The Malaysian Institute of Certified Public Accountants (the Institute) wishes to inform members that the Inland Revenue Board (IRB) issued the updated Guidelines on the Tax Corporate Governance Framework (Guidelines) on December 31, 2025. The updated Guidelines supersede the earlier version issued on March 13, 2025.
The Guidelines aim to guide organisations participating in the Tax Corporate Governance (TCG) programme. They are intended to support the framework issued by the IRB through a more in-depth explanation of the items and processes involved in TCG practices. These Guidelines are to be read together with the Tax Corporate Governance Framework issued by the IRB.
The updated Guidelines can be downloaded from the IRB’s portal at:
https://www.hasil.gov.my/media/durdlpxn/irbm-guidelines-on-tcgf.pdf