Official tax documents for Malaysia

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Most Malaysian crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

1. Garis Panduan Layanan Cukai Ke Atas Transaksi Mata Wang Digital, Edisi Kedua, rujukan LHDN.AG.600-1/7/3 (Guidelines on the Tax Treatment of Digital Currency Transactions, Second Edition, the only edition the authority now publishes and the one that replaces the first edition of 26 August 2022)

   The second edition of the Inland Revenue Board guidelines on the tax treatment of digital currency transactions, the authority statement everything else is read against.

   Ketua Pengarah Hasil Dalam Negeri, Lembaga Hasil Dalam Negeri MalaysiaArchived copy: PDF, 228 KB, fetched 2026-09-12Live source

2. Kompilasi Soalan Dan Jawapan, Seminar Percukaian Kebangsaan Tahun 2024, Sesi 23 Oktober 2024, Topik 3, Transaksi Mata Wang Digital Perspektif Percukaian Di Malaysia (Compilation of Questions and Answers from the 2024 National Tax Seminar session of 23 October 2024 on digital currency transactions, 38 written answers)

   The national tax seminar questions and answers on digital currency, where the authority answers in writing the cases the guidelines leave open.

   Lembaga Hasil Dalam Negeri MalaysiaArchived copy: PDF, 150 KB, fetched 2026-09-12Live source

3. Laws of Malaysia, Act 53, Income Tax Act 1967, the English online version as at 1 January 2026 published by the Attorney General's Chambers, which is more current than the authority's 2024 consolidation and carries section 15C, paragraph 4(aa) and Schedule 1 Part XXI as in force for year of assessment 2026

   The Income Tax Act 1967 in the Attorney General Chambers consolidation, whose section 3 is the charge the guidelines rest on.

   Parliament of Malaysia, via Pejabat Peguam Negara (Attorney General's Chambers) on Laws of MalaysiaArchived copy: PDF, 3.5 MB, fetched 2026-09-12Live source

4. Borang BE Tahun Taksiran 2025 (Form BE for year of assessment 2025, the return for a resident individual who does not carry on a business)

   Form BE for year of assessment 2025, the return for a resident individual who does not carry on a business.

   Lembaga Hasil Dalam Negeri MalaysiaArchived copy: PDF, 590 KB, fetched 2026-09-12Live source

5. Nota Penerangan Borang BE Tahun Taksiran 2025 (Explanatory Notes to Form BE for year of assessment 2025), 37 pages

   The explanatory notes to that form, which say what belongs in each item of the return.

   Lembaga Hasil Dalam Negeri MalaysiaArchived copy: PDF, 788 KB, fetched 2026-09-12Live source

6. Program Memfail Borang Nyata (BN) Bagi Tahun 2026 (Return Filing Programme for 2026, which sets the filing dates for year of assessment 2025 returns)

   The 2026 return filing programme, which sets the dates by which the year of assessment 2025 returns have to be in.

   Lembaga Hasil Dalam Negeri MalaysiaArchived copy: PDF, 435 KB, fetched 2026-09-12Live source

Browse by type

The full archive, grouped the way the authorities group it.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-budget-2025-speech.

• Budget 2025 Speech

  • Ucapan Belanjawan MADANI Ketiga 2025 (Budget 2025 Speech), which extends the foreign source income exemption for individuals to 31 December 2036 and carries no crypto measurePDF, 1.0 MBLive source

• Budget 2026 Speech

  • Ucapan Belanjawan 2026 (Budget 2026 Speech), which carries no crypto or digital asset tax measurePDF, 926 KBLive source

• Chellam Investment

  • Ketua Pengarah Hasil Dalam Negeri v Chellam Investment Sdn Bhd, Court of Appeal of Malaysia at Putrajaya, Civil Appeal No J-01-425-09, the headnote and decision as the authority publishes themPDF, 60 KBLive source

• Finance Act 2024

  • Akta Kewangan 2024 (Finance Act 2024), Act 862, the Budget 2025 finance act, in the scanned copy the authority publishes on its budget register, which has no text layerPDF, 15.8 MBLive source

