IRBM (Inland Revenue Board Malaysia)

IRBM (Inland Revenue Board of Malaysia) is the official English name of the Malaysian tax authority known in Malay as Lembaga Hasil Dalam Negeri (LHDN). Both names refer to the same government agency — a statutory body established under the Inland Revenue Board of Malaysia Act 1995, operating under the Ministry of Finance. In international contexts, legal documents, and English-language communications, "IRBM" is the standard reference, while "LHDN" is used in daily Malaysian business practice.

IRBM's role in Malaysia's e-invoicing system is foundational. The agency developed the MyInvois platform, set the technical standards (UBL 2.1 schema, API specifications, validation rules), published the e-Invoice Guidelines that all businesses must follow, and is responsible for enforcement and audit. IRBM coordinates with other agencies — particularly the Royal Malaysian Customs Department (for SST matters) and MDEC (for Peppol infrastructure) — to ensure the e-invoicing ecosystem functions coherently.

As the administrator of the Income Tax Act 1967 and related legislation, IRBM has the legal authority to mandate e-invoicing, impose compliance requirements, penalise non-compliance, and conduct tax audits using e-invoice data. IRBM's enforcement capabilities include issuing tax assessments, applying penalties and interest, prosecuting cases of fraud or evasion, and sharing data with other enforcement agencies where permitted by law.

For businesses, key IRBM functions beyond e-invoicing include: income tax assessment and collection, withholding tax administration (particularly relevant for payments to non-residents), real property gains tax, and stamp duty. IRBM also handles the MyTax portal, which is the single sign-on platform through which taxpayers access income tax filing, TIN verification, MyInvois registration, and other IRBM services. Understanding that IRBM and LHDN are the same organisation helps businesses navigate official documentation, as older materials may use "LHDN" while newer international-facing documentation uses "IRBM".

Contact channels for IRBM include: the Hasil Care Line at 03-8911 1000 (available Monday to Friday during business hours), HASiL Live Chat on the hasil.gov.my website, the nationwide network of LHDN branch offices (over 100 locations across Malaysia), the MyTax portal for online services, and LHDN's dedicated e-Invoice help desk for technical queries related to MyInvois. IRBM also publishes regular technical updates, new guidelines, and FAQ documents on hasil.gov.my that businesses should monitor.