{"id":12282,"date":"2026-05-11T12:04:29","date_gmt":"2026-05-11T04:04:29","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=12282"},"modified":"2026-06-26T16:06:08","modified_gmt":"2026-06-26T08:06:08","slug":"program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-22eb-acapl-1990-melalui-mitrs","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-22eb-acapl-1990-melalui-mitrs\/","title":{"rendered":"Filing Programme For Documents Specified Under Section 22EB LBATA 1990 Through MITRS"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"12282\" class=\"elementor elementor-12282\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d988060 e-flex e-con-boxed e-con e-parent\" data-id=\"d988060\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3aa4df0 e-con-full e-flex e-con e-child\" data-id=\"3aa4df0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-885a175 elementor-widget elementor-widget-template\" data-id=\"885a175\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"12271\" class=\"elementor elementor-12271\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9871393 e-flex e-con-boxed e-con e-parent\" data-id=\"9871393\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de6f2b4 elementor-widget elementor-widget-heading\" data-id=\"de6f2b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Form<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4336620 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"4336620\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-4336620\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12270\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/kriteria-bncp-tidak-lengkap-yang-tidak-boleh-diterima\/\" class=\"elementor-item\">Criteria on Incomplete ITRF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12373\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/format-baucar-dividen\/\" class=\"elementor-item\">Format of Dividend Voucher<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12371\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata\/\" class=\"elementor-item\">Return Form (RF) Filing Programme<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12370\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-penyata-keuntungan-oleh-suatu-entiti-labuan-bagi-tahun-taksiran-2025-di-bawah-sistem-taksir-sendiri\/\" class=\"elementor-item\">Filing Programme For Return Of Profits By A Labuan Entity For The Year Of Assessment 2025 Under The Self Assessment System<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-12367\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/\" class=\"elementor-item\">Filing Programme For Documents Specified Under Section 82B ITA 1967 Through MITRS<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12368\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2026\/\" class=\"elementor-sub-item\">Assessment Year 2026<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12369\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2025\/\" class=\"elementor-sub-item\">Year of Assessment 2025<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12376\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-22eb-acapl-1990-melalui-mitrs\/\" class=\"elementor-item\">Filing Programme For Documents Specified Under Section 22EB LBATA 1990 Through MITRS<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12366\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckm\/\" class=\"elementor-item\">Capital Gains Tax Return Form (CGTRF) Filing Programme<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12365\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckht\/\" class=\"elementor-item\">Real Property Gains Tax Return Form (RPGTRF) Filing Programme<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-4336620\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12270\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/kriteria-bncp-tidak-lengkap-yang-tidak-boleh-diterima\/\" class=\"elementor-item\" tabindex=\"-1\">Criteria on Incomplete ITRF<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12373\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/format-baucar-dividen\/\" class=\"elementor-item\" tabindex=\"-1\">Format of Dividend Voucher<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12371\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata\/\" class=\"elementor-item\" tabindex=\"-1\">Return Form (RF) Filing Programme<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12370\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-penyata-keuntungan-oleh-suatu-entiti-labuan-bagi-tahun-taksiran-2025-di-bawah-sistem-taksir-sendiri\/\" class=\"elementor-item\" tabindex=\"-1\">Filing Programme For Return Of Profits By A Labuan Entity For The Year Of Assessment 2025 Under The Self Assessment System<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-12367\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/\" class=\"elementor-item\" tabindex=\"-1\">Filing Programme