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Institutions/Organizations/Funds Primarily Is Not For Profit

Guidelines Under Subsection 44(6) Of The Income Tax Act 1967

Institutions / Organizations / Funds
No. Guidelines Forms/Appendix
1 Garis Panduan Bagi Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Institutions/Organizations/Funds bertarikh 23 Oktober 2025 (169.12 KB) List Appendix (118.08 KB)
Appendix A-1 (14.50 KB)
Appendix A-2 (12.99 KB)
Appendix A-3 (13.71 KB)
Appendix A-4 (16.13 KB)
Appendix A-4A (152.70 KB)
Appendix A-5 (16.62 KB)
Appendix A-6 (65.26 KB)
Appendix A-7 (57.41 KB)
Appendix B (110.08 KB)
Appendix X (27.95 KB)
Appendix D (34.52 KB)
Appendix E (47.52 KB)
2

Garis Panduan Bagi Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Institutions/Organizations/Funds bertarikh 20 Ogos 2024 (214.54 KB)

*Superseded by amended guidelines dated 23.10.2025
3 Guidelines for Applications for Approval by the Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act 1967 for Tabung Kebajikan dan Pendidikan bertarikh 15 July 2020 (286.11 KB) (481.57 KB)
4 Garis Panduan Bagi Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 bertarikh 30 Januari 2020 (1.03 MB)
5 Garis Panduan Bagi Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 bertarikh 5 September 2019 (Pindaan subperenggan 6.1(iv)) (675.26 KB)
6 Garis Panduan Bagi Permohonan Untuk Kelulusan Di Bawah Seksyen 44(6) Akta Cukai Pendapatan 1967 bertarikh 15 Mei 2019 (709.54 KB)
7 Garis Panduan Bagi Permohonan Untuk Kelulusan Di Bawah Seksyen 44(6) Akta Cukai Pendapatan 1967 bertarikh Januari 2005 (652.41 KB)
No. Guidelines Forms/Appendix
1 Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for Houses of Worship Management Funds dated 5 October 2026 (661.70 KB)
2

Guidelines on Applications for Approval by the Director General of Inland Revenue Under Subsection 44(6) of the Income Tax Act 1967 for Houses of Worship Management Funds dated 16 July 2026 (2.68 MB)

*Superseded by amended guidelines dated 05.10.2026
3

Guidelines for Applications for Approval by the Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act 1967 for Houses of Worship Management Funds dated 15 July 2020 (435.08 KB)

*Superseded by amended guidelines dated 16.07.2026

 (381.72 KB)
4 Guidelines for Applications for Approval by the Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act 1967 for House of Worship Construction Fund dated 8 June 2020 (380.91 KB)
5 Guidelines for Applications for Approval by the Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act 1967 for House of Worship Construction Fund dated 8 June 2020 (351.78 KB) (382.66 KB)
6 Guidelines for Applications for Approval under Subsection 44(6) of the Income Tax Act 1967 for House of Worship Management Funds and Sample Rules for Religious House Management Funds dated 1 July 2013 (183.21 KB)
No. Guidelines Forms/Appendix
1 Garis Panduan Bagi Kelulusan KPHDN Di Bawah Subseksyen 44(6) Acp 1967 - Tabung Sumbangan Wang Awam Sekolah (TSUWAS) Bertarikh 19 Mac 2026 (156.43 KB) (36.43 KB)
2 Garis Panduan Bagi Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Pembelian Sekolah Agama dated 28 Januari 2026 (273.05 KB)
3

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Malaysia Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Pembelian Sekolah Agama dated 28 April 2021 (401.08 KB)

*Superseded by amended guidelines dated 28.01.2026

 (97.42 KB)
4 Guidelines for Applications for Approval by the Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act 1967 for Tabung Pembinaan Sekolah dated 28 April 2021 (365.35 KB) (492.32 KB)
5 Guidelines for Applications for Approval by the Director General of Inland Revenue under Subsection 44(6) of the Income Tax Act 1967 for Tabung Sumbangan Wang Awam Sekolah dated 28 April 2021 (323.43 KB) (64.17 KB)
6

Guidelines for Applications for Approval under Subsection 44(6) of the Income Tax Act 1967 for Tabung Sumbangan Wang Awam Sekolah dated 16 Julai 2012 (166.93 KB)

*Superseded by amended guidelines dated 19.03.2026
No. Guidelines Forms/Appendix
1 Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Kebajikan Hospital Awam, Hospital Swasta Dan Hospital Pengajar Bertarikh 4 September 2026 (413.93 KB) Checklist for Teaching Hospital Welfare Fund (SSM) (52.54 KB)
Checklist for Public Hospital Welfare Fun (45.09 KB)
Checklist for Private Hospital Welfare Fund (SSM) (72.18 KB)
Checklist for Teaching Hospital Welfare Fund (ROS) (107.85 KB)
Sample Regulations for Hospital Welfare Fund (137.96 KB)
2

Garis Panduan Permohonan Untuk Kelulusan Ketua Pengarah Hasil Dalam Negeri Di Bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 Bagi Tabung Kebajikan Hospital Awam, Hospital Swasta Dan Hospital Pengajar Bertarikh 28 Mac 2026 (199.85 KB)

*Superseded by amended guidelines dated 04.09.2026