Historical information: This article relates to an expired deadline or repealed system and is retained for reference only. For current official guidance, please refer to the relevant authority.
Last reviewed: September 26, 2026
On 2nd of November 2018, our government has introduced 'Special Program for Voluntary Disclosure' (SPVD) to encourage taxpayers to voluntarily disclose any income that has not been reported to the Inland Revenue Board of Malaysia (IBRM). This program provides an opportunity for taxpayers to come forward and regularize their tax position with reduced penalties.