Revised Guidelines from IRB on official tax exemption receipts | WWF Malaysia

Revised Guidelines from IRB on official tax exemption receipts



Posted on 23 July 2019
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The Inland Revenue Board (IRB, or commonly known as LHDN, Lembaga Hasil Dalam Negeri) has recently issued the revised Guidelines for Approval of Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act dated 15 May 2019 (“Revised Guidelines"). The Revised Guidelines supersede the previous Guidelines dated April 2005 (“Previous Guidelines”).

Based on the Revised Guidelines, the individual donor is required to provide complete information of the following details in order to obtain an official tax exemption receipt from the organisation:-
•Donor’s name;
•Identity card number / passport number; and
•Complete address

The Revised Guidelines also states that approved institution or organisation should not issue tax exemption receipts to donors who failed to provide their complete personal information.

For more information on this Revised Guidelines, please click here 
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