Introduction
Securing government contracts in Malaysia now requires more than just a competitive bid; it requires proof of tax integrity through the Tax Compliance Certificate TCC Malaysia. Introduced in 2023 and further streamlined by Operational Guidelines No. 1 of 2025, the TCC is a mandatory prerequisite for all bidders involved in government procurement. Whether you are providing supplies, services, or construction work, having a “Compliant” TCC status is essential for your application to be considered.
What is the Tax Compliance Certificate (TCC)?
The Tax Compliance Certificate TCC Malaysia is an official document issued by the Inland Revenue Board of Malaysia (LHDNM) that certifies a taxpayer’s compliance with their income tax obligations. Starting July 1, 2025, this certificate is required for all categories of government procurement. The TCC uses your existing Tax Identification Number (TIN) to track and verify your tax records in real-time.
Who Needs a TCC for Government Tenders?
The implementation of the Tax Compliance Certificate TCC Malaysia covers a broad range of taxpayers. If your business falls into any of the following categories and you plan to bid for government projects, you must ensure your TCC is in order:
- Companies (C) and Limited Liability Partnerships (PT).
- Sole Proprietorships (IG) and Partnerships (D).
- Cooperatives (CS) and Trust Bodies (TA).
- Societies (F) and other business entities.
How to Check and Print Your TCC
One of the key features of the Tax Compliance Certificate TCC Malaysia is that you do not need to apply for it manually. The system generates it automatically based on your tax records. To check your status, follow these steps:
- Log in to MyTax: Use your credentials to enter the MyTax Portal.
- Access Status Menu: Navigate to the “Status MyTax” section.
- Self-Check and Print: You can view and print your TCC at any time based on your current compliance level.
Criteria for a “Compliant” Status
To receive a “Patuh” (Compliant) status for your Tax Compliance Certificate TCC Malaysia, you must meet two main criteria:
- Submission of Returns (BNCP): All Income Tax Return Forms must be filed annually within the deadlines set under the Income Tax Act 1967.
- Payment of Tax: You must have no outstanding tax arrears or be strictly adhering to an approved installment plan (CP204/CP250).
TCC Validity and Authenticity
| Feature | Details |
| Validity Period | Valid for the current calendar year (e.g., until Dec 31, 2025). |
| Authenticity Check | Verify by scanning the QR code via the MyTax mobile app. |
| Fees | The issuance of a TCC is completely free of charge. |
Resolving a “Non-Compliant” Status
If your Tax Compliance Certificate TCC Malaysia shows a “Tidak Patuh” (Non-Compliant) status, you must take immediate action. This usually involves filing missing returns or settling unpaid taxes through the ByrHASiL application. Once resolved, you should notify LHDN via email at tcc@hasil.gov.my with supporting documents to update your status.
Key Takeaways
- No Manual Application: The TCC is auto-generated for all businesses in MyTax.
- Mandatory for Tenders: Prerequisite for all government procurement starting July 2025.
- Real-Time Compliance: Status depends on filing returns and having no tax arrears.
- QR Verification: Government procurement officers will scan the QR code to ensure authenticity.
FAQ: Tax Compliance Certificate Malaysia
Q: Can tax agents check the TCC on behalf of a company?
A: Currently, only authorized individuals (like Directors or Owners) with a “Director” role in MyTax can access the company’s TCC.
Q: Is there any exemption for bidders in Free Trade Zones?
A: No. There are no exemptions, even for bidders located in Free Trade Zones or Free Industrial Zones.
Q: What if I just started my business?
A: Ensure you have a TIN first. Once obtained, you can email LHDN with your registration documents to request your initial TCC.
Full PDF Version: Pelaksanaan Sijil Pematuhan Cukai atau Tax Compliance Certificate (TCC) Ke Atas Perolehan Kerajaan
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