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The Inland Revenue Board of Malaysia (HASiL) has announced the mandatory use of the e-Derma System for all new applications seeking approval under Subsection 44(6) of the Income Tax Act 1967 (ITA 1967), effective from 15 June 2026.
This initiative forms part of HASiL’s ongoing digitalisation efforts to enhance efficiency, transparency, and accessibility in the administration of tax exemption approvals for qualifying institutions and organisations.
Under the new requirement, Institutions and Organisations (IOs) applying for approval under Subsection 44(6) must submit their applications electronically via the e-Derma System, which is accessible through the MyTax Portal.
Accessing the e-Derma System
Applicants may access the e-Derma System through the MyTax Portal: https://mytax.hasil.gov.my
To assist applicants, HASiL has also made available an e-Derma User Manual, which can be found under:
Menu > User Guide > e-Derma User Manual for guidance on how to complete the application.
The manual provides step-by-step guidance on completing and submitting applications through the online platform.
Applications and Submissions Still Required Through the HASiL Portal
While e-Derma is now mandatory for most new Subsection 44(6) applications by Institutions and Organisations, certain submissions must continue to be made through the Customer Feedback Form on the HASiL Portal.
These include:
1. New Applications by Funds and Applications Managed by Tax Representatives
The following categories are not yet covered under the e-Derma platform and must continue to be submitted manually through the HASiL Portal:
For these submissions, applicants are required to provide:
HASiL has indicated that e-Derma functionality for these categories will be introduced in a future phase.
2. Extension of Approval Periods
Applications for the extension of an existing Subsection 44(6) approval period remain subject to submission through the HASiL Portal.
3. Submission of Compliance Documents
The following documents must continue to be submitted via the HASiL Portal:
4. Amendments to Organisation Information
Any updates or amendments relating to an Institution, Organisation or Fund (IOF) must also be submitted through the HASiL Portal.
Further Guidance
Users can access the Inland Revenue Board of Malaysia (HASiL) Portal:
https://www.hasil.gov.my > Services > Institutions / Organisations / Funds > Online Services for guidance on the above.
Conclusion
Effective 15 June 2026, Institutions and Organisations seeking approval under Subsection 44(6) of the ITA 1967 are required to submit all new applications through the e-Derma system via the MyTax Portal. Applicants should refer to the e-Derma User Manual and HASiL’s online guidance to ensure compliance with the updated submission procedures.
For further information or assistance regarding Subsection 44(6) applications and related compliance requirements, please contact our tax advisory team.
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