Malaysia

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 142 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

15 taxes at rates of 0, 5, 6, 8, 10

domestic, exempt, export, foreign_services_received, import, not_subject

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• MY-SST-02 — 13 boxes, filed bimonth

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

myinvois — mandatory from 2024-08-01

Income Tax Act 1967, section 82C imposes a duty to issue an electronic invoice for a transaction in respect of goods sold or services performed, phased in by the Minister; the Income Tax (Issuance of Electronic Invoice) Rules 2024 [P.U. (A) 265/2024] set the particulars, in force 1 October 2024. LHDNM phased the duty by annual turnover or revenue, from 1 August 2024 above RM100 million to 1 January 2026 above RM1 million: `mandatory_from` states the first of these, the day the duty first bound any taxpayer, and `fiscalisation.mandatory_from` carries the four steps with their thresholds, and `fiscalisation.exemption` the threshold below which a taxpayer is exempted, as dated data. The profile is myinvois, the UBL 2.1 document in LHDNM's own JSON/XML particulars, submitted to the MyInvois API directly; PINT MY, the Peppol-network format aligned with the same particulars, is the other channel, and a taxpayer submitting through a Peppol access point still submits to LHDNM's MyInvois system for validation, which is a pre-issuance clearance, declared in `fiscalisation`: the invoice is not legally the taxpayer's until LHDNM returns a Unique Identifier Number and the link of its QR code, ordinarily before it reaches the buyer. The party scheme, 0230, is the SSM registration number, the identifier the MyInvois particulars and PINT MY both use; `vat_scheme` is empty, as it is for every pack of a country that levies no value added tax: Malaysia's Tax Identification Number (Nombor Pengenalan Cukai, TIN) is a LHDNM identifier with no ISO 6523 scheme of its own found this session.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• MY-BS — 36 lines
• MY-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

15 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-19

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.5.0 — published 2026-10-23

ms

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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