Personal Finance Term
LHDN / IRB
Lembaga Hasil Dalam Negeri
Malaysia's Inland Revenue Board — the government agency responsible for collecting income tax, real property gains tax (RPGT), and stamp duty.
LHDN administers e-Filing, the online tax return system used by most Malaysian taxpayers. Tax returns are due by April 30 each year for employment income and June 30 for business income. Late filing incurs a 10% penalty on the tax payable.
LHDN also enforces withholding tax on dividends, royalties, and rental payments made to non-residents. The LHDN MyTax portal (mytax.hasil.gov.my) allows taxpayers to file returns, check refund status, and request certificates of tax residence.