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  • Writer's pictureCCS
    • Aug 30, 2023
    • 3 min read

Notification of Functions of Company Director and Director's Representative in MyTax for Submission


Starting from 1 January 2023, taxpayers with the role of Company Director in MyTax can appoint representatives online.


The appointed representative must possess a Tax Identification Number (TIN) and an Individual Digital Certificate.


The Inland Revenue Board of Malaysia (LHDNM) reserves the right to obtain a letter of appointment for the representative, which should be on the company's letterhead and signed by the company's Board of Directors.


LHDNM has enhanced the functions of the roles of Director and Director's Representative in MyTax as follows:


  1. The appointment of representatives by Directors in MyTax is not limited. However, the respective Directors are responsible for their appointed representatives.

  2. Directors and representatives within the same appointment hierarchy can enter data and access e-Borang within the same assessment year.

  3. Appointed representatives are only allowed to review and input data. The system will not permit these representatives to submit and sign e-Borang forms.

  4. Submission and signature of e-Borang forms can only be made by taxpayers with the role of Company Director in MyTax, in line with the provisions of Section 75(1) of the Income Tax Act 1967 (ACP 1967).

  5. The system will only store the most recent inputted data. Therefore, Directors must ensure the data is accurate before submitting and signing the relevant e-Borang forms.

  6. This function applies to e-C and e-PT for the assessment years 2022 and 2023. It will be extended to all e-Borang forms for the specified assessment years in stages.

Thank you.



关于在 MyTax 公司董事和董事代表在提交 e-Borang 表格方面的功能通知

自2023年1月1日起，担任公司董事角色的纳税人可以在 MyTax 线上委任董事代表（Director's Representative）。


被委任的代表必须拥有纳税识别号（TIN）和个人数字证书。


马来西亚内陆税收局（LHDNM）保留向公司董事索取委任董事代表信函的权利，该信函应在公司信头纸 (Letterhead) 上，并由公司董事会签署。


马来西亚内陆税收局（LHDNM）已增强了MyTax中董事和董事代表角色的功能，具体如下：

  1. 在 MyTax 中由董事委任的董事代表数量不受限制。然而，相关董事应对其所委任的董事代表负责。

  2. 同一委任层级内的董事和董事代表，可以在同一评估年度内输入数据并游览 e-Borang。

  3. 被委任的董事代表仅允许审核和输入数据。系统不会允许这些董事代表提交和签署 e-Borang 表格。

  4. 只有根据1967年所得税法令 (ITA 1967) 第75（1）条的规定，在 MyTax 中担任公司董事角色的纳税人，才能提交和签署 e-Borang 表格。

  5. 系统只会存储最近输入的数据。因此，在提交和签署相关的 e-Borang 表格之前，董事必须确保数据准确。

  6. 此功能适用于2022年和2023年的评估年度 (assessment year) 的 e-C 和 e-PT。将逐步扩展到所指定评估年度的所有类型的 e-Borang 表格。

谢谢。


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