Malaysian Income Tax Reporting System (MITRS)

With effect from the year of assessment 2025, under the provisions of section 82B of the ITA 1967.

In accordance with the introduction of Section 82B of the Income Tax Act 1967 (ITA 1967), the Inland Revenue Board of Malaysia (IRB) has upgraded the MITRS application on the myTax Portal for the purpose of submitting information and tax documents for the purpose of determining taxable income and tax payable by taxpayers.

The Inland Revenue Board of Malaysia (IRBM) is upgrading the MITRS application as an online platform for the purpose of submitting tax information and documents for the purpose of determining taxable income and tax payable by taxpayers.

Upgraded MITRS intended:

• Facilitate taxpayers to submit financial statements (audited / unaudited), income tax computations, complete schedule of capital allowances and charges of Schedule 3 claimed and complete calculation of incentives claimed in the determination of taxable income and tax payable to IRB online.
• Reduce compliance costs to taxpayers and save time on delivery of prescribed / required documents through digital platforms provided.

MITRS will consist of two (2) document submission modules as follows:

1. Submission of tax information and documents under section 82B ITA 1967) ; and
2. Submission of additional audit documents under section 80 / section 81 ITA 1967

Module 1: Submission of tax information and documents under section 82B ITA 1967

With effect from the year of assessment 2025, under the provisions of section 82B of the ITA 1967, 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:-

1. Audited Financial Statements / Unaudited Financial Statements;
2. Income Tax Computation;
3. Complete schedule of Capital Allowance and Charges of Schedule 3 ACP 1967 claimed; and
4. Complete computation claimed incentives (if applicable)

Documents must be submitted in PDF (Readable) format. Detailed guidance on the submission of documents prescribed under Section 82B can be referred via the Link:Program to file documents under Section 82B through MITRS.

The MITRS module for this category is usable by taxpayers from 1 April 2025.

Module 2: Submission of additional audit documents under Section 80 / section 81 ITA 1967

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:

1. The Excel file (*.xls / *.xlsx)
2. PDF file (*.pdf)
3. The Text file (*.txt / *.csv / *.prn)
4. Image (*.jpg / *.jpeg / *.png)
5. Word (*.doc)

Module for this category is to be usable by taxpayers from 1 April 2025.

Frequently Asked Questions (FAQ) - MITRS