HASiL Built a Portal for Reporting Tax Evasion. Here's What It Asks.

01What HASiL's e-Pelarian Cukai complaint page tells you about how you will be investigated

Imagine someone sitting at a laptop tonight, opening HASiL's complaint page.

They are not a tax officer. They might be your former accounts clerk. Your ex-partner. The supplier you stopped paying.

The form asks them one early question : what kind of tax evasion are you reporting?

There are five boxes to choose from. Each one is a window into your business. And each one is worth reading before someone else ticks it for you.

What the portal is

HASiL describes e-Pelarian Cukai as a platform for the public to report individuals or companies committing tax evasion. It is one of three channels. Reports can also be made in person at a HASiL state Intelligence and Profiling Section, or by letter to the Intelligence and Profiling Department in Bandar Baru Bangi.

Crucially, the source of information that leads to an investigation is kept confidential under Section 138 of the Income Tax Act 1967.

You will not know who reported you. You will only know that someone did.

02Box 1: Unreported sales

This category covers sellers who fail to report their sales accurately.

In an SME, this rarely looks dramatic. It looks like cash sales that never reach the system. A "no receipt, cheaper price" offer to walk-in customers. Online orders paid into a personal account.

The people who see this are your cashiers, your delivery staff, and your customers. That is a lot of witnesses.

What protects you: every sale recorded, every receipt issued, and e-Invoices that reconcile to your declared revenue.

03Box 2: Overclaimed or false purchases

This covers purchase claims that are invalid or excessive.

Think inflated supplier invoices, purchases from related parties at above market value, or invoices from companies that never actually delivered anything.

What protects you: purchase records supported by delivery orders, goods received notes, and payment trails that match the supplier's own e-Invoices.

04Box 3: Fake, overclaimed, or personal expenses

This category targets expenses that are untrue or exceed what is allowable.

This is the most common box for family businesses. The family car. The children's school fees. The overseas holiday booked as a "business trip". Salaries paid to relatives who never come to work.

Your staff know which expenses are real. So does anyone who has left.

What protects you: a clear line between the company and your personal life, and documentation showing each expense was incurred wholly and exclusively in producing the business income.

05Box 4: High value assets or property

This covers ownership of assets or property that doesn't match reported income.

This is the lifestyle box. The luxury car, the condominium, the designer handbags on Instagram, set against a modest declared income.

A flashy lifestyle on its own is not proof of evasion. But it is exactly the kind of mismatch that prompts HASiL to look more closely at where the money came from.

What protects you: being able to explain the source of every major asset, whether declared income, inheritance, loans, or gifts, with documents to back it up.

06Box 5: Failure to file returns or non-compliance

The final category covers failing to submit tax returns or comply with tax rules.

This is the simplest box and, for HASiL, the easiest to verify. They already know whether you filed.

What protects you: filing on time, every year, for every entity and every individual who should be filing.

07What happens after the box is ticked

HASiL receives the report. The complainant disappears behind Section 138 confidentiality. HASiL then tests the story against what it already holds, including your returns, your e-Invoice data, and third-party information.

A vague grudge goes nowhere. A specific tip that matches a gap in your numbers becomes a case.

That is the real risk. Not the complaint itself, but whether your records can answer it.

08Do they get paid for this?

It is the first question most business owners ask. The honest answer is: nobody outside HASiL can say for certain.

Back in 2011, Star reported that LHDN would reward and protect the identity of people who supply information and documents on tax evaders. Social media posts in 2026 still repeat that claim.

But HASiL's current reporting page makes no mention of any payment. What it does promise is confidentiality under Section 138 of the Income Tax Act 1967.

HASiL's informant notes also make clear that informants are not told how the case progresses or how it ends.

So there is no published reward scheme, no published rates, and no public application process.

Don't let that reassure you. People who report businesses are rarely motivated by money. They are motivated by grievance: an unpaid bonus, a bitter exit, a broken partnership. A reward may or may not exist. The motive always does.

09A quick self-test

Read the five boxes again and ask yourself one question for each:

If a former employee ticked this box about my business tomorrow, would my records prove them wrong?

If the answer is "not entirely" for any of them, that is where your work starts.

10KTP's View

The e-Pelarian Cukai complaint form is not written for you. But it may be the most useful compliance checklist HASiL has ever published.

Five boxes. Five risk areas. Each one describes something that people close to your business can see, and can report without ever revealing who they are.

Our advice: review your business against all five before someone else does. And if you find a gap in past filings, speak to a licensed tax agent about regularising it before HASiL comes knocking, not after.