Company Registration Number vs Tax Identification Number (TIN)

By Axecta Management Services, Kuala Lumpur · Last verified: 29 October 2026

Two numbers, two agencies, two jobs

Malaysian businesses carry at least two identifiers that are easy to confuse.

• The SSM registration number is assigned by the Companies Commission of Malaysia when the entity is registered. For a company, section 15 of the Companies Act 2016.pdf) has the Registrar assign “a registration number to the company as its company registration number”. Since 11 October 2019, it is a 12-character number, per SSM’s announcement.
• The Tax Identification Number (TIN) is assigned by the Inland Revenue Board of Malaysia (LHDN, also written IRBM or HASiL) and identifies a taxpayer in the tax system.

Everyday confusion arises because the e-invoice form uses both and calls the SSM number a “BRN” (business registration number).

How a TIN is structured

LHDN’s document on Tax Identification Numbers (updated March 2023) says a TIN is a TIN code plus a set of numbers. Non-individual codes it lists include C for companies, CS for co-operative societies, D for partnerships, E for employers, F for associations, PT for limited liability partnerships and LE for Labuan entities. Individuals use IG. LHDN’s note on the change says that from 2 January 2023 a zero was added at the end of existing non-individual TINs (for example C2088005001 became C20880050010) and individual prefixes SG and OG were converted to IG, with the numeric characters otherwise unchanged.

The MyInvois SDK FAQ adds two practical points for e-invoice systems. First, “Non-Individual TIN always ends with zero ‘0’”, so a company TIN missing the final zero should have it added. Second, if a TIN has a leading zero after the prefix, remove it for validation: C01234567890 is entered as C1234567890.

How a company gets a TIN

LHDN’s page on tax file registration for companies says that since 1 January 2024 a TIN application for a company must be made online through e-Daftar on the MyTax Portal. It also says a TIN is automatically assigned to a newly incorporated company, local or foreign, that registered online with SSM through the MyCoID portal. A company registered another way still needs to apply through e-Daftar.

For a Sdn Bhd or Bhd applying through e-Daftar, LHDN lists the notice of registration (section 15 of the Companies Act), the Certificate of Incorporation (section 17) or a change-of-name notice (section 28), and the latest company profile, all issued by SSM. For a foreign company, it lists the notice of registration of a foreign company (section 562) or equivalent. The same page tells new companies to submit the CP204 estimate within three months of starting business and Forms C and R within seven months of the accounts closing date. Our guide to CP204 estimated tax explains the first of these.

Finding or confirming your TIN

LHDN’s e-Invoice Guideline (Version 4.8, published 30 August 2026) says there are two main routes: use the MyTax Portal to check the TIN or, if it cannot be retrieved that way, use e-Daftar to initiate registration and obtain the TIN. The SDK FAQ lists three channels for validating a TIN: the MyTax Portal, the Validate Taxpayer’s TIN function before submitting an e-invoice, or the HASiL Contact Centre on 03-8911 1000.

What the e-invoice needs from each party

LHDN’s e-Invoice Guideline lists the fields. For both supplier and buyer it asks for:

1. The TIN, assigned by LHDN.
2. The registration or identification number: for businesses, the BRN; for Malaysian individuals, MyKad or MyTentera number; for non-Malaysian individuals, passport, MyPR or MyKAS number.

The guideline defines the BRN as the official registration number issued by the relevant government body, and says that SSM-registered taxpayers are required to input only the new BRN, 12 characters. Where a taxpayer has no BRN, LHDN may assign another identification number as it deems appropriate.

So the reply to “which goes on the e-invoice” is both, in their own fields. For more on what e-invoicing involves, see our e-invoicing guide for SMEs.

When the buyer’s TIN is not available

LHDN’s e-Invoice Specific Guideline (Version 4.9, published 7 September 2026) contains a list of “general TINs” for situations where a normal TIN is not available. Two that appear in the text we read:

The guideline contains further general TINs for other cases. Use its Appendix 1 for the full list and check the current version before relying on any entry, as LHDN revises the guidelines frequently.

What this means for different entities

Sdn Bhd: the TIN starts with C. Expect it to have been created automatically if the company was incorporated online through MyCoID. Keep the TIN, the 12-digit SSM number and the legal name together in the company file.

Sole proprietor: you register the business with SSM under the Registration of Businesses Act 1956, which gives the business a registration number, but for tax you are an individual taxpayer with an IG-prefixed TIN. The SDK FAQ says sole proprietors can validate an IG TIN together with their BRN and must have the “Business Owner” role assigned in their MyTax profile. Our guide to sole proprietor tax and Form B covers the filing side.

Partnership and LLP: partnerships use a D-prefix TIN and LLPs a PT-prefix TIN according to LHDN’s list. Each also has its SSM number in the BRN field.

Foreign-owned company: its Malaysian company has its own SSM number and its own C-prefix TIN. The foreign parent has neither unless it is registered here. When the Malaysian company receives services from the parent, the foreign party’s details may require the general TIN rules. See the table above and get advice.

A realistic scenario (illustrative)

An engineering Sdn Bhd is preparing its customer master data ahead of e-invoicing. Its finance clerk exports 200 customers and finds that for most, the “tax number” column contains the SSM number, because someone treated the two as interchangeable. She splits the column into TIN and registration number, asks customers to confirm both, validates the TINs through the MyTax route, and corrects the 12-digit numbers against SSM company profiles. For customers who are individuals buying small items, she records the buyer details per LHDN’s rules for individuals and, where applicable, the general public entry for consolidated e-invoices. The numbers, counts and customers here are invented; the clean-up sequence is the useful part.

Common mistakes

• Putting the SSM number in the TIN field, or the reverse. The two fields exist for a reason.
• Dropping or adding the trailing zero. A non-individual TIN ends in 0 per the SDK FAQ.
• Keeping leading zeros after the prefix when validating.
• Using the old SSM number in the BRN field. LHDN tells SSM-registered taxpayers to enter only the new one. See new vs old company registration number.
• Assuming one number can be derived from the other.
• Not validating customer TINs before submission. See common e-invoice mistakes for SMEs.
• Using a general TIN where a real TIN is available. The general TINs are for the specific situations in the guideline.

How Axecta helps

Axecta’s tax team and company secretarial team work together on this: we confirm the SSM details from the register, confirm TINs through LHDN’s channels, and build customer and supplier master data that your accounting or e-invoicing software can use. If you are preparing for e-invoicing, see prepare accounting records for e-invoice.

Next steps

1. Write down your company’s legal name, 12-digit SSM number and TIN in one place.
2. Check them against an SSM company profile and the MyTax Portal.
3. Split your customer and supplier data into separate TIN and registration number columns.
4. Validate counterparties’ TINs before issuing e-invoices.
5. Review the current LHDN e-invoice guidelines for general TIN use and any changes.

Frequently asked questions