The Kota Kinabalu Income Tax
Office (LHDN Kota Kinabalu) is one of the main revenue collecting
agencies of the Ministry of Finance in Sabah. The LHDN Kota Kinabalu also 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.