PUTRAJAYA: More than 268,000 businesses have now implemented e-invoice, with nearly 1.9 billion e-invoices submitted for validation, according to Inland Revenue Board (LHDN) chief executive officer Datuk Dr Abu Tariq Jamaluddin.
He said businesses that had made mistakes in their e-invoice submissions could correct them without penalty under the Special Voluntary Disclosure Programme (PKPS), which runs until Dec 31, 2027.
The annual turnover threshold for Phase Four of the e-invoice rollout has been raised from RM1mil to RM3mil, meaning businesses with turnover below RM3mil are not required to implement the system.
Speaking at the launch of Bulan Hasil 2026 yesterday, Abu Tariq said LHDN was offering taxpayers opportunities to correct errors in their tax affairs through several voluntary disclosure programmes, including those covering e-invoice, stamp duty and income tax.
“Come forward voluntarily. The rate is only 15%. If it is detected through an audit, the rate may be 45%, while an investigation may result in a penalty of 60% and above,” he said, referring to the penalty rate for income tax disclosure.
He said taxpayers should not allow mistakes or incomplete information to prevent them from taking corrective action.
“Do not see mistakes as a reason to remain silent. Instead, if we realise there is something that needs to be corrected, take the opportunity provided to come forward, seek guidance and take the necessary action.”
Abu Tariq added that LHDN had received nearly one million applications under its stamp-duty voluntary disclosure programme, allowing individuals and businesses to regularise previously unstamped documents, including tenancy agreements, loan documents and transaction agreements.
The initiative comes as LHDN phases in stamp-duty self-assessment, under which taxpayers assess and pay the duty themselves, while the board conducts checks and audits.
As at Aug 31, he said LHDN had more than 7.6 million active individual tax files and over 620,000 active company tax files.
Abu Tariq said active files referred to those with tax-related activity, including submitting tax returns and fulfilling tax obligations.
He also said that Bulan Hasil 2026, previously known as Tax Education Month, has been expanded beyond tax education to include guidance, taxpayer services and public engagement.
Abu Tariq said the change reflected LHDN’s aim to be seen not only as a tax collection and enforcement agency, but also as a facilitator of compliance, service provider and guide for taxpayers.
One of the programme’s main initiatives is Jelajah Literasi Hasil, with officers reaching out to communities at shopping malls, business premises, schools, higher education institutions and other community locations across 15 states and four special branches.
“LHDN is not just waiting for you to come to us; this month, we are coming to you,” he said, encouraging the public to approach officers for information and assistance.
He said the programme’s theme, “Lapor Sukarela, Tanggungjawab Bersama” (Voluntary Disclosure, Shared Responsibility), also highlighted the public’s role in supporting tax compliance.
“LHDN cannot possibly address every form of non-compliance without the cooperation of the public,” he said, adding that information on suspected tax evasion could be submitted through the e-Pelarian Cukai online platform, which provides informant confidentiality.
He said the information provided should be true and accurate to help build a fair and trusted tax system.
