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TAX EXEMPTION APPLICATIONS FULLY DIGITALISED VIA e-DERMA

Posted LnCoadmin

Effective 15 June 2026, all institutions and organisations approved under Section 44(6) of the Income Tax Act 1967 are required to submit tax exemption-related applications via the e-Derma online system. Paper-based submissions will no longer be accepted.

 

e-Derma FAQ ：

1. Who Should Take Note?

This requirement applies to organisations granted 44(6) tax exemption status, including:

  • Charitable organisations
  • Public welfare foundations
  • Education funds / scholarship funds
  • Hospitals and medical research institutions
  • Environmental and animal protection organisations
  • Vocational and skills training institutions

2. Services Available via e-Derma

The e-Derma system allows the following submissions:

  • Tax exemption applications
  • Extension of approval validity
  • Submission of audited financial statements
  • Submission of self-assessment documents
  • Updates of organisation details

3. How to Access e-Derma？

  1. Visit the official LHDN website:
    https://www.hasil.gov.my
  2. Navigate to:
    Perkhidmatan ➜ Institusi / Organisasi / Tabung ➜ Perkhidmatan Atas Talian

4.Effective Date

15 June 2026

5. Important Notes

Institutions that have appointed a Tax Representative or Tax Agent are still required to submit applications and supporting documents via existing procedures at this stage. LHDN will gradually expand the e-Derma system in future phases to include these submissions.

**Data Updated on 18.6.2026