The Inland Revenue Board of Malaysia (IRBM) has upgraded the MITRS application on the myTax Portal in line with Section 82B of the Income Tax Act 1967 (ITA 1967). The enhanced MITRS serves as an online platform for taxpayers to submit tax-related information and documents to help determine taxable income and tax payable.
MITRS includes two modules:
1. Submission under Section 82B (for tax information and documents)
With effect from the year of assessment 2025, 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.
The submission of the specified documents is mandatory in stages starting with the taxpayers of the company and limited liability partnership categories starting from the year of assessment 2025.
The documents specified under Section 82B ITA 1967 to be submitted through MITRS for the purpose of determining taxable income and tax payable for the relevant year of assessment are as follows:-
- Audited Financial Statements / Unaudited Financial Statements;
- Income Tax Computation;
- Complete schedule of Capital Allowance and Charges of Schedule 3 ACP 1967 claimed; and
- Complete computation claimed incentives (if applicable)
Documents must be submitted in PDF (Readable) format.
2. Submission of additional audit documents under Section 80 or 81
Submission of additional audit documents requested by IRBM officers based on the letter of application for documents and the letter of application for additional documents issued to audited taxpayers.
Additional audit documents can be submitted by uploading in the following formats:
- The Excel file (*.xls / *.xlsx)
- PDF file (*.pdf)
- The Text file (*.txt / *.csv / *.prn)
- Image (*.jpg / *.jpeg / *.png)
- Word (*.doc)
Who to submit documents?
Chargeable persons are responsible for submitting the specified documents. A licensed tax agent under Section 153 of the ITA may be appointed for the purpose of submitting the specified documents.
Submission Due Date
30 days from the last date of submission of the Return Form.
Penalty for Noncompliance
If documents / amended documents are submitted after the permitted due date, documents / amended document received after the submission due date are subject to offense and penalty under section 120(1) of the ITA 1967.
Failure to comply to section 82B of the ITA 1967 is an offence under paragraph 120(1)(d) and shall on conviction, be liable to a fine not less than RM200 and not more than RM2,000 or to imprisonment for a term not exceeding 6 months or both.