For Documents Specified Under Section 82B ITA 1967 Through MITRS<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12368\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2026\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Assessment Year 2026<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12369\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2025\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Year of Assessment 2025<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12376\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-22eb-acapl-1990-melalui-mitrs\/\" class=\"elementor-item\" tabindex=\"-1\">Filing Programme For Documents Specified Under Section 22EB LBATA 1990 Through MITRS<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12366\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckm\/\" class=\"elementor-item\" tabindex=\"-1\">Capital Gains Tax Return Form (CGTRF) Filing Programme<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12365\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Real Property Gains Tax Return Form (RPGTRF) Filing Programme<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cb712d0 e-con-full e-flex e-con e-child\" data-id=\"cb712d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b534a0 elementor-widget elementor-widget-heading\" data-id=\"5b534a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Filing Programme For Documents Specified Under Section 22EB LBATA 1990 Through MITRS<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba23fe2 e-con-full e-flex e-con e-child\" data-id=\"ba23fe2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05fe782 elementor-widget elementor-widget-html\" data-id=\"05fe782\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2c4255 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"b2c4255\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1870\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1870\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Filing Programme for Documents Specified Under Section 22EB LBATA 1990 Through MITRS <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1870\" class=\"elementor-element elementor-element-3ecad72 e-con-full e-flex e-con e-child\" data-id=\"3ecad72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa0770c elementor-widget elementor-widget-text-editor\" data-id=\"aa0770c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Malaysian Income Tax Reporting System (MITRS) adalah platform atas talian bagi pengemukaan maklumat dan dokumen percukaian bagi maksud penentuan pendapatan yang boleh dikenakan cukai.<\/li><li><p>Seksyen 22EB ACAPL 1990 memperuntukkan bahawa pembayar cukai yang mengemukakan Penyata Keuntungan mengikut seksyen 5 atau 10 ACAPL 1990 dikehendaki memberi maklumat dan mengemukakan dokumen sebagaimana yang ditentukan oleh KPHDN bagi maksud menentukan keuntungan yang boleh dikenakan cukai dan cukai yang kena dibayar atau keuntungan bersihnya secara elektronik dalam tempoh 30 hari selepas tarikh akhir pengemukaan Penyata Keuntungan.<\/p><p>Senarai dokumen yang ditentukan adalah seperti di Nota Panduan.<\/p><\/li><li><p>Pemberian maklumat dan pengemukaan dokumen melalui MITRS akan dilaksanakan berkuat kuasa tahun taksiran 2025 (Asas Tahun Semasa).<\/p><\/li><li>Pemberian maklumat atau pengemukaan dokumen melalui MITRS hendaklah dilakukan dalam tempoh tiga puluh (30) hari selepas tarikh akhir untuk pengemukaan Penyata Keuntungan bagi tahun taksiran yang berkenaan.<\/li><li>Pembayar cukai boleh mengakses MITRS di Portal MyTax. Sila layari <a href=\"https:\/\/mytax.hasil.gov.my\" target=\"_blank\" rel=\"noopener\">mytax.hasil.gov.my<\/a>.<\/li><li>Ejen cukai boleh mengakses MITRS melalui Sistem TAeF System. Sila layari Portal MyTax di <a href=\"https:\/\/mytax.hasil.gov.my\" target=\"_blank\" rel=\"noopener\">mytax.hasil.gov.my<\/a>.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1871\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1871\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Labuan Entity <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1871\" class=\"elementor-element elementor-element-8ddbb4c e-con-full e-flex e-con e-child\" data-id=\"8ddbb4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1871\" class=\"elementor-element elementor-element-23fe047 e-flex e-con-boxed e-con e-child\" data-id=\"23fe047\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1871\" class=\"elementor-element elementor-element-5499b97 e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"5499b97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd038b9 content-title elementor-widget elementor-widget-heading\" data-id=\"bd038b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">File Types<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2057a19 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"2057a19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>LE<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1871\" class=\"elementor-element