What counts as proof? Receipts, statements and the 7-year rule

Malaysian tax runs on self-assessment: you file, LHDN trusts — and reserves the right to check. Supporting documents must be kept for seven years from the end of the year the return was filed. Nothing is attached when you file; everything must be producible if asked.

Proof is broader than “a receipt”

A cash-register slip works, but so do official statements: your EPF and insurance annual statements, zakat payment records, SSPN statements, even a boarding pass plus visa for the umrah departure-levy rebate. The test is simple — does the document show who paid, to whom, for what, and when?

The receipts people lose

Thermal receipts fade to blank within months — photograph them the day you get them. Online purchases hide their invoices inside apps and emails — export the PDF. Clinic and pharmacy slips get crumpled in cars and pockets. The pattern behind every lost claim is the same: proof postponed is proof lost.

This is the exact problem the Fiskal app’s vault exists for: snap the receipt once, tag its relief, and it’s stored, organised by year, backed up, and exportable as an audit pack the day LHDN ever asks.

This article is general information, not tax advice for your specific situation. Figures refer to YA 2025 and cite LHDN's official sources; rules can change between years.