COMPANIES ACT 2016
“Director General of Inland Revenue Board” means the Director General of Inland Revenue as provided in section 134 of the Income Tax Act 1967 [Act 53];
The Director General of Inland Revenue Board (DGIR) refers to the Director General of Inland Revenue, the chief executive officer of the Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri Malaysia – LHDN), as provided under Section 134 of the Income Tax Act 1967 [Act 53].
The Director General is responsible for administering and enforcing Malaysia's direct tax laws, including the assessment, collection, and recovery of taxes, as well as ensuring taxpayers comply with their statutory obligations.
Under the Companies Act 2016, references to the Director General of Inland Revenue Board relate to matters involving tax administration, information sharing, and compliance where the Director General's powers or functions are relevant.
Functions of the Director General of Inland Revenue
The Director General is responsible for:
- Administering and enforcing the Income Tax Act 1967;
- Assessing and collecting income tax and other taxes administered by LHDN;
- Registering taxpayers and issuing Tax Identification Numbers (TINs);
- Conducting tax audits, investigations, and compliance reviews;
- Recovering outstanding tax liabilities;
- Issuing public rulings, guidelines, and practice notes;
- Administering tax incentives, exemptions, and reliefs in accordance with the law; and
- Exercising statutory powers conferred under Malaysia's tax legislation.
Relationship with the Companies Act 2016
The Director General of Inland Revenue may become relevant under the Companies Act 2016 in matters involving:
- Corporate tax compliance;
- Company liquidation and settlement of tax liabilities;
- Information required by law to be provided to the tax authority;
- Corporate restructuring and tax-related approvals where applicable; and
- Coordination between the Companies Commission of Malaysia (SSM) and the Inland Revenue Board (LHDN) as permitted by law.
Practical Examples
Example 1 – Company Liquidation
ABC Sdn. Bhd. is undergoing voluntary liquidation.
Before the liquidation is completed, the liquidator must ensure that all outstanding tax obligations have been addressed and that the company's affairs are properly settled with the Director General of Inland Revenue where required by law.
Example 2 – Corporate Tax Compliance
XYZ Sdn. Bhd. is required to file its annual income tax return and pay any tax due.
The company deals with the Director General of Inland Revenue, who administers the company's tax obligations under the Income Tax Act 1967.
Example 3 – Tax Audit
The Inland Revenue Board selects a company for a tax audit.
The audit is conducted under the authority of the Director General of Inland Revenue, who has statutory powers to examine the company's tax records and ensure compliance with the relevant tax legislation.
Compliance Requirements
Companies should ensure that they:
- Register with the Inland Revenue Board where required;
- Maintain proper accounting records and supporting documents;
- File tax returns within the prescribed deadlines;
- Pay taxes when due;
- Cooperate with lawful requests, audits, or investigations conducted by the Director General; and
- Comply with all applicable Malaysian tax laws.
Importance
The Director General of Inland Revenue Board plays a vital role in Malaysia's corporate regulatory framework by:
- Administering and enforcing the country's direct tax laws;
- Promoting voluntary tax compliance;
- Ensuring companies fulfil their tax obligations;
- Protecting government revenue through effective tax administration; and
- Supporting transparency and accountability in corporate taxation.
The inclusion of this definition in the Companies Act 2016 recognises the statutory role of the Director General in matters where company law and tax law intersect, ensuring coordination between corporate regulation and tax administration.
《2016 年公司法》
内陆税收局总监（Director General of Inland Revenue Board）
“内陆税收局总监”（Director General of Inland Revenue Board） 是指《1967 年所得税法》（Income Tax Act 1967）第 134 条所规定的内陆税收总监（Director General of Inland Revenue）。
实务说明（Practical Explanation）
内陆税收局总监（Director General of Inland Revenue，简称 DGIR） 是马来西亚**内陆税收局（Lembaga Hasil Dalam Negeri Malaysia，简称 LHDN）**的最高行政主管，并依据《1967 年所得税法》第 134 条依法履行其法定职责及职权。
内陆税收局总监主要负责管理及执行马来西亚的直接税法（Direct Tax Laws），包括税务评估、税款征收、追讨欠税，以及确保纳税人履行各项法定义务。
在《2016 年公司法》下，凡提及内陆税收局总监，一般涉及公司税务管理、税务合规、依法提供资料，以及其他与税务机关职权相关的事项。
内陆税收局总监的主要职能（Functions of the Director General of Inland Revenue）
内陆税收局总监主要负责：
- 执行及管理《1967 年所得税法》；
- 评估、征收及追讨所得税及由 LHDN 管理的其他税项；
- 为纳税人办理税务登记，并签发税务识别号码（Tax Identification Number，TIN）；
- 进行税务审计（Tax Audit）、税务调查（Tax Investigation）及税务合规审查（Compliance Review）；
- 追讨拖欠税款及执行相关税务措施；
- 发布公共裁定（Public Rulings）、税务指引（Guidelines）及实务说明（Practice Notes）；
- 根据法律管理各项税务优惠、豁免及减免措施；以及
- 行使马来西亚税务法例赋予的各项法定权力。
与《2016 年公司法》的关系（Relationship with the Companies Act 2016）
根据《2016 年公司法》，内陆税收局总监在以下事项中具有重要角色：
- 公司税务合规（Corporate Tax Compliance）；
- 公司清盘及税务负债的处理（Company Liquidation and Settlement of Tax Liabilities）；
- 依法须向税务机关提供的资料及文件；
- 企业重组及涉及税务批准的事项（如适用）；以及
- 马来西亚公司委员会（SSM）与马来西亚内陆税收局（LHDN）依法进行资料协调及合作。
实务示例（Practical Examples）
例子一：公司清盘（Company Liquidation）
ABC Sdn. Bhd. 正进行自愿清盘。
在完成清盘程序前，清盘人须确保公司已妥善处理所有尚未履行的税务责任，并在法律规定下，与内陆税收局总监完成相关税务事项。
例子二：公司税务合规（Corporate Tax Compliance）
XYZ Sdn. Bhd. 须依法提交年度公司所得税申报表，并缴纳应付税款。
公司须依据《1967 年所得税法》，向内陆税收局总监履行其税务责任。
例子三：税务审计（Tax Audit）
马来西亚内陆税收局选定某公司进行税务审计。
有关税务审计由内陆税收局总监依法授权进行，并可依法查阅公司的会计记录、税务资料及相关文件，以确认公司是否符合税务法例。
合规要求（Compliance Requirements）
公司应确保：
- 于适用情况下向马来西亚内陆税收局（LHDN）完成税务登记；
- 保存完整及准确的会计记录及支持文件；
- 于法定期限内提交各项税务申报表；
- 按时缴纳应缴税款；
- 配合内陆税收局总监依法进行的税务审计、调查或其他合法要求；以及
- 遵守所有适用的马来西亚税务法例。
重要性（Importance）
内陆税收局总监（Director General of Inland Revenue） 是马来西亚税务制度的重要法定主管机关，在企业监管体系中发挥关键作用，其主要职责包括：
- 管理及执行马来西亚直接税法；
- 推动纳税人自愿遵从税务法例（Voluntary Tax Compliance）；
- 确保公司依法履行各项纳税义务；
- 透过有效的税务管理保障国家财政收入；以及
- 提升企业税务管理的透明度、问责性及法治精神。
《2016 年公司法》纳入内陆税收局总监的定义，反映了公司法与税务法之间的紧密联系，确保在涉及公司监管及税务管理的事项上，马来西亚公司委员会（SSM）与马来西亚内陆税收局（LHDN）能够依法协调合作，共同维护企业合规及国家税收制度的健全运作。
Malaysia