• Finance Act 2025

  • Undang-Undang Malaysia, Akta 874, Akta Kewangan 2025 (Laws of Malaysia, Act 874, Finance Act 2025), the Bahasa Malaysia text published by the authority, which amends the Income Tax Act 1967, the Real Property Gains Tax Act 1976 and the Stamp Act 1949 and mentions no digital currency or digital tokenPDF, 307 KBLive source

• Finance No 2 Act 2023

  • Laws of Malaysia, Act 851, Finance (No. 2) Act 2023, the Budget 2024 finance act that introduced the Malaysian capital gains tax, in the searchable English text published by the Attorney General's ChambersPDF, 884 KBLive source

• Insaf Tegas

  • Insaf Tegas Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri, High Court, the leading locally decided badges of trade authority, archived exactly as the authority publishes it, which is a nine page photocopier scan with no text layerPDF, 407 KBLive source

• ITA 1967

  • Undang-Undang Malaysia, Akta 53, Akta Cukai Pendapatan 1967 (Laws of Malaysia, Act 53, Income Tax Act 1967), consolidated reprint incorporating all amendments to 21 May 2024, 818 pages, the version the authority itself publishesPDF, 4.4 MBLive source

• LHDN Acts Index

  • Akta (the register of the six Acts the Inland Revenue Board administers, which carries no estate duty, inheritance tax, wealth tax or gift tax statute)PDF, 697 KBLive source

• LHDN AEOI Page

  • Automatic Exchange of Information (AEOI), the landing page whose only sub-pages are the Foreign Account Tax Compliance Act and the Common Reporting Standard, with no Crypto-Asset Reporting Framework page anywhere beneath itPDF, 631 KBLive source

• LHDN CGT Unlisted Shares Guidelines

  • Garis Panduan Cukai Keuntungan Modal Bagi Saham Tidak Tersenarai (Capital Gains Tax Guidelines for Unlisted Shares, the whole of the published capital gains tax guidance on movable property, which reaches unlisted shares only)PDF, 383 KBLive source

• LHDN DC Guidelines

  • Garis Panduan Layanan Cukai Ke Atas Transaksi Mata Wang Digital, Edisi Kedua, rujukan LHDN.AG.600-1/7/3 (Guidelines on the Tax Treatment of Digital Currency Transactions, Second Edition, the only edition the authority now publishes and the one that replaces the first edition of 26 August 2022)PDF, 228 KBLive source

• LHDN Filing Programme 2025

  • Program Memfail Borang Nyata (BN) Bagi Tahun 2025 (Return Filing Programme for 2025, which sets the filing dates for year of assessment 2024 returns)PDF, 361 KBLive source

• LHDN Filing Programme 2026

  • Program Memfail Borang Nyata (BN) Bagi Tahun 2026 (Return Filing Programme for 2026, which sets the filing dates for year of assessment 2025 returns)PDF, 435 KBLive source

• LHDN Filing Programme Page

  • Program Memfail Borang Nyata (the register of annual return filing programmes, carrying the programmes for 2021 to 2026)PDF, 707 KBLive source

• LHDN Foreign Capital Assets Guidelines

  • Garis Panduan Layanan Cukai Atas Keuntungan Pelupusan Aset Modal Asing Yang Diterima Dari Luar Malaysia (Guidelines on the Tax Treatment of Gains from the Disposal of Foreign Capital Assets Received from Outside Malaysia)PDF, 204 KBLive source

• LHDN Form Download Page

  • Muat Turun Borang Individu (Individual Form Downloads, the register from which the Form BE and Form B packs below were retrieved, whose table is built only after a category and a year are posted back to the page)PDF, 676 KBLive source

• LHDN FSI Guidelines

  • Garis Panduan Layanan Cukai Berhubung Pendapatan Yang Diterima Dari Luar Negara (Pindaan) (Guidelines on the Tax Treatment of Foreign Source Income Received in Malaysia, as amended in June 2024)PDF, 390 KBLive source

• LHDN Guidelines Index

  • Garis Panduan (the authority's register of published guidelines, which carries the digital currency row reading 26.08.2022 Garis Panduan kemaskini pada 5.12.2025)PDF, 826 KBLive source

