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LHDN Corporate Tax Identification Number (TIN) Registration

Register your company with LHDN and get its Tax Identification Number — needed to file tax returns, submit CP204 estimates and issue e-invoices.

Inland Revenue Board of Malaysia (LHDN) Issuing authorityInland Revenue Board of Malaysia (LHDN)
Our feeRM 450per application
Government fees included Start on WhatsApp →
At a glance
AuthorityLHDN
Needed forForm C · CP204 · e-Invoice
Form C deadline7 months after year end
CP20430 days before basis period
  1. 1Collect detailsDay 1
  2. 2Register with LHDNDay 1–2
  3. 3TIN issuedDay 2–5
  4. 4Deadline setupDone
6documents to prepare
4steps, handled by us
2items delivered to you

Quick answer

Every company must furnish its income tax return (Form C) within seven months from the date following the close of its accounting period (Income Tax Act 1967, s.77A) and submit a tax estimate (Form CP204) at least 30 days before its basis period begins (s.107C). A Tax Identification Number (TIN) with LHDN is the prerequisite for both, and it is also the identifier required for MyInvois e-invoicing. We register the company and hand over the TIN.

Last reviewed： · Reviewed by：ONEKEY BIZ compliance team

01

Overview

A newly incorporated company is not automatically registered for tax. Before it can file anything with the Inland Revenue Board of Malaysia (LHDN), it needs its own Tax Identification Number.

The TIN is the key to every corporate tax obligation that follows: the annual return of income under Section 77A of the Income Tax Act 1967, the estimate of tax payable (CP204) under Section 107C, and — for companies above the e-invoicing threshold — the MyInvois identifier used on every e-invoice.

The timing matters more than companies expect. The first CP204 is due soon after the company starts its first basis period, and missing it attracts penalties. Registering early, and diarising the first estimate at the same time, avoids starting the company's tax history with a late filing.

Who needs this

  • Newly incorporated Sdn. Bhd.
  • Companies that never registered with LHDN
  • Companies preparing to issue e-invoices
  • Foreign-owned companies setting up Malaysian tax compliance

02

Documents you need to prepare

Company

  • SSM company profile and Notice of Registration
  • Constitution, if any
  • Registered and business address

Officers

  • IC or passport of directors
  • Contact person details

Tax

  • Financial year end and date business commenced
  • Register before the first CP204 falls due.
  • Keep the TIN handy — banks, customers and MyInvois all ask for it.

03

How to get it done with ONEKEY BIZ

  1. 1
    Collect details Day 1

    Company particulars and year end confirmed.

  2. 2
    Register with LHDN Day 1–2

    Registration submitted through LHDN's channel.

  3. 3
    TIN issued Day 2–5

    Company TIN obtained.

  4. 4
    Deadline setup Done

    First CP204 and Form C deadlines diarised.

You do

  • Provide company and director details
  • Confirm financial year end

We do

  • Register the company with LHDN
  • Obtain the TIN
  • Diarise CP204 and Form C deadlines

04

What you receive

Company Tax Identification Number

The company's LHDN tax reference.

Tax calendar

First CP204 and Form C due dates.

Official sources

  1. Income Tax Act 1967 — ss.77A, 107C (LHDN)

Frequently asked questions

Does SSM registration give us a TIN?

No. The company must be registered with LHDN separately.

When is the first CP204 due?

At least 30 days before the basis period begins; we calculate the date from your year end.

Do we need a TIN for e-invoicing?

Yes, the TIN identifies the company in MyInvois.