REVISED GUIDELINES BY LEMBAGA HASIL DALAM NEGERI MALAYSIA FOR ISSUANCE OF OFFICIAL TAX EXEMPTION RECEIPT / eINVOICE

Lembaga Hasil Dalam Negeri Malaysia (Inland Revenue Board of Malaysia) has on 30 January 2020 revised the guidelines for Approval of Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act 1967, to bring it up to date with current legislation and practices.

The revised guidelines supersede the version of the guidelines issued on September 05, 2019.

Based on the revised guidelines, the donor is required to provide complete information of the details stipulated below in order to obtain an official tax exemption receipt from the approved institution or organisation:

• Donor’s name; (Individual / Company)
• Identity Card Number / Passport Number/ Company Registration Number;
• TIN Number;
• Email Address;
• Complete Address;
• and
• Contact Number

The revised guidelines also states that the approved institution or organisation should not issue official tax exemption receipt to donors who fail to provide their complete personal information.