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Malaysian Income Tax Reporting System (MITRS): Scope Expanded

Letter from IRBM dated 28 September 2020

The Inland Revenue Board of Malaysia (IRBM) has introduced an online platform for electronically submitting tax returns called the Malaysian Income Tax Reporting System (MITRS), as stated in a letter dated 28 September 2020 to professional bodies.

The MITRS platform is developed based on the XBRL (eXtensible Business Reporting Language) format, an international standard for preparing and sharing business reports that use XML format to organise and manage electronic business information exchange.

The MITRS application has been opened for taxpayers' use from 1 September 2020.

Implementation of MITRS will be phased in starting with companies that are under tax audit or investigation.

These companies will be given the option and encouraged to submit their tax returns electronically through MITRS.

Further information on the implementation can be referred to the LHDNM official portal > ezHASIL > MITRS.

Letter from IRBM dated 16 January 2023

In a recent development, the Inland Revenue Board of Malaysia has expanded the implementation of the Malaysian Income Tax Reporting System (MITRS) to categories other than companies. This includes:

  • cooperative societies,

  • individuals with business income,

  • partnerships, and

  • associations.

The implementation was effective from 9 January 2023, according to the letter dated 16 January 2023 sent by IRBM to professional bodies.

The letter also contained information on a list of financial statements and audit supporting documents that can be uploaded into the MITRS, access to the MITRS by individuals and tax agents, and links for further information, enquiries and issues on the implementation of the MITRS and for technical ICT MITRS issues.

The MITRS facilitates the electronic submission of documents to IRBM, thus avoiding computation errors and delays in submitting documents.

It also saves costs and provides management of documents. Therefore, IRBM encourages taxpayers to use MITRS to send documents to IRBM.

This expansion of the MITRS implementation is expected to benefit taxpayers by providing a more streamlined and efficient process for tax reporting.

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