elementor-element-71fe8e3 e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"71fe8e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bf05d1 content-title elementor-widget elementor-widget-heading\" data-id=\"2bf05d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kategori Pembayar Cukai<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0075665 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"0075665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Labuan Entity<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1871\" class=\"elementor-element elementor-element-b537cc4 e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"b537cc4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-efe4ac7 content-title elementor-widget elementor-widget-heading\" data-id=\"efe4ac7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tarikh Akhir Pengemukaan Dokumen melalui MITRS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec4a549 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"ec4a549\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>30 hari dari tarikh akhir pengemukaan Penyata Keuntungan<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1871\" class=\"elementor-element elementor-element-e39e13f e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"e39e13f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9932e4c content-title elementor-widget elementor-widget-heading\" data-id=\"9932e4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Penyediaan Sistem\nMITRS untuk Pembayar Cukai &amp; Ejen Cukai (TAeF)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-405d626 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"405d626\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1 September 2025<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9c007b elementor-widget elementor-widget-text-editor\" data-id=\"c9c007b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>*Nota Panduan Pengemukaan Dokumen melalui MITRS sila rujuk <strong>Nota Panduan Pengemukaan Dokumen Yang Ditentukan Di Bawah Seksyen 82b Melalui Mitrs.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1872\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1872\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Document Submission Guide Notes Under Section 82B Through MITRS <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1872\" class=\"elementor-element elementor-element-646f2e2 e-con-full e-flex e-con e-child\" data-id=\"646f2e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dce003a elementor-widget elementor-widget-text-editor\" data-id=\"dce003a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"1\"><li>Pengemukaan dokumen yang ditentukan di bawah seksyen 22EB melalui MITRS<br \/><ol type=\"i\"><li>Pengemukaan dokumen yang ditentukan di bawah seksyen 22EB<p>Bermula tahun taksiran 2025 (Asas Tahun Semasa), di bawah peruntukan seksyen 22EB ACAPL 1990, pembayar cukai yang mengemukakan Penyata Keuntungan di bawah seksyen 5 atau 10 ACAPL 1990 dikehendaki memberi maklumat dan mengemukakan dokumen sebagaimana yang ditentukan oleh KPHDN bagi maksud menentukan keuntungan yang boleh dikenakan cukai dan cukai yang kena dibayar atau keuntungan bersihnya secara elektronik dalam tempoh 30 hari selepas tarikh akhir pengemukaan Penyata Keuntungan.<\/p><\/li><li>Kaedah pengemukaan<p>Dokumen yang ditentukan di bawah seksyen 22EB perlu dikemukakan melalui medium elektronik menggunakan platform MITRS yang boleh diakses melalui Portal MyTax mulai 1 September 2025. Sila layari <a href=\"https:\/\/mytax.hasil.gov.my\" target=\"_blank\" rel=\"noopener\">mytax.hasil.gov.my<\/a>.<\/p><p>MITRS boleh diakses menggunakan peranan Pengarah, Wakil Pengarah atau Ejen Cukai (TAeF).<\/p><p>Pembayar cukai perlu memastikan Penyata Keuntungan bagi tahun taksiran yang berkenaan telah dikemukakan sebelum memberi maklumat atau mengemukakan dokumen melalui MITRS.<\/p><\/li><li>Tarikh akhir pengemukaan dokumen yang ditentukan<p>Pengemukaan dokumen hendaklah dibuat dalam tempoh 30 hari dari tarikh akhir pengemukaan Penyata Keuntungan.<\/p><\/li><li>Format dan saiz dokumen yang ditentukan<p>Dokumen hendaklah dimuat naik ke dalam MITRS menggunakan format pdf tidak melebihi 20 Megabyte (MB) bagi tahun taksiran berkenaan.<\/p><\/li><li>Tanggungjawab Pengemukaan Dokumen<p>Tanggungjawab pengemukaan dokumen adalah terletak kepada orang yang layak kena cukai menurut peruntukan seksyen 15 dan 16 ACAPL 1990.