REVISED GUIDELINES BY LHDN FOR ISSUANCE OF OFFICIAL RECEIPT AND TAX EXEMPTION RECEIPT
Lembaga Hasil Dalam Negeri Malaysia (Inland Revenue Board of Malaysia) has on 30 January 2020 revised the guidelines for Approval of Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act 1967, to bring it up to date with current legislation and practices. The revised guidelines supersede the version of the guidelines issued on 5 September 2019.
Based on the revised guidelines, the donor is required to provide complete information of the details stipulated below in order to obtain an official receipt or tax-exemption receipt from the approved institution or organization:
The revised guidelines also states that the approved institution or organization should not issue official receipts or tax exemption receipts to donors who fail to provide their complete personal information.
For more information on this Revised Guidelines, please click HERE
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