Tax Identification Number (TIN)

• Individual who is assessable and taxable
• Taxpayers who are required to submit declaration forms (Borang nyata).
• Taxpayers mean the individual or person. According to Article 2 of the Income Tax Act of 1967, “person” means a company, entity, limited liability partnership and sole proprietorship.

With the full implementation of the e-Invoice system, businesses must issue e-Invoices to claim tax deductions. The TIN is a mandatory detail required when issuing e-Invoices. Additionally, individuals and businesses must have a TIN when purchasing vehicles, properties, or other assets.

• Apply through e-Daftar. Website link: https://mytax.hasil.gov.my
• Apply at the Inland Revenue Board of Malaysia office.

• Visit the website at: https://mytax.hasil.gov.my
• Through HASIL Live Chat
• Visit the Inland Revenue Board of Malaysia office

Guidance: Steps to check Income Tax Number

• Each taxpayer category has a specific TIN code. You can identify your TIN code based on the following categories:

  • Individuals/Sole Proprietorships: IGxxxxxxxxxxxx
  • Private Limited Companies (Sdn Bhd): Cxxxxxxxxxxxx
  • Partnerships: Dxxxxxxxxxxxx
  • Limited Liability Partnerships (PLT): PTxxxxxxxxxxxx

• If a customer does not have a TIN, businesses may use a generic TIN for issuing e-Invoices in the following situations:

  • If the buyer does not have or does not require a TIN: EI00000000010
  • If the buyer is a foreign company without a TIN: EI00000000020
  • If the buyer is a government department: EI00000000040

  For further details, please refer to the official LHDN announcement or consult a professional tax advisor.