Ministry of Finance (Malaysia)
The Ministry of Finance, abbreviated MOF, is a ministry of the Government of Malaysia that is charged with the responsibility for government expenditure and revenue raising. The ministry's role is to develop economic policy and prepare the Malaysian federal budget. The Ministry of Finance also oversees financial legislation and regulation. Each year in October, the Minister of Finance presents the Malaysian federal budget to the Parliament.
The Minister of Finance administers his functions through the Ministry of Finance and a range of other government agencies.
Its headquarters is in Ministry of Finance Complex, Putrajaya.
Duties and importance
The Minister of Finance is the minister in charge of government revenue and expenditure. The Minister oversees economic policy: fiscal policy is within the Minister's direct responsibility, while monetary policy is implemented by the politically independent Central Bank of Malaysia, the head of which is appointed by the Yang di-Pertuan Agong. The Minister of Finance also oversees financial legislation and regulation. Each year in October, the Minister of Finance presents the Malaysian federal budget to the Parliament.The Minister of Finance is a very senior government post; historically, many Ministers of Finance have previously, concurrently or subsequently served as Prime Minister or Deputy Prime Minister. Service as Minister of Finance is seen as an important qualification for serving as Prime Minister: to date, five Ministers of Finance have gone on to be Prime Minister.
Organisation
Ministry
- Minister of Finance
- * Deputy Minister
- ** Secretary-General of Treasury
- *** Under the Authority of Secretary-General of Treasury
- **** Special Commissioners of Income Tax
- **** Legal Division
- **** Customs Appeal Tribunal
- ****Corporate Strategy and Communication Division
- **** Treasury Internal Audit Unit
- **** Integrity Unit
- **** GST Appeal Tribunal
- *** Deputy Secretary-General of Treasury
- ****National Budget Office
- **** International Division
- **** Fiscal and Economics Division
- **** Tax Division
- **** Registrar Office of Credit Reporting Agencies
- *** Deputy Secretary-General of Treasury
- **** Remuneration Policy and Management Division
- **** Government Procurement Division
- **** Sabah Federal Treasury
- **** Sarawak Federal Treasury
- **** Information Technology Division
- *** Deputy Secretary-General of Treasury
- **** Public Asset Management Division
- **** Government Investment Companies Division
- **** Statutory Body Strategic Management Division
- **** Strategic Investment Division
Federal departments
- Federal Treasury, or Perbendaharaan Malaysia.
- Royal Malaysian Customs Department, or Jabatan Kastam Diraja Malaysia.
- Accountant General’s Department of Malaysia, or Jabatan Akauntan Negara Malaysia.
- Valuation and Property Services Department, or Jabatan Penilaian dan Perkhidmatan Harta.
Federal agencies
- Inland Revenue Board of Malaysia, or Lembaga Hasil Dalam Negeri.
- Langkawi Development Authority, or Lembaga Pembangunan Langkawi.
- Malaysian Totalisator Board, or Lembaga Totalisator Malaysia.
- Public Sector Home Financing Board, or Lembaga Pembiayaan Perumahan Sektor Awam.
- Labuan International Business and Financial Centre, or Pusat Perniagaan dan Kewangan Antarabangsa Labuan.
- Securities Commission Malaysia, or Suruhanjaya Sekuriti Malaysia.
- Employees Provident Fund, or Kumpulan Wang Simpanan Pekerja.
- Retirement Fund, or Kumpulan Wang Persaraan .
- Bursa Malaysia Berhad.
- National Savings Bank, or Bank Simpanan Nasional.
- Central Bank of Malaysia, or Bank Negara Malaysia.
- Tun Razak Foundation, or Yayasan Tun Razak.
- Perbadanan Insurans Deposit Malaysia.
