{"id":9646,"date":"2026-05-08T10:49:48","date_gmt":"2026-05-08T02:49:48","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=9646"},"modified":"2026-05-13T10:30:16","modified_gmt":"2026-05-13T02:30:16","slug":"common-reporting-standard-crs","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/","title":{"rendered":"Common Reporting Standard (CRS)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9646\" class=\"elementor elementor-9646\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-351fb3b7 e-flex e-con-boxed e-con e-parent\" data-id=\"351fb3b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7786f71a e-con-full e-flex e-con e-child\" data-id=\"7786f71a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34547f8f elementor-widget elementor-widget-template\" data-id=\"34547f8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"2910\" class=\"elementor elementor-2910\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-337058b e-flex e-con-boxed e-con e-parent\" data-id=\"337058b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4c65bda e-con-full e-flex e-con e-child\" data-id=\"4c65bda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bef5be3 elementor-widget elementor-widget-heading\" data-id=\"bef5be3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Antarabangsa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c531a0 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"6c531a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-6c531a0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2914\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/\" class=\"elementor-item\">Cukai Minimum Global (GMT)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9074\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-implementation-in-malaysia\/\" class=\"elementor-sub-item\">GMT Implementation in Malaysia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9086\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-guidelines-faq\/\" class=\"elementor-sub-item\">GMT Guidelines &amp; FAQ<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9151\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/exchange-of-information\/\" class=\"elementor-item\">Exchange of Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9216\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/country-by-country-reporting-cbcr\/\" class=\"elementor-item\">Country-by-Country Reporting (CbCR)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9295\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/\" class=\"elementor-item\">Automatic Exchange of Information (AEOI)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9296\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/\" class=\"elementor-sub-item\">Foreign Account Tax Compliance Act (FATCA)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9630\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/fatca-news\/\" class=\"elementor-sub-item\">FATCA News<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/guidance-notes\/\" class=\"elementor-sub-item\">Guidance Notes<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9674\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/\" class=\"elementor-sub-item\">Common Reporting Standard (CRS)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9971\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/\" class=\"elementor-sub-item\">CRS XML Schema &amp; User Guide<\/a>\n\t\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10883\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-2\/\" class=\"elementor-sub-item\">CRS XML File Sample Version 2<\/a><\/li>\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-3\/\" class=\"elementor-sub-item\">CRS XML File Sample Version 3<\/a><\/li>\n\t\t<\/ul>\n<\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10945\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/information-on-registration-of-malaysian-financial-institution-myfi\/\" class=\"elementor-sub-item\">Information on registration of Malaysian Financial Institution (MYFI)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10959\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-f-a-q\/\" class=\"elementor-sub-item\">CRS F.A.Q<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10999\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-submission\/\" class=\"elementor-sub-item\">CRS Submission<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11020\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hidef\/\" class=\"elementor-item\">HiDEF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11050\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/irbm-public-key\/\" class=\"elementor-item\">IRBM Public Key<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-11115\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/\" class=\"elementor-item\">Perjanjian Pengelakan Pencukaian Dua Kali (PPPDK)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11179\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-menyeluruh\/\" class=\"elementor-sub-item\">PPPDK Menyeluruh<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11410\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/taipei-economic-and-cultural-office-teco\/\" class=\"elementor-sub-item\">Taipei Economic and Cultural Office (TECO)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11418\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-terhad\/\" class=\"elementor-sub-item\">PPPDK