THE Inland Revenue Board (IRB) has released the official format and a sample of a dividend voucher, now available for public reference on its website at [www.hasil.gov.my](http://www.hasil.gov.my).
In a statement today, the IRB encouraged taxpayers, particularly companies, to refer to and adopt the standardised format to ensure that all dividend-related information is presented in a consistent and transparent manner, in line with current tax regulations.
This initiative follows the announcement in Budget 2025 by Prime Minister Datuk Seri Anwar Ibrahim last October, which introduced a two per cent tax on annual dividend income exceeding RM100,000 for individual shareholders, effective from the Year of Assessment 2025.
The IRB stated that this move forms part of broader efforts to modernise and strengthen Malaysia’s tax system in a way that is inclusive and responsive to present economic realities.
“A company, upon paying, crediting or distributing a dividend derived from Malaysia, \[is required] to furnish individual shareholders with a certificate or dividend voucher stating the gross amount of the dividend and the amount of dividend paid or credited,” the board said.
It further clarified that if dividends are distributed in the form of non-cash assets, companies must state the market value of those assets at the time of distribution on the dividend voucher.
The introduction of a standardised voucher is expected to improve reporting accuracy and ensure compliance as tax authorities move to implement the new dividend taxation framework. - June 24, 2025
