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As part of Malaysia’s ongoing digital transformation in tax administration, the Inland Revenue Board of Malaysia (IRBM) has introduced Section 82B of the Income Tax Act 1967 (ITA 1967).
MITRS is an online platform designed to assist taxpayers in submitting specified information and documents for determining chargeable income and tax payable starting from year of assessment (YA) 2025. MITRS will be accessible through MyTax starting 1 April 2025.
What documents need to be submitted through MITRS?
The documents specified under Section 82B ITA 1967 to be submitted through MITRS for the purpose of determining taxable income and tax payable for the relevant year of assessment are as follows:
The detailed guidance of the specified documents are as follows:
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Audited financial statements / Unaudited financial statements | Audited Financial Statements and Directors Report with Detailed Income Statement as prepared in accordance with any written law for the relevant year of assessment.
Unaudited Financial Statements are those in which audit exemptions are given under any written law. For reference, please refer to the Practice Directive (PD 10/2024) issued by the SSM regarding qualifying criteria for audit exemption for certain private companies. |
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Income Tax Computation | Income Tax Computation together with detailed account adjustments for the relevant year of assessment. |
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The complete schedule of Capital Allowance and Charges of Schedule 3, ITA 1967 | A complete scheduled on computation of Capital Allowance and Charges under Schedule 3 of the ITA 1967 including Balancing Allowance and Balancing Charge shall be submitted for the relevant year of assessment (where claim is made in the relevant year) |
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Computation of incentives claimed (if applicable) | Complete computation on incentives claimed in the tax computation for the relevant year of assessment. |
Who need to submit through MITRS?
Effective from the Year of Assessment (YA) 2025, submission of information and specified documents through MITRS will be implemented in stages starting with taxpayers of the
Company category (C) and Limited Liability Partnership (PT). Other categories of taxpayers such as individuals and partnerships are not yet required to submit documents through MITRS which may be included in future stages.
Submission deadline
MITRS submissions are due within 30 days after the due date for submission of the Return Form.
How to submit documents via MITRS?
Submission of documents can be done online using the MITRS platform which can be accessed via the MyTax Portal using the Director and Tax Agent (TAeF) roles. Taxpayers need to ensure that the Return Form for the relevant assessment year has been submitted first before accessing MITRS.
Penalties for Failure to Submit Documents
Failure to submit the required documents through MITRS, taxpayers will be liable under subsection 120(1)(d):
