What is the Malaysian Income Tax Reporting System (MITRS): A Complete Guide for 2025

Malaysian Income Tax Reporting system (MITRS) is an online platform, introduced by Inland Revenue Board of Malaysia (LHDN) to improve tax compliance and modernize the submission process of tax related documents.

This platform aligns with Section 82B of Income Tax Act 1967 (ITA 1967) to ensure efficiency and transparency of taxpayers, particularly companies and Limited Liability Partnership (LLP).

This guide provides the details on MITRS: Its implementation and implications to the taxpayers.

What is the Malaysian Income Tax Reporting System (MITRS)?

MITRS is the online platform which enables taxpayers to submit tax information and related documents for the purpose of determining the chargeable income and tax that should be paid by taxpayers.

MITRS consist of 2 main modules which are:

1. Section 82B of ITA1967 – Documents to be submitted within 30 days after the submission of Company Income Tax Return Form (CITRF).
2. Section 80/81 of ITA1967 - To submit additional documents as requested by LHDN for tax audit purposes (CP700/CP800).

When is the implementation of MITRS?

Effective from the year of assessment (YA) 2025, section 82B of ITA1967 stated that, a taxpayer who submitted a CITRF under Section 77 or 77A of ITA1967 must provide the required documents for the purpose of determining the chargeable income tax and tax payable within 30 days after the due date of submission CITRF of the relevant year of assessment.

The due date of submission CITRF taken into account of the following;-

1. Allowable grace period of submission CITRF; and
2. Extension of time (EOT) approved by LHDN.

The implementation of MITRS will be carried out in phase with the pioneer phase given to:

• Companies
• Limited Liability Partnership (LLP)

MITRS modules for these categories will be accessible online on 1 April 2025.

Taxpayers can access MITRS via MyTax Portal: https://mytax.hasil.gov.my.

Meanwhile, tax agents can access MITRS via TAeF system by visiting MyTax Portal at https://mytax.hasil.gov.my.

A.Specified Documents under section 82B of ITA 1967.

The following documents for the purpose of calculating chargeable income and taxable amount are required to be submitted by taxpayers through MITRS:

1.   Audited/Unaudited Financial Statements;

• Audited financial statements according to the Act;
• In the case of unaudited financial statements, the qualification of unaudited statements is as per stated in PD 10/2024 by Companies Commission of Malaysia (CCM).
• In the case of Companies that are in process of liquidation, the Company has to present the Liquidators Account (Form 75).

2.   Income tax computation;

3.   Complete schedule of Capital Allowance and Charges of Schedule 3 of ITA1967 claimed; and

4.   Complete computation claimed incentives (if applicable).

Format: All documents should be readable in PDF with a total file size of not more than 20MB and must be in Malay or English.

MITRS Submission Flow

The submission process under MITRS entails the following.

1.       Submission of Company Income Tax Return Form (CITRF)

• Due 7 months following the end of the relevant year of assessment.
• Additional 1 month of grace period

2.       Furnish the documents as required by Section 82B through MITRS.

Amendment of Submitted Documents

MITRS gives taxpayers the opportunity to make adjustments on documents that have been furnished under Section 82B:

•  Amendments during the filing period → are permitted by the system, and no penalty will be imposed.
• Amendments subsequent to the end of submission period date→ should give reasons and can be compounded or prosecuted under Section 120(1)(d) of ITA1967.

Reminder: The taxpayers shall reupload the whole documents after amendment and not only upload the amended page.

Deadline and Extension of Time.

• MITRS submission gets due within 30 days after the deadline of submission CITRF.
• The due date is inclusive of the grace period and the extension of time (EOT) approved by LHDN in regard to the submission of CITRF.
•  No further extension will be granted to furnish MITRS documents.

B. Additional Audit Documents under Section 80/81 of ITA 1967

MITRS also covers for additional audit documents requested by LHDN through official notices (CP700/CP800) for the purpose of tax audit.

These documents can only be submitted if a formal audit request letter is issued by LHDN. Failure to submit, is an offence under Section 120(1) of ITA1967.
We at HL Khoo Group can help you prepare the documents needed for submission

The Impact of MITRS on Businesses.

Due to the implementation of the Malaysian Income Tax Reporting System, companies and LLPs are required to:

• Make the financial statements and tax calculations in advance.
• Make sure that papers are converted to fine PDFs within 20MB.
• Get directors, tax agents, and finance teams to be familiar with the portal of MITRS.
• Timely action on any audit document request by Section 80/81 of ITA1967.

The compliance risks will be minimized through an early preparation and make the adoption of the system much easier as soon as it is in operation.

For further details, resources, and support, visit the MyTax Portal or refer to https://www.hasil.gov.my/en/quick-links/services/mitrs/

Frequently Asked Questions (FAQ) – MITRS Document Submission