Chartered Secretaries Malaysia (MAICSA)

Updated: 16 Dec 2024

LHDNM - Guidelines for Approval by the Director General Under Subsection 44(6) of the Income Tax Act 1967

On 20 August 2024, Lembaga Hasil Dalam Negeri Malaysia (LHDNM) issued Guidelines for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act (ITA) 1967 for Institutions/Organisations/Funds (Guidelines). The Guidelines superseded the Guidelines issued on 30 January 2020 and 15 July 2020, with effect from the year of assessment 2024.

Please click on the following for further details:

Guidelines
List of Attachments
Checklist: Institutions or Organisations registered with SSM as CLBG
Format: List of Board of Directors / Committee Members / Board of Trustees Members
Format: List of Activities
Checklist: Institutions or Organizations registered with the Registrar of Societies Malaysia (ROS) as an Association/Society
Checklist: Institutions or Organizations registered with the Legal Affairs Division of the Prime Minister's Department (BHEUU) / Other Registration Bodies / Other Written Laws as a Special Fund / Council / Other Organizations
Checklist: Funds established by Institutions or Organizations registered with the SSM as CLBG / ROS / BHEUU / Other Registration Bodies / Other Written Laws
Example: Fund Rules
Checklist: Dissolution or Surrender of Approval Status under Subsection 44(6) of the ITA by Institutions/Organizations/Funds (IOT)
Investment Policy: For Institutions/Organizations approved by the Director General of Inland Revenue under Subsection 44(6) of the ITA 1967
Format: Complete list of donors who have donated RM20,000.00 and above
Example: Calculation for Compliance with the 50% Expenditure Requirement from the Previous Year’s Income
Example: Calculation for the Use of Accumulated Funds for Business Purposes