HASiL Found RM3.5 Billion in Unreported Income Using e-Invoice Data — What Malaysian Businesses Must Know

On 27 April 2026, HASiL (Lembaga Hasil Dalam Negeri Malaysia) announced that cross-referencing e-Invoice transaction records against filed income tax returns identified taxpayers with unreported income. The results confirm that e-Invoice data is now an active tax enforcement tool — not a future risk.

What the Numbers Show

Following HASiL's nudging exercise, 38,906 taxpayers submitted income tax returns (Borang Nyata Cukai Pendapatan / BNCP) declaring RM3.5 billion in previously unreported income, resulting in RM760.7 million in tax payable. Taxpayers who did not respond voluntarily will face audit and enforcement action under the Income Tax Act 1967.

Separately, a National e-Invoice Compliance Operation conducted from 20 to 24 April 2026 identified 108 Phase 1 and 2 businesses — those with annual turnover above RM25 million — still not issuing e-Invoices. These businesses are now subject to enforcement action.

What This Means for Your Business

• Received a nudge letter? Act before it becomes a formal audit notice. Voluntary disclosure at this stage carries materially lower penalty exposure than a post-audit assessment.
• No letter yet? Check whether your declared income for YA 2024 and YA 2025 is consistent with your e-Invoice submission records. A gap is detectable.
• Phase 1 or 2 business not yet on e-Invoice? Enforcement action is already underway. Rectify immediately.
• Phase 4 business (below RM5 million)? The relaxation period runs until 31 December 2027. Use it to prepare — not to defer.

Key Facts at a Glance

Item	Figure
Unreported income identified	RM3.5 billion
Taxpayers who submitted returns after nudging	38,906
Tax payable declared	RM760.7 million
Phase 1 & 2 businesses under enforcement	108
Phase 4 relaxation deadline	31/12/2027

Source

HASiL Press Statement HASiL/2026/04/27 – 25, dated 27 April 2026. Available at www.hasil.gov.my.

Need Help?

If you have received a nudge letter, are unsure whether your records are consistent, or need to assess your e-Invoice readiness, contact us before the situation escalates.

WhatsApp or call: 011-2366 5233
KS Chia & Associates (AF001828)