Tax Identification Number (TIN)

According to the notice from the Inland Revenue Board of Malaysia, the Tax Identification Number (TIN) has been officially implemented starting from 1st January 2022. Whether buying a car or properties in the name of an individual or a company, must have a TIN.

Taxpayers who already have an income tax number do not need to apply for a TIN, while those who have income but are not eligible for tax payment must submit an income tax form. Retirees or full-time students who are over 18 years old are only required to file tax returns if they comply with the income tax statutes.

TIN is the income tax number currently recorded by the Inland Revenue Board of Malaysia. For example, the file numbers of individual residents and non-residents are SG and OG, and the company’s file number is C.

  • 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.

Application Guidance: Income Tax Number Registration Steps

  • Visit the website at:
  • Through HASIL Live Chat
  • Dial 03-8911 1000/603-8911 1100 (for foreign country)
  • Fill in the inquiry form (Borang Maklum Balas) on the website
  • Visit the Inland Revenue Board of Malaysia office

Guidance: Steps to check Income Tax Number

Sources: LHDN Malaysia