LHDN (Lembaga Hasil Dalam Negeri)

Lembaga Hasil Dalam Negeri (LHDN), also known in English as the Inland Revenue Board of Malaysia (IRBM), is the federal government agency under the Ministry of Finance responsible for administering and enforcing direct tax laws in Malaysia. LHDN's responsibilities include income tax, petroleum income tax, real property gains tax, stamp duty, and — most relevantly to businesses today — the mandatory e-invoicing framework operated through the MyInvois platform.

In the context of e-invoicing, LHDN plays several critical roles. First, it is the regulator that sets the rules: LHDN publishes the e-Invoice Guidelines, the SDK documentation, the UBL schema, and all technical specifications that businesses and software vendors must follow. Second, it is the operator of MyInvois — the platform that receives, validates, and stores all e-invoices issued in Malaysia. Third, it is the enforcement authority — LHDN auditors have access to all submitted invoices and can cross-reference supplier and buyer records to detect discrepancies, under-reporting, or non-compliance.

LHDN's enforcement powers are substantial. Under the Income Tax Act 1967, LHDN can issue assessments, impose penalties and fines, and prosecute cases of tax evasion or wilful failure to comply. In the e-invoicing context, Section 120 of the Act empowers LHDN to penalise businesses that fail to maintain proper records or comply with the invoicing requirements. LHDN also has the power to conduct on-site audits and demand access to business accounting systems for verification.

For businesses, the key taxpayer obligations related to LHDN and e-invoicing include: registering on the MyInvois portal before the applicable compliance deadline, issuing all invoices (and credit/debit notes) through MyInvois from that date onward, maintaining records of all validated invoices for a minimum of seven years, and cooperating with any LHDN audit or information request. Businesses must also update their MyInvois registration details if company information changes (name, address, MSIC code).

LHDN operates multiple channels for taxpayer support: the Hasil Care Line (03-8911 1000), a network of LHDN branch offices across Malaysia, the MyTax online portal for account management, and a dedicated e-Invoice helpdesk. LHDN also publishes regular FAQ documents and guidelines on its official website (hasil.gov.my) that businesses should monitor, as the e-invoicing rules continue to evolve as the rollout progresses through its later phases.