Implementation Of The Tax Compliance Certificate (Tcc) Pilot Program For Government Procurement Applications For Works And Consulting Services (Physical)

Effective from October 1, 2024, to March 31, 2025

1. The Tax Compliance Certificate (TCC), issued by the Inland Revenue Board of Malaysia (LHDNM), is now a required document for taxpayers or bidders applying for government procurement. This initiative aligns with international practices to ensure fair tax treatment.
2. The TCC will be implemented for procurement involving works and consulting services (physical) during the pilot phase from October 1, 2024, to March 31, 2025.

• The pilot agencies involved are:

1. 1. Jabatan Kerja Raya (JKR) Malaysia; and
   2. Jabatan Pengairan dan Saliran (JPS)

Use of Tax Identification Number (TIN)

1. The TCC will use the taxpayer’s existing TIN (income tax number).
2. Taxpayers or bidders without a TIN can register online via the MyTax Portal.

Categories of Taxpayers/Bidders

1. Companies (C files)
2. Limited Liability Partnerships (PT files)
3. Cooperatives (CS files)
4. Trust Bodies (TA files)
5. Unit Trusts/Real Estate Investment Trusts (TC files)
6. Real Estate Investment Trusts/Property Trust Funds (TR files)
7. Organizations (F files)
8. Partnerships (D files)
9. Individuals Conducting Businesses (IG files)

For more information, refer here.