Terhad<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11439\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/tax-information-exchange-agreement-tiea\/\" class=\"elementor-sub-item\">Tax Information Exchange Agreement (TIEA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11447\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/kadar-cukai-pegangan\/\" class=\"elementor-sub-item\">Kadar Cukai Pegangan<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11467\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/soalan-lazim-berkaitan-pppdk\/\" class=\"elementor-sub-item\">Soalan Lazim berkaitan PPPDK<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11477\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/hubungi-kami\/\" class=\"elementor-sub-item\">Hubungi Kami<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11495\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/harga-pindahan\/\" class=\"elementor-item\">Harga Pindahan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/tatacara-persetujuan-bersama-map\/\" class=\"elementor-item\">Tatacara Persetujuan Bersama (MAP)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11901\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/instrumen-multilateral-mli\/\" class=\"elementor-item\">Instrumen Multilateral (MLI)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11955\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sijil-taraf-mastautin-e-residence\/\" class=\"elementor-item\">Sijil Taraf Mastautin \/ e-Residence<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11982\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perkiraan-harga-awal-apa\/\" class=\"elementor-item\">Perkiraan Harga Awal (APA)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12010\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/kadar-tukaran-wang-asing\/\" class=\"elementor-item\">Kadar Tukaran Wang Asing<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12019\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/jadual-average-lending-rate-bank-negara-malaysia-seksyen-140b\/\" class=\"elementor-item\">Jadual Average Lending Rate Bank Negara Malaysia Seksyen 140B<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12030\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sekatan-ke-atas-kebolehpotongan-faedah-seksyen-140c-akta-cukai-pendapatan-1967-edisi-bahasa-inggeris-sahaja\/\" class=\"elementor-item\">Sekatan ke atas Kebolehpotongan Faedah [Seksyen 140C, Akta Cukai Pendapatan 1967] \u2013 Edisi Bahasa Inggeris Sahaja<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12052\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hal-ehwal-antarabangsa\/\" class=\"elementor-item\">Hal Ehwal Antarabangsa<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-6c531a0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-2914\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/\" class=\"elementor-item\" tabindex=\"-1\">Cukai Minimum Global (GMT)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9074\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-implementation-in-malaysia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">GMT Implementation in Malaysia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9086\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/global-minimum-tax-gmt\/gmt-guidelines-faq\/\" class=\"elementor-sub-item\" tabindex=\"-1\">GMT Guidelines &amp; FAQ<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9151\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/exchange-of-information\/\" class=\"elementor-item\" tabindex=\"-1\">Exchange of Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9216\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/country-by-country-reporting-cbcr\/\" class=\"elementor-item\" tabindex=\"-1\">Country-by-Country Reporting (CbCR)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9295\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/\" class=\"elementor-item\" tabindex=\"-1\">Automatic Exchange of Information (AEOI)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9296\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Foreign Account Tax Compliance Act (FATCA)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9630\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/fatca-news\/\" class=\"elementor-sub-item\" tabindex=\"-1\">FATCA News<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/foreign-account-tax-compliance-act-fatca\/guidance-notes\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Guidance Notes<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9674\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Common Reporting Standard (CRS)<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-9971\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS XML Schema &amp; User Guide<\/a>\n\t\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10883\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-2\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS XML File Sample Version 2<\/a><\/li>\n\t\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-3\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS XML File Sample Version 3<\/a><\/li>\n\t\t<\/ul>\n<\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10945\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/information-on-registration-of-malaysian-financial-institution-myfi\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Information on registration of Malaysian Financial Institution (MYFI)<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10959\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-f-a-q\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS F.A.Q<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-10999\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-submission\/\" class=\"elementor-sub-item\" tabindex=\"-1\">CRS Submission<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11020\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hidef\/\" class=\"elementor-item\" tabindex=\"-1\">HiDEF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11050\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/irbm-public-key\/\" class=\"elementor-item\" tabindex=\"-1\">IRBM Public Key<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-11115\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/\" class=\"elementor-item\" tabindex=\"-1\">Perjanjian Pengelakan Pencukaian Dua Kali (PPPDK)<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11179\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-menyeluruh\/\" class=\"elementor-sub-item\" tabindex=\"-1\">PPPDK Menyeluruh<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11410\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/taipei-economic-and-cultural-office-teco\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Taipei Economic and Cultural Office (TECO)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11418\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/pppdk-terhad\/\" class=\"elementor-sub-item\" tabindex=\"-1\">PPPDK Terhad<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11439\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/tax-information-exchange-agreement-tiea\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Information Exchange Agreement (TIEA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11447\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/kadar-cukai-pegangan\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Kadar Cukai Pegangan<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11467\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/soalan-lazim-berkaitan-pppdk\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Soalan Lazim berkaitan PPPDK<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11477\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perjanjian-pengelakan-pencukaian-dua-kali-pppdk\/hubungi-kami\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Hubungi Kami<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11495\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/harga-pindahan\/\" class=\"elementor-item\" tabindex=\"-1\">Harga Pindahan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/tatacara-persetujuan-bersama-map\/\" class=\"elementor-item\" tabindex=\"-1\">Tatacara Persetujuan Bersama (MAP)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11901\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/instrumen-multilateral-mli\/\" class=\"elementor-item\" tabindex=\"-1\">Instrumen Multilateral (MLI)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11955\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sijil-taraf-mastautin-e-residence\/\" class=\"elementor-item\" tabindex=\"-1\">Sijil Taraf Mastautin \/ e-Residence<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11982\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/perkiraan-harga-awal-apa\/\" class=\"elementor-item\" tabindex=\"-1\">Perkiraan Harga Awal (APA)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12010\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/kadar-tukaran-wang-asing\/\" class=\"elementor-item\" tabindex=\"-1\">Kadar Tukaran Wang Asing<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12019\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/jadual-average-lending-rate-bank-negara-malaysia-seksyen-140b\/\" class=\"elementor-item\" tabindex=\"-1\">Jadual Average Lending Rate Bank Negara Malaysia Seksyen 140B<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12030\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/sekatan-ke-atas-kebolehpotongan-faedah-seksyen-140c-akta-cukai-pendapatan-1967-edisi-bahasa-inggeris-sahaja\/\" class=\"elementor-item\" tabindex=\"-1\">Sekatan ke atas Kebolehpotongan Faedah [Seksyen 140C, Akta Cukai Pendapatan 1967] \u2013 Edisi Bahasa Inggeris Sahaja<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12052\"><a href=\"https:\/\/www.hasil.gov.my\/en\/antarabangsa\/hal-ehwal-antarabangsa\/\" class=\"elementor-item\" tabindex=\"-1\">Hal Ehwal Antarabangsa<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31b9a6e8 e-con-full e-flex e-con e-child\" data-id=\"31b9a6e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1611cde2 elementor-widget elementor-widget-heading\" data-id=\"1611cde2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common Reporting Standard (CRS) for the Automatic Exchange of Financial Account Information<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b747a58 e-con-full e-flex e-con e-child\" data-id=\"7b747a58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f2f9367 elementor-widget elementor-widget-text-editor\" data-id=\"4f2f9367\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Background<\/strong><\/h5><p align=\"left\">The CRS was developed by the Organisation for Economic Cooperation and Development (OECD) to put a global model of automatic exchange of information into practice for the purpose of tax compliance. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.