Section 82B of the ITA 1967 provides that taxpayers who have furnished a Return Form under section 77 or 77A of the ITA 1967 shall provide information and furnish documents determined by KPHDN for ascertaining chargeable income and tax payable via an electronic medium within 30 days after the due date for submission of the Return Form.
Refer to the Guidance Note for a complete list of the specified documents.
Submission of information and specified documents through MITRS will be implemented in stages, beginning with taxpayers under the Company (C) category and Limited Liability Partnership (PT) starting from the year of assessment 2025.
| No. | File Types | Taxpayer Category | Due Date for Submission of Documents through MITRS | Availablity of MITRS for: | |
|---|---|---|---|---|---|
| Taxpayer | Tax Agent (TAeF) | ||||
| 1 | C | Company | Within 30 days after the due date for | 1 April 2025 | |
| 2 | PT | Limited Liability Partnership | |||
*MITRS Document Submission Guide Note: Please refer to the Guide Note on the Pengemukaan Dokumen Yang Ditentukan Di Bawah Seksyen 82b Melalui MITRS
With effect from the year of assessment 2025, under the provisions of section 82B of the ITA 1967, taxpayers who submit the return form under section 77 or 77A of the ITA 1967 are required to provide information and submit documents as determined by the KPHDN for the purpose of determining taxable income and tax payable electronically within 30 days after the deadline for the submission of the return form. provide information and furnish documents determined by KPHDN for ascertaining chargeable income and tax payable via an electronic medium within 30 days after the due date for submission of the Return Form.
Submission of the specified documents through MITRS will be implemented in stages beginning with taxpayers under the Company (C) category and Limited Liability Partnership (PT) starting from the year of assessment 2025.
Starting from the Year of Assessment 2026, the implementation of MITRS shall be extended to taxpayers falling within the categories of Unit Trusts / Property Trusts (TC), Co-operative Societies (CS), Trust Bodies (TA) and Real Estate Investment Trusts / Property Trust Funds (TR).
Dokumen yang ditentukan di bawah seksyen 82B perlu dikemukakan melalui medium elektronik menggunakan platform MITRS yang boleh diakses melalui Portal MyTax mulai 1 April 2025. Sila layari mytax.hasil.gov.my.
MITRS can be accessed using the Director, Director Representative or Tax Agent roles.
Taxpayers must ensure that the Return Form for the relevant year of assessment has been submitted before providing information and furnishing documents through MITRS.
Submission of the specified documents through MITRS shall be made within 30 days after the due date for submission of the Return Form.
The specified documents must be uploaded via MITRS in pdf format tidak melebihi 20 Megabyte (MB) bagi tahun taksiran berkenaan.
The responsibility for the submission of documents lies with the person chargeable to tax under the provisions of sections 66 to 75B of the ITA 1967.
Taxpayers may also appoint a licensed tax agent under section 153 of the ITA 1967 for the purpose of submitting the documents.
The detailed guidance of the specified document are as follows:
| No. | Documents / Format | Description |
|---|---|---|
| i. | Penyata Kewangan Beraudit / Penyata Kewangan Tidak Beraudit Format: pdf file (* . pdf) | Financial statements that form the basis for tax computations:
|
| ii. | Income Tax Computation
Format: pdf file (* . pdf) | Pengiraan Cukai Pendapatan berserta pelarasan terperinci akaun bagi tahun taksiran yang berkenaan. |
| iii. | Complete schedule of Capital Allowances and Charges of Schedule 3, ITA 1967 claimed (if applicable)
Format: pdf file (* . pdf) | A complete scheduled of 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). |
| iv. | 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 82B, refer ONLY TO the submission of the Return Form under section 77 or 77A of the ITA 1967. Therefore, any amendments must be directly related to the scope of reporting that has been previously made in the respective Return Form.
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 120(1)(d) ITA 1967 and shall on conviction, be liable to a fine not less than two hundred ringgit and not more than twenty thousand ringgit or to imprisonment for a term not exceeding six months or both..
