Published implementation timeline
HASiL’s timeline lists 1 August 2024 for taxpayers above RM100 million, 1 January 2025 for those above RM25 million up to RM100 million, 1 July 2025 for those above RM5 million up to RM25 million, and 1 January 2026 for taxpayers up to RM5 million. The page also states that taxpayers below RM1 million are generally exempt.
Exemption conditions need careful review
Do not rely on the headline threshold alone. Ownership, group relationships, previous obligations and other conditions may affect the result. Review the latest guideline and FAQs or obtain professional advice for your specific facts.
Work backwards from go-live
Allow time for system inventory, customer data cleanup, mapping, sandbox testing, staff training and controlled production activation. A deadline-day connection leaves no room to resolve real data problems.
Source and update discipline
Compliance content was reviewed against official HASiL resources available on 2026-08-02. Because guidance changes, verify the latest official timeline, guidelines, FAQs and SDK before relying on a specific rule.