inland revenue board

The Inland Revenue Board of Malaysia or Lembaga Hasil Dalam Negeri is one of the main
revenue collecting agencies of the Ministry of Finance. It was converted into a Board on March 1, 1996, and is now formally known as the Inland Revenue Board of Malaysia (IRB).
IRB was established in accordance with the Inland Revenue Board of Malaysia Act
1995 to give it more autonomy especially in financial and personnel management;
to improve the quality and effectiveness of tax administration.

Key functions of IRB are as follows:
• To act as an agent of the Government and provider of services in administering,
assessing, collecting and enforcing payment of income tax, petroleum income
tax, real property gains tax, estate duty, stamp duties and such other taxes as
may be agreed between the Government and the Board
• To advise the Government on matters relating to taxation and to liaise with the
appropriate Ministries and statutory bodies on such matters
• To act as a collection agent for and on behalf of any body for the recovery of
loans due for repayment to that body under any written law