MITRS Malaysia: What Companies Need to Know About the New Tax Document Submission Requirement

Malaysia's corporate tax compliance requirements have taken another step towards digitalisation with the introduction of the Malaysian Income Tax Reporting System (MITRS).

Beginning from Year of Assessment (YA) 2025, companies and Limited Liability Partnerships (LLPs) are required to submit specified tax and financial documents electronically to the Inland Revenue Board of Malaysia (HASiL) through MITRS.

Previously, many of these documents were prepared and retained by taxpayers or their tax agents and generally only provided to HASiL when requested. Under the new requirement, submission of the specified documents is now part of the annual tax compliance process.

For business owners and directors, this means that filing the company's Form C is no longer necessarily the final step in completing the company's annual income tax compliance.

What is MITRS?

MITRS stands for Malaysian Income Tax Reporting System.

It is an online platform introduced by HASiL for taxpayers to submit information and documents required for determining their chargeable income and tax payable.

The requirement arises under Section 82B of the Income Tax Act 1967, which requires taxpayers filing a tax return under Section 77 or 77A to electronically submit information and documents specified by the Director General of Inland Revenue.

MITRS can be accessed through the MyTax Portal, while licensed tax agents may make the submission on behalf of their clients.

Who Needs to Submit MITRS?

The implementation of MITRS is being introduced progressively.

From YA 2025, the requirement applies to:

• Companies (Form C); and

• Limited Liability Partnerships (Form PT).

From YA 2026, the requirement has been expanded to include certain other categories of taxpayers, including co-operative societies, trust bodies, unit trusts/property trusts and Real Estate Investment Trusts/property trust funds.

Accordingly, companies should no longer regard MITRS as an optional administrative exercise. It forms part of the tax compliance requirements under the Income Tax Act 1967.

What Documents Need to Be Submitted?

For companies and LLPs, the specified documents generally include:

1. Audited or Unaudited Financial Statements

For a company subject to statutory audit, this generally includes its audited financial statements, Directors' Report and detailed income statement.

Where the company qualifies for audit exemption, the relevant unaudited financial statements are submitted instead.

2. Income Tax Computation

The company's income tax computation together with the detailed adjustments to the accounts must be submitted.

3. Capital Allowance Schedule

Where capital allowances or charges under Schedule 3 of the Income Tax Act 1967 are claimed, the complete capital allowance computation must also be submitted.

This includes, where applicable, balancing allowances and balancing charges.

4. Tax Incentive Computation

Where a company claims a tax incentive, the complete computation supporting the incentive claim must also be submitted.

This may be particularly relevant to companies claiming incentives such as Investment Tax Allowance (ITA) or Reinvestment Allowance (RA).

When Is the MITRS Submission Due?

This is an important deadline for companies to note.

The MITRS submission must generally be made within 30 days after the statutory deadline for submission of the relevant income tax return.

For example, if a company's deadline for filing its Form C is 31 August 2026, its MITRS submission would generally be due 30 days thereafter, subject to any applicable HASiL filing programme or additional time allowed.

Where HASiL provides an applicable additional filing period or extension for the tax return, this is taken into account in determining the MITRS deadline.

However, companies should be aware that there is no separate application for an extension of time specifically for the MITRS submission.

The relevant income tax return must also have been submitted before the taxpayer can proceed with the MITRS submission.

Why Is MITRS Important for Companies?

MITRS represents more than simply an additional upload requirement.

Historically, detailed tax computations, capital allowance schedules and supporting financial information would generally be retained by taxpayers and their tax agents and provided to HASiL when requested.

With MITRS, substantially more information supporting the company's tax return is being submitted to HASiL as part of the annual compliance process.

Companies should therefore ensure that there is consistency between their:

Audited financial statements → Detailed accounts → Tax computation → Capital allowance schedules → Tax incentives → Form C

Differences between these documents should be properly understood and supported.

This makes the accuracy and completeness of the company's underlying accounting records increasingly important.

What Happens If MITRS Is Submitted Late?

Failure to comply with the requirements of Section 82B is an offence.

According to HASiL's current guidance, failure to submit the specified documents, or submitting them after the prescribed deadline, may be subject to penalties under paragraph 120(1)(d) of the Income Tax Act 1967.

The offence may result in a fine of:

RM200 to RM20,000, or imprisonment for a period not exceeding six months, or both.

Businesses should therefore incorporate the MITRS deadline into their annual tax compliance calendar rather than treating the submission as an optional follow-up to Form C filing.

Can a MITRS Submission Be Amended?

Yes.

HASiL allows documents previously submitted through MITRS to be uploaded again where amendments are required.

However, where an amendment is made, taxpayers are required to re-upload all relevant documents, including documents that have not changed.

Importantly, the submission date will be updated based on the latest upload.

Companies should therefore exercise care when making amendments after the original submission, particularly where the MITRS filing deadline has already passed.

What Should Companies Do Now?

Companies should review their annual tax compliance process to ensure that MITRS is incorporated into their year-end timetable.

In particular, businesses should:

• ensure their financial statements and detailed accounts are finalised on time;

• prepare and review the income tax computation and supporting schedules;

• ensure capital allowance and tax incentive claims are properly supported;

• reconcile the information reported in the tax computation with the financial statements and Form C;

• confirm who will be responsible for the MITRS submission; and

• monitor the MITRS deadline separately from the Form C deadline.

Companies using a tax agent should also confirm whether MITRS submission is included within their existing tax compliance engagement, as it represents an additional compliance process following submission of the income tax return.

How We Can Help

At Loi Tax Consultancy Services Sdn. Bhd., we can assist companies with their annual corporate income tax compliance requirements, including the preparation of tax computations and submission of the required documents through MITRS.

With MITRS now forming part of Malaysia's tax compliance framework, businesses should ensure that their financial statements, tax computations and supporting schedules are complete, consistent and ready for submission within the required timeframe.

If you require assistance with your company's MITRS submission or corporate income tax compliance, please contact our team for further information.

This article is intended for general information only and does not constitute tax advice. Taxpayers should obtain professional advice based on their specific circumstances.

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