In Malaysia, both individuals and entities who are registered taxpayers with the Inland Revenue Board of Malaysia (IRBM/LHDN) are assigned a Tax Identification Number (TIN) known as “Nombor Pengenalan Cukai”.
TIN will be issued to all Malaysian citizens who attained the age of 18 years old and above.
For the CRS, in the absence of TIN or if an account holder fails to provide the financial institution with the TIN for whatever reason, a functional equivalent concerning the individual, is the Malaysian National Registration Identity Card Number (NRIC Number). The NRIC Number is a unique 12-digit number issued to Malaysian citizens and permanent residents and is used by the IRBM to identify its taxpayers.
Category | TIN Code | |
1 | Companies | C |
2 | Cooperative Societies | CS |
3 | Partnerships | D |
4 | Employers | E |
5 | Associations | F |
6 | Non-Resident Public Entertainers | FA |
7 | Limited Liability Partnerships | PT |
8 | Trust Bodies | TA |
9 | Unit Trusts/ Property Trusts | TC |
10 | Business Trusts | TN |
11 | Real Estate Investment Trusts/ Property Trust Funds | TR |
12 | Deceased Person’s Estate | TP |
13 | Hindu Joint Families | J |
14 | Labuan Entities | LE |
A Malaysian taxpayer can find their Tax Identification Number (TIN) on the front page of their individual income tax return or by accessing the MyTax Portal at https://mytax.hasil.gov.my under the "e-Daftar" menu.
Alternatively, the NRIC Number serves as a functional equivalent to the TIN and can be located on the second page of the Malaysian passport.
Checking for TIN can also be done through:
a) HASiL Live Chat;
b) HASiL Care Line at +603-8911 1000 / +603-8911 1100 (Overseas);
c) Customer Feedback Form at HASiL’s Official Portal; or
d) Visit the nearest HASiL Branch.