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Ibu Pejabat Lembaga Hasil Dalam Negeri Malaysia
Address: Tingkat 15, Blok 9
Kompleks Bangunan Kerajaan Jalan Duta
50758 Kuala Lumpur

 

 
 
Telephone: 03 - 6209 1000
Fax: 03 - 6201 3798
Office Hours: Mon - Thu : 8:00am - 1:00pm & 2:00pm - 5:00pm 
Friday : 8:00am - 12:15pm & 2:45pm - 5:00pm
 

The Inland Revenue Board of Malaysia (IRBM) is one of the main revenue collecting agencies of the Ministry of Finance. The Department of Inland Revenue Malaysia became a board on March 1, 1996, and is now formally known as IRBM (commonly known as Income Tax Office). IRBM was established in accordance with the Inland Revenue Board of Malaysia Act 1995 to give it more autonomy especially in financial and personnel management as well as to improve the quality and effectiveness of tax administration.

The agency is responsible for the overall administration of direct taxes under the following Acts :

a. Income Tax Act 1967
b. Petroleum (Income Tax) Act 1967
c. Real Property Gains Tax Act 1976
d. Promotion of Investments Act 1986
e. Stamp Act 1949
f.  Labuan Offshore Business Activity Tax Act 1990.

Functions of the Board

a. To act as agent of the Government and to provide services in administering, assessing, collecting and enforcing payment of income tax, petroleum income tax, real property gains tax, estate duty, stamp duties and such other taxes as may be agreed between the Government and the Board;

b. To advise the Government on matters relating to taxation and to liaise with the appropriate Ministries and statutory bodies on such matters;

c. To participate in or outside Malaysia in respect of matters relating to taxation;

d. To perform such other functions as are conferred on the Board by any other written law;

e. May act as a collection agent for and on behalf of any body for the recovery of loans due for repayment to that body under any written law.

Powers of the Board

a. To enter into contracts;

b. To utilise all property of the Board, movable and immovable, in such manner as the Board may think expedient including the raising of loans by mortgaging such property;

c. To engage in any activity, either alone or in conjunction with other organisations or international agencies, to promote better understanding of taxation;

d. To provide technical advice or assistance, including training facilities, to tax authorities of other countries;

e. To impose fees or charges for services rendered by the Board;

f. To grant loans to employees of the Board for any purpose specifically approved by the Board;

g. To provide recreational facilities and promote recreational activities for, and activities conducive to, the welfare of employees of the Board;

h. To provide training for employees of the Board and to award scholarships or otherwise pay for such training; and

i. To do anything incidental to any of its powers.

 

 

 

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