• LHDN Penalties

  • Kesalahan, Denda dan Penalti (Offences, Fines and Penalties, the authority's tabulation of the statutory penalties under sections 103, 107B, 112, 113, 114 and 119A)PDF, 712 KBLive source

• LHDN SPK 2024 QA 23 Oct

  • Kompilasi Soalan Dan Jawapan, Seminar Percukaian Kebangsaan Tahun 2024, Sesi 23 Oktober 2024, Topik 3, Transaksi Mata Wang Digital Perspektif Percukaian Di Malaysia (Compilation of Questions and Answers from the 2024 National Tax Seminar session of 23 October 2024 on digital currency transactions, 38 written answers)PDF, 150 KBLive source

• LHDN SPK 2024 QA 29 Oct

  • Kompilasi Soalan Dan Jawapan, Seminar Percukaian Kebangsaan Tahun 2024, Sesi 29 Oktober 2024, Topik 3, Transaksi Mata Wang Digital Perspektif Percukaian Di Malaysia (Compilation of Questions and Answers from the 2024 National Tax Seminar session of 29 October 2024 on digital currency transactions, 13 written answers)PDF, 23 KBLive source

• LHDN Tax Cases

  • Kes Cukai (the authority's register of decided tax cases, 362 rows on the fetch date, which carries no digital currency, crypto or digital asset decision)PDF, 1.7 MBLive source

• LHDN Tax Rates

  • Kadar Cukai (the authority's published individual income tax rates, whose current block is headed Tahun Taksiran 2023, 2024 & 2025)PDF, 724 KBLive source

• OECD CARF 2025 Update

  • Crypto-Asset Reporting Framework: 2025 Monitoring and Implementation UpdatePDF, 2.5 MBLive source

• OECD CARF Commitments

  • Jurisdictions committed to implement the Crypto-Asset Reporting Framework (CARF) in time to commence exchanges in 2027, 2028 or 2029, the Global Forum commitment list in which Malaysia appears among the 29 jurisdictions undertaking first exchanges by 2028PDF, 309 KBLive source

• PR 1/2022

  • Ketetapan Umum No. 1/2022, Had Masa Bagi Kerugian Larasan Perniagaan Yang Tidak Dapat Diserap Dihantar Ke Hadapan (Public Ruling 1/2022, Time Limit on Unabsorbed Adjusted Business Losses Carried Forward)PDF, 311 KBLive source

• PR 12/2019

  • Ketetapan Umum No. 12/2019, Layanan Cukai Ke Atas Keuntungan Dan Kerugian Tukaran Asing (Public Ruling 12/2019, Tax Treatment of Foreign Exchange Gains and Losses)PDF, 313 KBLive source

• PR 4/2012

  • Ketetapan Umum No. 4/2012, Potongan Bagi Kerugian Wang Tunai Dan Layanan Ke Atas Pemulihannya (Public Ruling 4/2012, Deduction for Loss of Cash and Treatment of Recoveries)PDF, 107 KBLive source

• RMCD Financial Services Guide

  • Service Tax 2018, Guide on Financial Services, Version 2 (the industry guide that defines a regulated financial services provider and sets the eight per cent service tax charge, and which names no digital currency, digital token or digital asset exchange)PDF, 882 KBLive source

• RMCD Industry Guides Index

  • Industry Guides (the Sales Tax and Service Tax industry guide register, captured to show that no digital currency, crypto or digital asset guide exists)PDF, 467 KBLive source

• RPGTA 1976

  • Undang-Undang Malaysia, Akta 169, Akta Cukai Keuntungan Harta Tanah 1976 (Laws of Malaysia, Act 169, Real Property Gains Tax Act 1976), consolidated text to 1 June 2023 as the authority publishes itPDF, 829 KBLive source

• SC DAX List

  • List of Registered Digital Asset Exchanges, Recognized Markets (ECF, P2P, DAX, PCF and E-SERVICES), the regulator's register that paragraph 1.7 of the digital currency guidelines defers toPDF, 278 KBLive source

What is not archived

Mirror and checksums