar](/en/taxation/company-tax-calendar) |
| e-Invoice | [e-Invoicing](/en/taxation/e-invoicing) |
| Monthly deductions | [PCB monthly tax deduction](/en/taxation/pcb-monthly-tax-deduction) |

## Sources

- Act 533 — Inland Revenue Board of Malaysia Act 1995 — https://lom.agc.gov.my/act-detail.php?act=533 (Attorney General's Chambers of Malaysia)
- Profil Korporat — Lembaga Hasil Dalam Negeri Malaysia — https://www.hasil.gov.my/mengenai-hasil/profil-korporat/ (LHDN)
- Lembaga Hasil Dalam Negeri Malaysia — https://www.hasil.gov.my/ (LHDN)

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Source of truth: https://github.com/negaraku-md/NegaraKu.md
License: CC BY-SA 4.0