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Malaysia guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 26 of 26 documents, archived 2026-09-12

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for Malaysia
DocumentIssuerDateArchived copyLive sourceCitation key
Service Tax, Guide on Digital Services by Foreign Service Provider, Version 2 (the guide that covers a foreign platform supplying digital services into Malaysia, one of the four guides the industry register offers that could bear on a digital asset exchange)Jabatan Kastam Diraja Malaysia (Royal Malaysian Customs Department)2021-02-01PDF, 572 KB, mirrorOpen
Slaid Garis Panduan Layanan Cukai Ke Atas Transaksi Mata Wang Digital (the authority's own briefing slide deck on the digital currency guidelines, 33 slides, issued for the 2022 taxpayer education programme)Lembaga Hasil Dalam Negeri Malaysia2022 (undated on the deck)PDF, 2.3 MB, mirrorOpen
Kompilasi Soalan Dan Jawapan, Seminar Cukai Keuntungan Modal Tahun 2024 (Compilation of Questions and Answers from the 2024 Capital Gains Tax Seminar, the authority's written answers on the capital gains tax that Act 851 introduced)Lembaga Hasil Dalam Negeri Malaysia2024 (undated on the compilation)PDF, 116 KB, mirrorOpen
Kompilasi 2 Soalan Dan Jawapan SPK 2023, Cukai Keuntungan Modal (Second compilation of Questions and Answers from the 2023 National Tax Seminar on capital gains tax, which sets out the scope of the new charge)Lembaga Hasil Dalam Negeri Malaysia2024-02-09PDF, 204 KB, mirrorOpen
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)Lembaga Hasil Dalam Negeri Malaysia2024-03-27 (Example 5 amended 2024-04-26)PDF, 204 KB, mirrorOpenLHDN Foreign Capital Assets Guidelines
Program Memfail Borang Nyata (BN) Bagi Tahun 2024 (Return Filing Programme for 2024, which sets the filing dates for year of assessment 2023 returns and completes the three years this report covers)Lembaga Hasil Dalam Negeri Malaysia2024-04-22PDF, 537 KB, mirrorOpen
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)Lembaga Hasil Dalam Negeri Malaysia2024-06-20PDF, 390 KB, mirrorOpenLHDN FSI Guidelines
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)Lembaga Hasil Dalam Negeri Malaysia2024-10-23 (seminar date)PDF, 150 KB, mirrorOpenLHDN SPK 2024 QA 23 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)Lembaga Hasil Dalam Negeri Malaysia2024-10-29 (seminar date)PDF, 23 KB, mirrorOpenLHDN SPK 2024 QA 29 Oct
Program Memfail Borang Nyata (BN) Bagi Tahun 2025 (Return Filing Programme for 2025, which sets the filing dates for year of assessment 2024 returns)Lembaga Hasil Dalam Negeri Malaysia2024-12-30PDF, 361 KB, mirrorOpenLHDN Filing Programme 2025
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)Lembaga Hasil Dalam Negeri Malaysia2025-07-21 (replacing the edition of 2024-03-01)PDF, 383 KB, mirrorOpenLHDN CGT Unlisted Shares Guidelines
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)Jabatan Kastam Diraja Malaysia (Royal Malaysian Customs Department), Internal Tax Division2025-10-24PDF, 882 KB, mirrorOpenRMCD Financial Services Guide
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)Ketua Pengarah Hasil Dalam Negeri, Lembaga Hasil Dalam Negeri Malaysia2025-12-05 (first edition 2022-08-26)PDF, 228 KB, mirrorOpenLHDN DC Guidelines
Program Memfail Borang Nyata (BN) Bagi Tahun 2026 (Return Filing Programme for 2026, which sets the filing dates for year of assessment 2025 returns)Lembaga Hasil Dalam Negeri Malaysia2025-12-30PDF, 435 KB, mirrorOpenLHDN Filing Programme 2026
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 itLembaga Hasil Dalam Negeri Malaysia2026-05-18 (page last updated)PDF, 631 KB, mirrorOpenLHDN AEOI Page
Industry Guides (the Sales Tax and Service Tax industry guide register, captured to show that no digital currency, crypto or digital asset guide exists)Jabatan Kastam Diraja Malaysia (Royal Malaysian Customs Department)updated continuously, most recent guide listed 2026-06-10PDF, 467 KB, mirrorOpenRMCD Industry Guides Index
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)Lembaga Hasil Dalam Negeri Malaysia2026-06-25 (page last updated)PDF, 712 KB, mirrorOpenLHDN Penalties
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 toSuruhanjaya Sekuriti Malaysia (Securities Commission Malaysia)2026-07-20 (last updated)PDF, 278 KB, mirrorOpenSC DAX List
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)Lembaga Hasil Dalam Negeri Malaysiaupdated continuously, captured 2026-09-12PDF, 697 KB, mirrorOpenLHDN Acts Index
Bajet (the budget register, which is where the authority publishes the National Tax Seminar question and answer compilations including the two on digital currency transactions)Lembaga Hasil Dalam Negeri Malaysiaupdated continuously, captured 2026-09-12PDF, 816 KB, mirrorOpen
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)Lembaga Hasil Dalam Negeri Malaysiaupdated continuously, captured 2026-09-12PDF, 826 KB, mirrorOpenLHDN Guidelines Index
Kadar Cukai (the authority's published individual income tax rates, whose current block is headed Tahun Taksiran 2023, 2024 & 2025)Lembaga Hasil Dalam Negeri Malaysiaupdated continuously, captured 2026-09-12PDF, 724 KB, mirrorOpenLHDN Tax Rates
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)Lembaga Hasil Dalam Negeri Malaysiaupdated continuously, captured 2026-09-12PDF, 1.7 MB, mirrorOpenLHDN Tax Cases
Ketetapan Umum (the register of Public Rulings issued under section 138A of the Income Tax Act 1967, captured to show that no Public Ruling on digital currency or digital tokens exists)Lembaga Hasil Dalam Negeri Malaysiaupdated continuously, captured 2026-09-12PDF, 734 KB, mirrorOpen
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)Lembaga Hasil Dalam Negeri Malaysia2026-06-25 (page last updated)PDF, 676 KB, mirrorOpenLHDN Form Download Page
Program Memfail Borang Nyata (the register of annual return filing programmes, carrying the programmes for 2021 to 2026)Lembaga Hasil Dalam Negeri Malaysiaupdated continuously, captured 2026-09-12PDF, 707 KB, mirrorOpenLHDN Filing Programme Page