<\/p><p align=\"left\">Under the CRS, Malaysian Financial Institutions (MYFIs) are required to collect and report to Inland Revenue Board of Malaysia (IRBM), financial account information on non-residents. IRBM will exchange this information with the participating foreign tax authorities of those non-residents.<\/p><p align=\"left\">More than 100 jurisdictions have committed to exchange the CRS information. Malaysia has committed to exchange the CRS information from 2018 and would also be receiving financial account information on Malaysian residents from other countries&#8217; tax authorities. This will help ensure that residents with financial accounts in other countries are complying with their domestic tax laws and act as a deterrent to tax evasion.<\/p><h5><strong>Amendments to the CRS (\u201cAmended CRS\u201d)<\/strong><a><strong><sup style=\"color: red;\"> New!<\/sup><\/strong><\/a><\/h5><p>Following a comprehensive review of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (commonly known as the Common Reporting Standard or CRS), the OECD adopted and published the <strong>Amendments to the CRS<\/strong> in August 2022.<\/p><p>The amendments introduce improvements in three key areas:<\/p><ol><li>Inclusion of Digital Money Products<\/li><li>Enhanced Reporting Requirements<\/li><li>Further Clarifications on Terms and Due Diligence Obligations<\/li><\/ol><p>In line with Malaysia\u2019s commitment to international tax transparency, Malaysia has signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (Addendum to the CRS MCAA) on 26 November 2024.<\/p><p>Malaysia is expected to implement the Amended CRS with the first exchanges scheduled to begin in <strong>2028<\/strong>.<\/p><h5 align=\"left\"><strong>Legislation<\/strong><\/h5><p align=\"left\">CRS obligations are imposed on MYFIs through the operation of the <strong><a href=\"http:\/\/www.federalgazette.agc.gov.my\/outputp\/pua_20161223_Kaedah-Kaedah%20Cukai%20Pendapatan%20(Pertukaran%20Automatik%20Maklumat%20Akaun%20Kewangan)%202016.pdf\" target=\"_blank\" rel=\"noopener\">Income Tax (Automatic Exchange of Financial Account Information) Rules 2016 (CRS Rules),\u00a0<\/a><a href=\"http:\/\/www.federalgazette.agc.gov.my\/outputp\/pua_20171222_P.U.%20(A)%20403%20latest.pdf\" target=\"_blank\" rel=\"noopener\">Income Tax (Automatic Exchange of Financial Account Information) (Amendment) Rules 2017 (CRS (Amendment) Rules 2017)<\/a>\u00a0and\u00a0<a href=\"\/wp-content\/uploads\/LBATA_Automatic_Xchange_of_Financial_Account_Information_Regulations.pdf\" target=\"_blank\" rel=\"noopener\">Labuan Business Activity (Automatic Exchange of Financial Account Information) Regulations 2018 (CRS Regulations). <span>(851.40 KB)<span><\/a><\/strong><\/p><p align=\"left\">The implementation timelines are as follow:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e4b46bd e-con-full e-flex e-con e-child\" data-id=\"6e4b46bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fceaf47 elementor-widget elementor-widget-html\" data-id=\"1fceaf47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>\r\n        Expand All <i class=\"fas fa-chevron-down\"><\/i>\r\n    <\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        \/\/ \u6293\u53d6\u5f53\u524d\u9875\u9762\u6240\u6709\u7684 Nested Accordion Items\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Collapse All <i class=\"fas fa-chevron-up\"><\/i>';\r\n            \/\/ \u7ed9\u6240\u6709 details \u52a0\u4e0a open \u5c5e\u6027\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Expand All <i class=\"fas fa-chevron-down\"><\/i>';\r\n            \/\/ \u79fb\u9664\u6240\u6709 details \u7684 open \u5c5e\u6027\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-670ef8f7 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"670ef8f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1720\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1720\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Implementation Timeline  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1720\" class=\"elementor-element elementor-element-62cbefd2 e-con-full responsive-table e-flex e-con e-child\" data-id=\"62cbefd2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64abc2aa elementor-widget elementor-widget-text-editor\" data-id=\"64abc2aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table border=\"0\" width=\"80%\" cellspacing=\"0\" cellpadding=\"5\"><tbody><tr><td scope=\"col\" align=\"center\" width=\"46%\"><strong>Subject<\/strong><\/td><td scope=\"col\" align=\"center\" width=\"54%\"><strong>Timeline<\/strong><\/td><\/tr><tr><td><p>Pre-existing Accounts cut-off date<\/p><\/td><td align=\"center\">30 June 2017<\/td><\/tr><tr><td><p>New Account<\/p><\/td><td align=\"center\">Opened on or after 1 July 2017<\/td><\/tr><tr><td><p>Determination date whether Pre-existing Individual Account meet the high value threshold (exceeds USD1,000,000)<\/p><\/td><td align=\"center\">30 June 2017, 31 December 2017 and 31 December of subsequent calendar years<\/td><\/tr><tr><td><p>Determination date whether Pre-existing Entity Account meet the threshold for review (exceeds USD250,000)<\/p><\/td><td align=\"center\">30 June 2017, 31 December 2017 and 31 December of subsequent calendar years<\/td><\/tr><tr><td><p>Review of Pre-existing High Value Individual Account must be completed by<\/p><\/td><td align=\"center\">30 June 2018<\/td><\/tr><tr><td><p>Review of Pre-existing Lower Value Individual Account must be completed