| 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 (Further information will be provided in due course) | No registration is required |
| GMT Notification in the domestic tax returns | Constituent Entity in-scope of GMT only required to disclose the relevant GMT information in their respective tax returns. | |
| GIR Submission Notification | This notification is incorporated into the TTR. | |
| Deadline for Submission | First Financial Year (transition year) – 18 months after the financial year ending.
Second Financial Year and onwards – 15 months after the financial year ending |
|
Commentary to the GloBE Rules :
Agreed Administrative Guidance (AAG):
Guidance on the GloBE Information Return (GIR):
