| Globe Information Return (GIR) | Top-up Tax Return (TTR) | |
|---|---|---|
| Platform for Submission | Hasil International Data Exchange Facility (HiDEF) | MyTax Portal https://mytax.hasil.gov.my/ |
| The platform for the submission of GIR and TTR is currently under development and is expected to be ready in early 2027 | ||
| Format for Submission | Extensible Markup Language (XML) format | e-Filing |
| Registration Process | MyGIR ID registration to access HiDEF
(GIR filers intending to register for MyGIR ID are invited to attend the engagement session on 12 January 2027. Interested GIR filers may register for the session via this LINK by 30/11/2026. Each GIR filer may nominate up to three (3) representatives, including tax agents, to attend the session.) |
No registration is required |
| GMT Notification in the domestic tax returns | A Constituent Entity in-scope of GMT only required to disclose the relevant GMT information in their respective tax returns. | |
| Deadline for GIR and TTR Submission | First Financial Year (transition year) – 18 months after the financial year ends.
Second Financial Year and onwards – 15 months after the financial year ends. |
|
Commentary to the GloBE Rules :
Agreed Administrative Guidance (AAG):
Guidance on the GloBE Information Return (GIR):