by<\/p><\/td><td align=\"center\">30 June 2019<\/td><\/tr><tr><td><p>Review of Pre-existing Entity Accounts must be completed by<\/p><\/td><td align=\"center\">30 June 2019<\/td><\/tr><tr><td>Reporting to IRBM<\/td><td align=\"center\"><p>31 July 2018*<br \/>31 July 2019*<\/p><p>30 June 2018 and 30 June of subsequent years<\/p><p>*Reporting for 2018 and 2019 for all accounts extended to 31 July to be in line with the special provision for Pre-existing Individual Accounts reporting requirement<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1721\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1721\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Special provision for Pre-existing Individual Account  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1721\" class=\"elementor-element elementor-element-3de5d486 e-con-full e-flex e-con e-child\" data-id=\"3de5d486\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4274aec4 elementor-widget elementor-widget-text-editor\" data-id=\"4274aec4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Pre-existing Individual Accounts that are high value accounts on 30 June 2017 must be reviewed by 30 June 2018 and if identified as Reportable must be reported to IRBM by 31 July 2018.<\/li><\/ul><ul><li>Pre-existing Individual Account that was low value as at 30 June 2017 but meets the high value threshold as at the determination date of 31 December 2017 must be reviewed by 31 December 2018 and reported by 31 July 2019.<\/li><\/ul><ul><li>Pre-existing Individual Accounts that are low value accounts on 30 June 2017 must be reviewed by 30 June 2019. However, for any Pre-existing Individual Accounts identified as reportable by 31 December 2017, they must be reported by 31 July 2018. Accounts identified reportable from 1 January 2018 to 30 June 2019 should be reported by 31 July 2019.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1722\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1722\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> List of Reportable Jurisdictions  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1722\" class=\"elementor-element elementor-element-344a9a6f e-con-full e-flex e-con e-child\" data-id=\"344a9a6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-740f2ff6 elementor-widget elementor-widget-text-editor\" data-id=\"740f2ff6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p align=\"justify\"><strong>List of Reportable Jurisdictions<\/strong> <strong><sup>New!<\/sup><\/strong><\/p><p align=\"justify\">MYFIs are required to collect financial account information from all non-residents and report to IRBM those information relating to the Reportable Jurisdictions according to the timeline as stated above.<\/p><p align=\"justify\">To ensure that MYFIs are ready to submit the information relating to the reportable jurisdictions within the timeline, MYFIs are advised to prepare the report of all participating jurisdictions and not only the reportable jurisdictions.<\/p><p align=\"justify\">The list of Reportable Jurisdictions for 2026 CRS Exchange as at <strong>15 January 2026<\/strong> has been made final and available <a title=\"LIST OF REPORTABLE JURISDICTIONS 20260115\" href=\"\/wp-content\/uploads\/list-of-reportable-jurisdictions-20260115.pdf\" target=\"_blank\" rel=\"noopener\">here <span>(179.19 KB)<span><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1723\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1723\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> List of Participating Jurisdictions  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1723\" class=\"elementor-element elementor-element-6ba7c706 e-flex e-con-boxed e-con e-child\" data-id=\"6ba7c706\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a272741 elementor-widget elementor-widget-text-editor\" data-id=\"7a272741\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Under the CRS, a professionally managed Investment Entity that is not a Participating Jurisdiction Financial Institution will always be treated as a Passive Non-Financial Entity (Passive NFE). MYFIs must &#8220;look-through&#8221; the entity to identify its controlling persons and report each reportable controlling person.<\/p><p>For the purpose of this &#8220;look-through&#8221; and also for the preparation of CRS reports by MYFIs, Malaysia has updated its <a title=\"LIST OF PARTICIPATING JURISDICTIONS\" href=\"\/wp-content\/uploads\/list-of-participating-jurisdictions.pdf\" target=\"_blank\" rel=\"noopener\">List of Participating Jurisdictions <span>(61.22 KB)<span><\/a> as at 15 January 2026. This list will be updated from time to time where necessary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1724\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1724\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Reporting  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1724\" class=\"elementor-element elementor-element-a97f486 e-flex e-con-boxed e-con e-child\" data-id=\"a97f486\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bea1bb5 elementor-widget elementor-widget-text-editor\" data-id=\"7bea1bb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p align=\"justify\">Reporting of CRS Information will be in the OECD&#8217;s\u00a0<a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/common-reporting-standard\/schema-and-user-guide\/CRS-schema-v1.0.zip\"><strong>CRS Extensible Markup Language (XML) Schema<\/strong><\/a>\u00a0and reported to IRBM through the IRBM&#8217;s IT platform.