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Malaysia TIN number guide

Nombor Pengenalan Cukai​

In Malaysia, individuals and entities undergo registration with the Inland Revenue Board of Malaysia (IRBM) and are allocated a Tax Identification Number (TIN), referred to as "Nombor Pengenalan Cukai."

Format

For Individuals the TIN consists of 11 - 13 characters. Eg: IG115002000, IG4040080091, IG56003500070. Note that till Jan 2nd 2023, the TIN used to contain prefix SG/OG. The prefix SG/OG were converted to IG however the numeric characters remain unchanged

For non-individuals in Malaysia, various entities are assigned specific Tax Identification Numbers (TIN) based on their categories. The TIN consists of 11 - 12 characters. Eg: C20880050010, D4800990020, E91005500060, F10234567090 From 2023, the number “0” has been added at the end of the existing TIN.

  1. Companies: TIN Code - C
  2. Cooperative Societies: TIN Code - CS
  3. Partnerships: TIN Code - D
  4. Employers: TIN Code - E
  5. Associations: TIN Code - F
  6. Non-Resident Public Entertainers: TIN Code - FA
  7. Limited Liability Partnerships: TIN Code - PT
  8. Trust Bodies: TIN Code - TA
  9. Unit Trusts/Property Trusts: TIN Code - TC
  10. Business Trusts: TIN Code - TN
  11. Real Estate Investment Trusts/Property Trust Funds: TIN Code - TR
  12. Deceased Person’s Estate: TIN Code - TP
  13. Hindu Joint Families: TIN Code - J
  14. Labuan Entities: TIN Code - LE

Nombor Pengenalan Cukai search is availanble for free at https://mytax.hasil.gov.my under “e-Daftar” menu.

National Registration Identity Card Number (NRIC Number)​

The NRIC Number is a unique 12-digit number issued to Malaysian citizens and permanent residents and is used by the Inland Revenue Board of Malaysia (IRBM) to identify its taxpayers in the absence of Nombor Pengenalan Cukai. NRIC appears on Malaysian Passport.

NRIC on Passport
NRIC on Passport

SST Registration Number​

Sales and Service Tax Registration Number consists of 15 digits. Eg: W24-1808-32000049. The middle section is the year and month of registration

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Frequently Asked Questions​

Why does my e-Invoice submission to MyInvois get rejected for an invalid TIN when the number looks correct?​

The most common cause is submitting an individual TIN with the old SG or OG prefix. From 1 January 2023, LHDN converted all individual taxpayer prefixes to IG — so SG12345678 becomes IG12345678 while the numeric digits stay unchanged. If your billing system still stores the legacy prefix, MyInvois will return a validation error and reject the document. LHDN recommends calling the Validate Taxpayer TIN API before every e-Invoice submission to catch stale prefixes in real time. [1] [2]

Do foreign digital service providers really need to register with Malaysian Customs even if they have no office in Malaysia?​

Yes. The Service Tax on Digital Services (SToDS), administered by the Royal Malaysian Customs Department through the MySToDS portal, applies to any foreign provider whose annual value of digital services to Malaysian consumers exceeds RM 500,000 — regardless of physical presence. Registration is mandatory at that threshold, and the current rate is 8% (raised from 6% on 1 March 2024). Non-registration exposes the provider to fines of up to RM 50,000 or up to three years' imprisonment per offence. Critically, the tax covers both B2C and B2B transactions, so foreign SaaS sellers cannot assume that billing a Malaysian company exempts them. [3] [4]

What withholding tax is a Malaysian company required to deduct when paying a non-resident for contract services?​

Under Section 107A of the Income Tax Act 1967, when a Malaysian resident payer makes a contract payment to a non-resident contractor for services performed in Malaysia, it must withhold 10% of the service portion on account of the non-resident contractor's tax and an additional 3% on account of the contractor's employees. Both amounts must be remitted to LHDN within one month of payment. If the payer fails to withhold and remit, LHDN can disallow the expense deduction and impose a penalty of up to 45% of the under-declared tax under subsection 113(2) of the ITA. [5] [6]

A foreign employee worked in Malaysia for 170 days — is the employer's PCB calculation at the resident or non-resident rate?​

At the non-resident flat rate of 30%. Malaysia's tax residency threshold under Section 7 of the Income Tax Act 1967 requires physical presence of at least 182 days in the calendar year. An employee who logs 170 days — even spread across multiple visits — does not meet this test and is assessed as a non-resident with no entitlement to personal reliefs or progressive rates. Employers who mistakenly apply resident PCB tables to a non-resident under-withhold tax and can face a penalty of RM 200 to RM 20,000 for incorrect deductions. The 90-day rule is a separate provision available only to individuals who were already tax-resident in three of the four preceding years. [7] [8]

Does the MyInvois e-Invoice mandate apply to small businesses and sole traders, and what is the current exemption threshold?​

The mandate is phased by annual turnover. Taxpayers with turnover above RM 100 million were required from 1 August 2024; those between RM 25 million and RM 100 million from 1 January 2025. The next tranche (RM 5 million to RM 25 million) is due 1 July 2025. Businesses with annual turnover below RM 1 million are currently exempt from issuing e-Invoices. Buyers have 72 hours after validation to request rejection with a stated reason; suppliers then have 72 hours to cancel and reissue. During a relaxation period in each phase, LHDN allows consolidated e-Invoices as a transitional arrangement for certain transaction types. [1] [2]