Section 22EB of the LBATA 1990 provides that taxpayers who have furnished a Return of Profits under section 5 or 10 of the LBATA 1990 shall provide information and furnish documents determined by the DGIR for ascertaining chargeable profit and tax payable or net profit on an electronic medium within 30 days after the due date for submission of the Return of Profits.
Refer to the Guidance Note for a complete list of the specified documents.
Providing of information and submission of documents through MITRS will be implemented starting from the year of assessment 2025 (Current Year Basis).
LE
Labuan Entity
Within 30 days from the due date for submission of the Return of Profits
1 September 2025
*For the Guidelines on Document Submission via MITRS, please refer to the Guidelines on the Submission of Prescribed Documents under Section 82B through MITRS.
MITRS can be accessed using the Director, Director Representative or Tax Agent (TAeF).
Taxpayers must ensure that the Return of Profits for the relevant year of assessment has been submitted before providing information and furnishing documents through MITRS.
The specified documents under section 22EB LBATA 1990 that need to be submitted through MITRS for the purpose of determining taxable income for the relevant year of assessment are as follows:-
The detailed guidance of the specified document are as follows:
| No. | Documents / Format | Description |
|---|---|---|
| i. | Audited Financial Statements / Unaudited Financial Statements Format: pdf file (* . pdf) | Financial statements that form the basis for tax computations:
|
| ii. | Copy of zakat payment receipt - Section 8A LBATA 1990 (if applicable); Format: pdf file (* . pdf) | Zakat payment receipt is evidenced by a receipt issued by the Labuan Islamic religious authority only. |
| iii. | Computation of incentives claimed (if applicable) Format: pdf file (* . pdf) | Complete computation on incentives claimed in the tax computation for the relevant year of assessment. |
The list of specified documents above is subject to amendment or addition as may be determined by the DGIR.
The specified document shall be submitted in either Malay or English language only. Documents prepared in other languages shall be translated to Malay or English language.
Documents that have been submitted may be re-uploaded should there be any amendments to any information in the previously submitted documents. Amendments through Module 22EB refer ONLY TO the submission of the Return of Profits under section 5 or 10 of the LBATA 1990. Therefore, any amendments must be directly related to the scope of reporting that has been previously made in the respective Return of Profits.
Taxpayers are required to re-upload all relevant documents, including documents that are not subject to any amendments. The document submission date will be updated based on the latest upload date.
If documents / amended documents are submitted after the permitted due date, the submission will be considered late and is subject to an offence under paragraph 23(1)(c) LBATA 1990 and shall on conviction, be liable to a fine of not less than twenty thousand ringgit and not more than one million ringgit or to imprisonment for a term not exceeding six months or both.
Failure to comply with section 22EB of the LBATA 1990 is an offence under paragraph 23(1)(c) LBATA 1990 and shall on conviction, be liable to a fine of not less than twenty thousand ringgit and not more than one million ringgit or to imprisonment for a term not exceeding six months or both.
