LHDN (Lembaga Hasil Dalam Negeri Malaysia), the Inland Revenue Board of Malaysia, is the statutory body that assesses and collects Malaysia's direct taxes. It was established by the Inland Revenue Board of Malaysia Act 1995, which commenced on 1 March 1995, and it administers the Income Tax Act 1967, real property gains tax, stamp duty and the MyInvois e-Invoice platform.
- Statutory body established by the Inland Revenue Board of Malaysia Act 1995 (Act 533), in force 1 March 1995
- Sits under the Ministry of Finance and reports to a Board chaired by the Secretary General of the Treasury
- Administers the Income Tax Act 1967, the Real Property Gains Tax Act 1976 and the Stamp Act 1949
- Operates MyTax, e-Filing, e-CKHT, STAMPS and the MyInvois e-Invoice platform
- Publishes Public Rulings and operational guidelines that state the Board's interpretation of the law
- English pages on hasil.gov.my are machine-translated — the Malay original is the authority
Who this applies to: Anyone identifying which authority governs a Malaysian direct-tax obligation, and which LHDN platform or publication answers it.
On this page
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 |
| Which return to file | Which tax form |
| Company deadlines | Company tax calendar |
| e-Invoice | e-Invoicing |
| Monthly deductions | PCB monthly tax deduction |
Which taxes does LHDN collect, and which does it not?
LHDN handles direct taxes — income tax, petroleum income tax, real property gains tax and stamp duty. It does not administer sales and service tax. SST sits with the Royal Malaysian Customs Department, which is a separate agency under the same ministry.
Are LHDN Public Rulings law?
No. A Public Ruling states the Board's interpretation of a provision and the treatment it will apply. It is not binding on the courts, but it is the position LHDN will take on audit, so it is the practical starting point. Rulings are superseded without always being clearly signposted, so check the ruling index for the current number.
Can I rely on the English pages of hasil.gov.my?
Treat them as a translation, not a source. LHDN's English pages are machine-translated and contain confirmed errors that invert meaning. For anything load-bearing, read the Malay original page and quote from that.
Sources
- Act 533 — Inland Revenue Board of Malaysia Act 1995 — Attorney General's Chambers of Malaysia
- Profil Korporat — Lembaga Hasil Dalam Negeri Malaysia — LHDN
- Lembaga Hasil Dalam Negeri Malaysia — LHDN
Change history
| Version | Date | Change | By |
|---|---|---|---|
| 01.00 | 20 Jul 2026 | Approved and published. | — |