KUALA LUMPUR, August 13 – In Malaysia, the Tax Compliance Certificate (TCC), colloquially known as Sijil Pematuhan Cukai (SPC), is an official document issued by the Inland Revenue Board (LHDN) that confirms a taxpayer has filed all required income tax returns, settled any outstanding amounts, and is compliant with instalment obligations if applicable.
Since 2023—and made mandatory from February 2024—this certificate is required for businesses such as sole proprietorships, partnerships, companies, cooperatives, and trusts when bidding for government procurement tenders.
The system is administered online via the MyTax portal’s e-TCC platform, where taxpayers can check their compliance status and download the certificate if eligible. Beyond meeting regulatory requirements, holding a current TCC builds credibility with clients, lenders, and partners, while fostering disciplined financial practices and reducing audit risk.
Non-compliant status—triggered by unfiled returns or tax arrears—can jeopardise access to lucrative government contracts. Fortunately, LHDN offers instalment arrangements that, once documented, can restore a taxpayer’s compliant status.
Businesses are encouraged to maintain active TCCs, especially if engaging regularly in public-sector tenders or aiming to demonstrate sound governance practices.
