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1. Malaysian Income Tax Reporting System (MITRS) is an online platform to furnish tax information and documents for ascertaining chargeable income and tax payable.
2. 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 the complete list of the specified documents.
3. 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.

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).
4. Submission of information and specified documents under section 82B shall be made within 30 days after the due date for submission of the Return Form for the relevant year of assessment.
5. Taxpayers can access MITRS via the MyTax Portal at 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)
COMPANY, LIMITED LIABILITY PARTNERSHIP, TRUST BODY OR CO-OPERATIVE SOCIETY
1.

C

Company

 

 

 

 

Within 30 days after the due date for submission of the Return Form

 

 

 

 

1 April 2026

Refer to Guidance Notes

 

 

 

 
2.

PT

Limited Liability Partnership

1 May 2026
3.

TC

Unit Trusts / Property Trusts

1 July 2026
4.

CS

Co-operative Societies

1 August 2026
5.

TA

Trust Bodies

1 August 2026
6.

TR

Real Estate Investment Trusts / Property Trust Funds

1 September 2026

No.

Things

Guidance Notes
1. Submission of documents specified under section 82B through MITRS

  1. Submission of documents specified under section 82B

    Starting from the year of assessment 2025, under the provisions of section 82B of the ITA 1967, taxpayers who have furnished a Return Form under section 77 or 77A of the ITA 1967 are required to 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.

  2. Implementation stages

    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).

  3. Submission method

    The specified documents under section 82B must be submitted electronically via the MITRS platform, which will be accessible through the MyTax Portal. Please visit https://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.

  4. Due Date for Submission of the Specified Documents

    Submission of the specified documents through MITRS shall be made within 30 days after the due date for submission of the Return Form.

  5. Document format and size

    The specified documents must be uploaded via MITRS in pdf format, not exceeding 20 Megabytes (MB) for the relevant year of assessment.

  6. Duty to Submit Documents

    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.
2. Documents specified under section 82B

The specified documents under section 82B of the ITA 1967 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 / Unaudited financial statements;
  2. Income tax computation;
  3. Complete schedule of Capital Allowance and Charges of Schedule 3, ITA 1967 claimed (if applicable); and
  4. Complete computation of claimed incentives (if applicable)

The detailed guidance of the specified document are as follows:

i.

Audited financial statements / Unaudited financial statements

Format: pdf file
(* . pdf)

Financial statements that form the basis for tax computations:

  1. Audited Financial Statements as prepared in accordance with any written law for the relevant year of assessment; or

  2. Unaudited financial statements, which refer to financial reports exempted from audit under any written law. For reference, please refer to the Practice Directive (PD 10/2024) issued by the SSM regarding qualifying criteria for audit exemption for certain private companies; or

  3. Settlement Account (referring to Form 75 – 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.

Income Tax Computation

Format: pdf file
(* . pdf)

 Income Tax Computation together with detailed income statement and adjustments to account for the relevant year of assessment.
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 documents shall be submitted in either Malay or English language only. Documents prepared in other languages shall be translated into 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 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.
4. Failure to submit the specified documents

Failure to comply with section 82B of the ITA 1967 is 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.