<\/p><\/li><\/ol><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-150d0e8 elementor-widget elementor-widget-text-editor\" data-id=\"150d0e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"2\"><li>Dokumen yang ditentukan di bawah seksyen 22EB ACAPL 1990Dokumen yang ditentukan di bawah seksyen 22EB ACAPL 1990 yang perlu dikemukakan melalui MITRS bagi maksud menentukan keuntungan yang boleh dikenakan cukai dan cukai yang kena dibayar atau keuntungan bersihnya untuk tahun taksiran yang berkenaan adalah seperti berikut:-<br \/><ol type=\"i\"><li>Penyata Kewangan Beraudit \/ Akaun Penyelesai;<\/li><li>Salinan Resit Pembayaran Zakat -seksyen 8A ACAPL 1990 (jika berkaitan); dan<\/li><li>Pengiraan lengkap insentif yang dituntut (jika berkaitan)<br \/><br \/><\/li><\/ol><p>Panduan terperinci dokumen yang ditentukan adalah seperti berikut:<\/p><div class=\"table-wrapper\"><table class=\"custom-table no-zebra\"><thead><tr><th>No.<\/th><th>Dokumen \/ Format<\/th><th>Description<\/th><\/tr><\/thead><tbody><tr><td>i.<\/td><td>Penyata Kewangan Beraudit \/ Akaun Penyelesai Format: pdf file (* . pdf)<\/td><td><p>Penyata kewangan yang menjadi asas dalam pengiraan cukai:<\/p><ol><li>Penyata Kewangan Beraudit <strong>termasuk Laporan Pengarah dan Penyata Pendapatan Terperinci<\/strong> seperti yang disediakan mengikut mana-mana undang-undang bertulis bagi tahun taksiran yang berkenaan; atau<\/li><li>Akaun Penyelesai (merujuk Liquidator\u2019s Account of Receipt &amp; Payments &amp; A Statement of the Position in the Winding Up) bagi syarikat dalam proses pembubaran atau penggulungan.<\/li><\/ol><\/td><\/tr><tr><td>ii.<\/td><td>Salinan Resit Pembayaran Zakat &#8211; seksyen 8A ACAPL 1990 (jika berkaitan) Format: pdf file (* . pdf)<\/td><td>Resit Pembayaran Zakat dibuktikan dengan suatu resit yang dikeluarkan oleh pihak berkuasa agama Islam Labuan sahaja.<\/td><\/tr><tr><td>iii.<\/td><td>\u00a0Pengiraan lengkap insentif yang dituntut (jika berkaitan) Format: pdf file (* . pdf)<\/td><td>Pengiraan lengkap insentif seperti yang dituntut dalam pengiraan cukai bagi tahun taksiran yang berkenaan.<\/td><\/tr><\/tbody><\/table><\/div><p>Senarai dokumen yang ditentukan di atas adalah tertakluk kepada pindaan\/penambahan berdasarkan ketetapan oleh KPHDN.<\/p><p>Dokumen yang ditentukan hendaklah dikemukakan dalam Bahasa Melayu atau Bahasa Inggeris sahaja. Dokumen yang disediakan dalam selain bahasa tersebut perlu diterjemahkan dalam Bahasa Melayu atau Bahasa Inggeris.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fa89a6 elementor-widget elementor-widget-text-editor\" data-id=\"6fa89a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"3\"><li>Pindaan ke atas dokumen tertentu yang telah dikemukakan<br \/><br \/><p>Dokumen yang telah dikemukakan melalui MITRS boleh dimuat naik semula pada bila-bila masa sekiranya terdapat pindaan ke atas mana-mana maklumat di dalam dokumen yang telah dikemukakan sebelum ini. Pindaan melalui Modul 22EB ini adalah merujuk KEPADA pengemukaan Penyata Keuntungan di bawah seksyen 5 atau 10 ACAPL 1990 SAHAJA. Oleh yang demikian apa-apa pindaan perlulah dikaitkan secara langsung dengan skop pelaporan yang telah dibuat dalam Penyata Keuntungan (asal) berkenaan.<\/p><p>Pembayar cukai <strong>dikehendaki memuatnaik semula kesemua dokumen<\/strong> yang berkenaan termasuk dokumen yang tidak terlibat pindaan. <strong>Tarikh pengemukaan dokumen akan dikemaskini berdasarkan tarikh muat naik yang terkini<\/strong>.<\/p><p><strong>Sekiranya dokumen \/ pindaan dokumen dikemukakan selepas tarikh akhir yang ditetapkan, pengemukaan dianggap lewat dan tertakluk kepada kesalahan dan boleh dikenakan denda di bawah perenggan 120(1)(d) ACP 1967 iaitu tidak kurang dari dua ratus ringgit dan tidak lebih dari dua puluh ribu ringgit atau penjara tidak melebihi enam bulan atau kedua-duanya sekali.<\/strong><\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89d3219 elementor-widget elementor-widget-text-editor\" data-id=\"89d3219\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"4\"><li>Kegagalan mengemukakan dokumen yang ditentukan<p>Kegagalan mematuhi seksyen 22EB ACAPL 1990 merupakan suatu kesalahan dan boleh dikenakan denda di bawah perenggan 23(1)(c) ACAPL 1990 iaitu <strong>tidak kurang dari dua puluh ribu ringgit dan tidak lebih dari satu juta ringgit atau penjara tidak melebihi enam bulan atau kedua-duanya sekali.<\/strong><\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Program Memfail Dokumen yang Ditentukan di Bawah Seksyen 22EB ACAPL 1990 Melalui MITRS Buka Semua Program Memfail Dokumen Yang Ditentukan Di Bawah Seksyen 22eb Acapl 1990 Melalui MITRS Malaysian Income Tax Reporting System (MITRS) adalah platform atas talian bagi pengemukaan maklumat dan dokumen percukaian bagi maksud penentuan pendapatan yang boleh dikenakan cukai. Seksyen 22EB ACAPL [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":12253,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-12282","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Program Memfail Dokumen yang Ditentukan di Bawah Seksyen 22EB ACAPL 1990 Melalui MITRS Buka Semua Program Memfail Dokumen Yang Ditentukan Di Bawah Seksyen 22eb Acapl 1990 Melalui MITRS Malaysian Income Tax Reporting System (MITRS) adalah platform atas talian bagi pengemukaan maklumat dan dokumen percukaian bagi maksud penentuan pendapatan yang boleh dikenakan cukai. 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