<\/p><p align=\"justify\">In order to ensure that a message and a record can be identified and corrected, the MessageRefID and DocRefID must be unique in space and time. For the purpose of domestic CRS reporting, these elements has to be structured in the following format:<\/p><ol><li><strong>DocRefID Naming Convention<br \/><\/strong><ul><li>&#8216;MY&#8217;+MyCRSID\u00a0+Date\u00a0+<strong>&#8216;F&#8217;<\/strong>+SEQNO<br \/><br \/><ul><li>MY \u2013 code &#8216;MY&#8217;<\/li><li>MyCRS ID \u2013 will be given upon registration of MYFI with Hasil International Data Exchange Facility (HiDEF)<\/li><li>Date format \u2013 YYYYMMDD<\/li><li><strong>&#8216;F&#8217; for Reporting Financial Institution (RFI)<\/strong><\/li><li>SEQNO \u2013 4 digits character (0001 \u2013 9999)<\/li><li>Example :\u00a0<strong>MY1999999920210101F0001<br \/><br \/><\/strong><\/li><\/ul><\/li><li>&#8216;MY&#8217;+MyCRSID\u00a0+Date\u00a0+<strong>&#8216;A&#8217;<\/strong>+SEQNO<ul><li>MY \u2013 code &#8216;MY&#8217;<\/li><li>MyCRS ID \u2013 will be given upon registration of MYFI with Hasil International Data Exchange Facility (HiDEF)<\/li><li>Date format \u2013 YYYYMMDD<\/li><li><strong>&#8216;A&#8217; for Account Reports<\/strong><\/li><li>SEQNO \u2013 6 digits character (000001 \u2013 999999)<\/li><li>Example :\u00a0<strong>MY1999999920210101A000001<\/strong><strong><br \/><br \/><\/strong><\/li><\/ul><\/li><\/ul><\/li><li><strong>MessageRefID Naming Convention<\/strong><ul><li>MY&#8217;+MyCRSID +Date +SEQNO<br \/><br \/><ul><li>MY \u2013 code &#8216;MY&#8217;<\/li><li>MyCRS ID \u2013 will be given upon registration of MYFI with HiDEF<\/li><li>Date format \u2013 YYYYMMDD<\/li><li>SEQNO \u2013 4 digits character (0001 \u2013 9999)<\/li><li>Example :\u00a0<strong>MY19999999202101010001<\/strong><\/li><\/ul><\/li><\/ul><\/li><\/ol><p>More information on IT platform will be provided towards the end of January 2021.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1725\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1725\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Tax residency   <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1725\" class=\"elementor-element elementor-element-ded1d03 e-flex e-con-boxed e-con e-child\" data-id=\"ded1d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6451536 elementor-widget elementor-widget-text-editor\" data-id=\"6451536\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p align=\"justify\">A &#8220;self-certification&#8221; is a certification by the Account Holder that provides the Account Holder&#8217;s status and any other information that may be reasonably requested by the MYFIs to fulfil its reporting and due diligence obligations, such as whether the Account Holder is resident for tax purposes in a Reportable Jurisdiction. The domestic laws of the various jurisdictions lay down the conditions under which an individual or an entity is to be treated as fiscally &#8220;resident&#8221;. In order to help both account holders and financial institutions to comply with their obligations under the CRS, OECD has provided information on\u00a0<a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-identification-numbers\/#d.en.347759\"><strong>Tax Identification Numbers (TINs)<\/strong><\/a>\u00a0and\u00a0<a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-residency\/#d.en.347760\"><strong>tax residency rules<\/strong><\/a>\u00a0applicable in jurisdictions that are committed to automatically exchanging information.<\/p><p align=\"justify\"><strong><em>Quick link<\/em><\/strong>\u00a0access to information on\u00a0<a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-identification-numbers\/Malaysia-TIN.pdf\"><strong>Malaysian TINs<\/strong><\/a>\u00a0and\u00a0<a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-residency\/Malaysia-Residency.pdf\"><strong>Malaysia tax residency rules<\/strong><\/a>.<\/p><p align=\"justify\"><strong>Further information<\/strong><\/p><ul><li><a href=\"http:\/\/www.oecd.org\/ctp\/exchange-of-tax-information\/standard-for-automatic-exchange-of-financial-account-information-for-tax-matters-9789264216525-en.htm\" target=\"_blank\" rel=\"noopener\">The OECD&#8217;s Standard for Automatic Exchange of Financial Account Information in Tax Matters<\/a><\/li><\/ul><ul><li><a href=\"http:\/\/www.oecd.org\/tax\/exchange-of-tax-information\/standard-for-automatic-exchange-of-financial-account-information-in-tax-matters-second-edition-9789264267992-en.htm\" target=\"_blank\" rel=\"noopener\">The OECD&#8217;s Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition<\/a><\/li><\/ul><ul><li><a href=\"https:\/\/www.oecd.org\/en\/publications\/consolidated-text-of-the-common-reporting-standard-2025_055664b1-en.html\">The OECD&#8217;s Consolidated text of the Common Reporting Standard (2025)<\/a><strong><sup> New!