Key legislation
- Income Tax Act 1967
- Financial Procedure Act 1957
- Sales Tax Act 1972
- Gaming Tax Act 1972
- Accountants Act 1967
- Bank Simpanan Nasional Act 1974
- Service Tax Act 1975
- Islamic Development Bank Act 1975
- Real Property Gains Tax Act 1976
- Excise Act 1976
- Tun Razak Foundation Act 1976
- Treasury Bills Act 1946
- Betting and Sweepstake Duties Act 1948
- Customs Act 1967
- Treasury Deposit Receipts Act 1952
- Valuers, Appraisers and Estate Agents Act 1981
- Lotteries Act 1952
- Goods Vehicle Levy Act 1983
- Promotion of Investments Act 1986
- Finance Act 1986
- Unclaimed Moneys Act 1965
- Minister of Finance Act 1957
- Stamp Act 1949
- Pool Betting Act 1967
- External Loans Act 1963
- Development Funds Act 1966
- Lembaga Pembangunan Langkawi Act 1990
- Free Zones Act 1990
- Labuan Companies Act 1990
- Labuan Business Activity Tax Act 1990
- Employees Provident Fund Act 1991
- Securities Industry Act 1991
- Bretton Woods Agreements Act 1957
- Securities Commission Act 1993
- Inland Revenue Board of Malaysia Act 1995
- Petroleum Act 1967
- Labuan Offshore Financial Services Authority Act 1996
- Labuan Offshore Trusts Act 1996
- Financial Reporting Act 1997
- Pengurusan Danaharta Nasional Berhad Act 1998
- Windfall Profit Levy Act 1998
- Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001
- Development Financial Institutions Act 2002
- Islamic Financial Services Board Act 2002
- Demutualisation Act 2003
- Retirement Fund Act 2007
- Capital Markets and Services Act 2007
- Central Bank of Malaysia Act 2009
- Labuan Financial Services and Securities Act 2010
- Labuan Islamic Financial Services and Securities Act 2010
- Labuan Foundations Act 2010
- Labuan Limited Partnerships and Limited Liability Partnerships Act 2010
- Malaysia Deposit Insurance Corporation Act 2011
- Money Services Business Act 2011
- Financial Services Act 2013
- Islamic Financial Services Act 2013
- Goods and Services Tax Act 2014
- Netting of Financial Agreements Act 2015
- Public Sector Home Financing Board Act 2015
Client's Charter
- To prepare Annual Estimated Expenditure to be tabled in the Parliament by the specified date.
- To prepare Handbook of Federal Government Revenue Budget to be tabled in the Parliament on Budget Day.
- To prepare Annual Economic Report to be tabled with the Budget Speech in the Parliament and Quarterly periodic Economic Report.
- To ensure the performance achievement of Operational and Liabilities and Development Expenditure in average will exceed 85% of the approved annual allocation under Treasury’s control.
- To ensure the registration of the common areas supply and service contractor for new application and areas-add be approved within seven working days whilst application for profile update within three working days.
- To approve a complete first housing loan application of the government servant within three working days and to issue the progress payment within twenty-one working days from the date of the claim approved.
- To manage the disbursement of Federal Government to the State Governments, companies, half statutory bodies and other agencies within fourteen days from the date of receipt.
- To issue the establishment warrant within the specified period from the date of receipt of a complete PSD certificate as followed :
- # Establishment warrant which involves 50 or fewer items changed is issued within five working days; and
- # Establishment warrant which involves more than 50 items changed is issued within ten working days.
- To ensure all public complaints be given initial feedback within 1 working day from the date of receipt.
Legal Framework
- currency, legal tender and coinage;
- national savings and savings banks;
- borrowing on the security of the Federal Consolidated Fund;
- loans to or borrowing by the States, public authorities and private enterprise;
- public debt of the Federation;
- financial and accounting procedure, including procedure for the collection, custody and payment of the public moneys of the Federation and of the States, and the purchase, custody and disposal of public property other than land of the Federation and of the States;
- audit and accounts of the Federation and the States and other public authorities;
- taxes; rates in the federal capital;
- fees in respect of any of the matters in the Federal List or dealt with by federal law;
- banking; money-lending; pawnbrokers; control of credit;
- bills of exchange, cheques, promissory notes and other similar instruments;
- foreign exchange; and
- capital issues; stock and commodity exchanges.