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1. Malaysian Income Tax Reporting System (MITRS) adalah platform atas talian bagi pengemukaan maklumat dan dokumen percukaian bagi maksud penentuan pendapatan yang boleh dikenakan cukai.
2. 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.
3. Providing of information and submission of documents through MITRS will be implemented starting from the year of assessment 2025 (Current Year Basis).
4. Providing of information and submission of documents under Section 22EB shall be made within thirty (30) days after the due date for submission of the Return of Profits for the relevant year of assessment.
5. Taxpayers can access MITRS via MyTax Portal. Please visit https://mytax.hasil.gov.my.
6. Tax agents can access MITRS through the TAeF system. Please visit the MyTax Portal at https://mytax.hasil.gov.my.

No.

File Type

Taxpayer Category

Due Date for Submission of Documents through MITRS

Availablity of MITRS for:

Guide Note
Taxpayer Tax Agent (TAeF)
LABUAN ENTITY
1.

LE

Labuan Entity

Within 30 days from the due date for submission of the Return of Profits

1 September 2025

Refer to Guidance Notes

No.

 Things

Guidance Notes
1. Submission of documents specified under section 22EB through MITRS

  1. Submission of documents specified under section 22EB

    Starting from the year of assessment 2025 (Current Year Basis), under the provisions of section 22EB of the LBATA 1990, taxpayers who have furnished a Return of Profits under section 5 or 10 of the LBATA 1990 are required to 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.

  2. Submission method

    The specified documents under Section 22EB must be submitted electronically via the MITRS platform, which will be accessible through the MyTax Portal starting from 1 September 2025. Please visit https://mytax.hasil.gov.my.

    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.

  3. Due Date for Submission of the Specified Documents

    Submission of the documents shall be made within 30 days from the due date for submission of the Return of Profits.

  4. Document format and size

    The documents must be uploaded to MITRS in PDF format, not exceeding 20 megabytes (MB) for the relevant year of assessment.

  5. Duty to Submit Documents

    The responsibility for the submission of documents lies with the person chargeable to tax under the provisions of Sections 15 to 16 of the LBATA 1990.
2. Documents specified under section 22EB

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:-

  1. Audited financial statements / Settlement Account;
  2. Copy of zakat payment receipt - Section 8A LBATA 1990 (if applicable); and
  3. Complete computation of claimed incentives (if applicable)

The detailed guidance of the specified document are as follows:

i.

Audited financial statements / Settlement Account

Format: pdf file
(* . pdf)

Financial statements that form the basis for tax computations:

  1. Audited Financial Statements including Directors' Report and Detailed Income Statement as prepared in accordance with any written law for the relevant year of assessment; or

  2. Settlement Account (referring to Liquidator’s Account of Receipt & Payments & A Statement of the Position in the Winding Up) for companies in the process of dissolution or winding up
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.
3. Amendments to certain documents that have been submitted

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.
4. Failure to submit the specified documents

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.