<\/sup><\/strong><\/li><\/ul><ul><li><a href=\"http:\/\/www.oecd.org\/tax\/exchange-of-tax-information\/implementation-handbook-standard-for-automatic-exchange-of-financial-account-information-in-tax-matters.htm\" target=\"_blank\" rel=\"noopener\">The OECD&#8217;s CRS Implementation Handbook<\/a><\/li><\/ul><ul><li><a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/common-reporting-standard\/CRS-related-FAQs.pdf\" target=\"_blank\" rel=\"noopener\">The OECD&#8217;s CRS FAQs<\/a><\/li><\/ul><ul><li><a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/\">The OECD&#8217;s Automatic Exchange Portal<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0aa160 elementor-widget elementor-widget-text-editor\" data-id=\"c0aa160\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<section class=\"content component usn_cmp_text base-bg base-bg-solid  \"><div class=\"component-inner\"><div class=\"info \"><div class=\"text base-text \" data-os-animation=\"fadeIn\" data-os-animation-delay=\"0s\"><h5><strong>Further information<\/strong><\/h5><ul><li><a href=\"http:\/\/www.oecd.org\/ctp\/exchange-of-tax-information\/standard-for-automatic-exchange-of-financial-account-information-for-tax-matters-9789264216525-en.htm\" target=\"_blank\" rel=\"noopener\">The OECD&#8217;s Standard for Automatic Exchange of Financial Account Information in Tax Matters<\/a><\/li><\/ul><ul><li><a href=\"http:\/\/www.oecd.org\/tax\/exchange-of-tax-information\/standard-for-automatic-exchange-of-financial-account-information-in-tax-matters-second-edition-9789264267992-en.htm\" target=\"_blank\" rel=\"noopener\">The OECD&#8217;s Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition<\/a><\/li><\/ul><ul><li><a href=\"https:\/\/www.oecd.org\/en\/publications\/consolidated-text-of-the-common-reporting-standard-2025_055664b1-en.html\">The OECD&#8217;s Consolidated text of the Common Reporting Standard (2025)<\/a><strong><sup> New!<\/sup><\/strong><\/li><\/ul><ul><li><a href=\"http:\/\/www.oecd.org\/tax\/exchange-of-tax-information\/implementation-handbook-standard-for-automatic-exchange-of-financial-account-information-in-tax-matters.htm\" target=\"_blank\" rel=\"noopener\">The OECD&#8217;s CRS Implementation Handbook<\/a><\/li><\/ul><ul><li><a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/common-reporting-standard\/CRS-related-FAQs.pdf\" target=\"_blank\" rel=\"noopener\">The OECD&#8217;s CRS FAQs<\/a><\/li><\/ul><ul><li><a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/\" target=\"_blank\" rel=\"noopener\">The OECD&#8217;s Automatic Exchange Portal<\/a><\/li><\/ul><\/div><\/div><\/div><\/section><section class=\"content component usn_cmp_text base-bg base-bg-solid  \"><div class=\"component-inner\"><div class=\"info \"><div class=\"text base-text \" data-os-animation=\"fadeIn\" data-os-animation-delay=\"0s\"><h5><strong>Contact<\/strong><\/h5><p>If you have any further questions regarding CRS, please send your questions to:<\/p><p><a href=\"mailto:crs@hasil.gov.my\">crs@hasil.gov.my<\/a><\/p><\/div><\/div><\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6fdf62 elementor-widget elementor-widget-html\" data-id=\"f6fdf62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n    .responsive-table {\n  width: 100%;\n  overflow-x: auto; \/* Adds a horizontal scrollbar on mobile *\/\n  -webkit-overflow-scrolling: touch;\n}\n\ntable {\n  width: 100%;\n  border-collapse: collapse;\n}\n<\/style>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8443f6d e-con-full e-grid e-con e-child\" data-id=\"8443f6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-43afb48 e-con-full card-link e-flex e-con e-child\" data-id=\"43afb48\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/wp-content\/uploads\/CRS_Rules_PUA_355_2016.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b14390 individu-title elementor-widget elementor-widget-heading\" data-id=\"4b14390\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS Rules P.U. (A) 355\/2016<\/h2>\t\t\t\t<\/div>\n\t\t\t\t <span>(577.85 KB)<span><\/a>\n\t\t<a class=\"elementor-element elementor-element-48c6ca9 e-con-full card-link e-flex e-con e-child\" data-id=\"48c6ca9\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/wp-content\/uploads\/CRS_Amendment_Rules_2017_PUA_403_2017.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d151a0 individu-title elementor-widget elementor-widget-heading\" data-id=\"7d151a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS (Amendment) Rules 2017 P.U. (A) 403\/2017<\/h2>\t\t\t\t<\/div>\n\t\t\t\t <span>(625.17 KB)<span><\/a>\n\t\t<a class=\"elementor-element elementor-element-07080da e-con-full card-link e-flex e-con e-child\" data-id=\"07080da\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/wp-content\/uploads\/PUA_267_CRS_Rules_Amendment_2020.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-661860e individu-title elementor-widget elementor-widget-heading\" data-id=\"661860e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS (Amendment) Rules 2020 P.U. (A) 267\/2020<\/h2>\t\t\t\t<\/div>\n\t\t\t\t <span>(540.08 KB)<span><\/a>\n\t\t<a class=\"elementor-element elementor-element-22fac53 e-con-full card-link e-flex e-con e-child\" data-id=\"22fac53\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/wp-content\/uploads\/LBATA_Automatic_Xchange_of_Financial_Account_Information_Regulations.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe60ae5 individu-title elementor-widget elementor-widget-heading\" data-id=\"fe60ae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS Regulations P.U. (A) 20\/2018<\/h2>\t\t\t\t<\/div>\n\t\t\t\t <span>(851.40 KB)<span><\/a>\n\t\t<a class=\"elementor-element elementor-element-85cf635 e-con-full card-link e-flex e-con e-child\" data-id=\"85cf635\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/wp-content\/uploads\/PUA_266_Labuan_CRS_Regulations_Amendment_2020.