LHDN is responsible for the following functions and duties:
1. To act as agent of the Government and to provide services in administering, assessing, collecting and enforcing payment of various types of taxes (income tax, petroleum income tax, real property gains tax, estate duty, stamp duties and such other taxes as may be agreed between the Government and the
Board)
2. To participate in or outside Malaysia in respect of matters relating to taxation.
3. To provide advice to the government on any matters which are related to
taxation, in addition to being required to liaise with the corresponding ministries and statutory bodies.
4. To perform such other functions as are conferred on the Board by any other written law.
5. To act as a collection agent for and on behalf of any body involved in respect to the recovery of loans due for repayment.