The Inland Revenue Board (IRB, or LHDN, Lembaga Hasil Dalam Negeri) Guidelines for Approval of Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act dated 15 May 2019 (“Revised Guidelines") states that donors must provide complete information of the following details in order to obtain an official tax-exemption receipt from the organisation.
The Revised Guidelines also states that the approved institution or organisation is not allowed to issue tax-exemption receipts to donors who fail to provide their complete personal details stated below.
- Donor’s full name as per NRIC / Passport
- NRIC number / passport number
- Complete mailing address of current residence