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32d08b2 individu-title elementor-widget elementor-widget-heading\" data-id=\"32d08b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS (Amendment) Regulations 2020 P.U. (A) 266\/2020<\/h2>\t\t\t\t<\/div>\n\t\t\t\t <span>(537.53 KB)<span><\/a>\n\t\t<a class=\"elementor-element elementor-element-ae14583 e-con-full card-link e-flex e-con e-child\" data-id=\"ae14583\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/wp-content\/uploads\/CRS_Guidance_Notes_22092020.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-509def6 individu-title elementor-widget elementor-widget-heading\" data-id=\"509def6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS Guidance Notes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t <span>(529.82 KB)<span><\/a>\n\t\t<a class=\"elementor-element elementor-element-21ced93 e-con-full card-link e-flex e-con e-child\" data-id=\"21ced93\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/information-on-registration-of-malaysian-financial-institution-myfi\/?bt_kump=6&#038;bt_skum=2&#038;bt_posi=1&#038;bt_unit=2&#038;bt_sequ=3\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7406f0e individu-title elementor-widget elementor-widget-heading\" data-id=\"7406f0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS Registration<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-4c76fb0 e-con-full card-link e-flex e-con e-child\" data-id=\"4c76fb0\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/wp-content\/uploads\/HIDEF_CRS_REGISTRATION_AND_LOGIN_USERMANUAL.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e59ffb individu-title elementor-widget elementor-widget-heading\" data-id=\"3e59ffb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS Registration User Manual<\/h2>\t\t\t\t<\/div>\n\t\t\t\t <span>(3.42 MB)<span><\/a>\n\t\t<a class=\"elementor-element elementor-element-19f09a8 e-con-full card-link e-flex e-con e-child\" data-id=\"19f09a8\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3add71 individu-title elementor-widget elementor-widget-heading\" data-id=\"a3add71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS XML Schema &amp; User Guide<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-f831982 e-con-full card-link e-flex e-con e-child\" data-id=\"f831982\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-2\/?bt_kump=6&#038;bt_skum=2&#038;bt_posi=1&#038;bt_unit=2&#038;bt_sequ=5\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0b2514 individu-title elementor-widget elementor-widget-heading\" data-id=\"a0b2514\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS XML File Sample Version 2<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-783e458 e-con-full card-link e-flex e-con e-child\" data-id=\"783e458\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-xml-schema-user-guide\/crs-xml-file-sample-version-3\/?bt_kump=6&#038;bt_skum=2&#038;bt_posi=1&#038;bt_unit=2&#038;bt_sequ=5\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d84ea5 individu-title elementor-widget elementor-widget-heading\" data-id=\"6d84ea5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS XML File Sample Version 3<sup style=\"color:red\">New!<\/sup><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-2436510 e-con-full card-link e-flex e-con e-child\" data-id=\"2436510\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-faq\/?bt_kump=6&#038;bt_skum=2&#038;bt_posi=1&#038;bt_unit=2&#038;bt_sequ=8\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92b5d47 individu-title elementor-widget elementor-widget-heading\" data-id=\"92b5d47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS F.A.Q<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-c4e6bfb e-con-full card-link e-flex e-con e-child\" data-id=\"c4e6bfb\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/antarabangsa\/automatic-exchange-of-information-aeoi\/common-reporting-standard-crs\/crs-submission\/?bt_kump=10&#038;bt_skum=1&#038;bt_posi=1&#038;bt_unit=1&#038;bt_sequ=256\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-498b7a6 individu-title elementor-widget elementor-widget-heading\" data-id=\"498b7a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Important Dates <sup style=\"color:red\">New!<\/sup><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9109958 e-con-full card-link e-flex e-con e-child\" data-id=\"9109958\" data-element_type=\"container\" data-e-type=\"container\" href=\"\/wp-content\/uploads\/malaysia-tin.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-161d823 individu-title elementor-widget elementor-widget-heading\" data-id=\"161d823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Malaysia TIN <sup style=\"color:red\">New!<\/sup><\/h2>\t\t\t\t<\/div>\n\t\t\t\t <span>(639.50 KB)<span><\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Common Reporting Standard (CRS) for the Automatic Exchange of Financial Account Information Background The CRS was developed by the Organisation for Economic Cooperation and Development (OECD) to put a global model of automatic exchange of information into practice for the purpose of tax compliance. It sets out the financial account information to be exchanged, the [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":9260,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-9646","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Common Reporting Standard (CRS) for the Automatic Exchange of Financial Account Information Background The CRS was developed by the Organisation for Economic Cooperation and Development (OECD) to put a global model of automatic exchange of information into practice for the purpose of tax compliance. 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