MITRS Malaysia: What Companies Need to Submit to LHDN

Malaysian companies that fall within the MITRS requirements need to submit specified supporting tax documents to LHDN after filing their relevant Income Tax Return Form. These generally include financial statements, income tax computations, and supporting schedules for capital allowances or tax incentives where applicable.

For businesses already used to filing corporate income tax returns, MITRS adds an extra step. Filing Form C alone may no longer mark the end of the annual tax compliance process. 

Under Section 82B, affected taxpayers must submit specified supporting documents electronically within the required timeframe. Whether you do your own accounting, or rely on external accounting services, it’s vital to keep this in mind.

What Is MITRS?

MITRS stands for Malaysian Income Tax Reporting System. It is an online platform provided by the Inland Revenue Board of Malaysia, or LHDN/HASIL, for taxpayers to furnish information and supporting documents used to determine chargeable income and tax payable.

The requirement comes from Section 82B of the Income Tax Act 1967.

Taxpayers who have submitted a return under Section 77 or Section 77A may also be required to furnish specified information and documents electronically. LHDN states that these documents must generally be submitted within 30 days after the due date for the relevant return form.

In practical terms:

Prepare accounts → Calculate tax → File tax return → Submit supporting documents through MITRS

Who Needs to Submit MITRS?

MITRS has been introduced progressively.

LHDN’s current filing programme states that implementation started with companies and limited liability partnerships from YA 2025. From YA 2026, the requirement was expanded to additional taxpayer categories.

For most Malaysian SMEs operating as a Sdn Bhd, the important point is simple: companies are already within the MITRS rollout.

The responsibility for submission rests with the taxpayer, although a licensed tax agent under Section 153 of the Income Tax Act 1967 may handle it.

Read More: 5 Tax Reliefs Single Malaysians are Probably Missing Out On

What Documents Need to Be Uploaded to MITRS?

LHDN currently specifies four main categories of documents.

Financial Statements: Audited or unaudited financial statements forming the basis of the tax computation.

Income Tax Computation: The company’s tax computation together with the relevant detailed income statement and detailed adjustments to the accounts.

Schedule 3 Documents: Complete calculations of capital allowances and charges claimed under Schedule 3 of the Income Tax Act 1967, where applicable.

Tax Incentive Computations: Complete calculations supporting tax incentives claimed for the relevant YA, where applicable.

Not every company will have documents under all four categories. LHDN may also amend or expand the list of specified documents, so businesses should check the filing programme for the relevant YA.

What Is the MITRS Submission Deadline?

The general MITRS deadline is within 30 days after the due date for submitting the relevant Income Tax Return Form.

It is based on the due date for the return, rather than giving taxpayers 30 days from whichever day they happen to file it.

For companies, the relevant return is generally Form C. Businesses should identify the applicable Form C due date and then determine the MITRS deadline based on LHDN’s filing programme for that YA.

A useful workflow is:

1. Finalise the company’s accounts.
2. Prepare the income tax computation.
3. Submit Form C.
4. Prepare the Section 82B supporting documents.
5. Submit them through MITRS before the deadline.
6. Keep copies of the files and submission records.

The relevant tax return must already have been submitted before documents are uploaded through MITRS.

What Is the Difference Between MITRS and Form C?

Form C and MITRS serve different purposes.

Form C is the company’s corporate income tax return. MITRS is used to provide supporting information and documents behind figures reported through the tax filing process.

A simple way to understand the relationship is that Form C tells LHDN the company’s tax position, while MITRS provides some of the documents showing how that position was calculated.

How Do Companies Submit Documents Through MITRS?

MITRS can be accessed through the MyTax Portal. LHDN states that taxpayers may access MITRS using an authorised role such as Director or Representative Director, while licensed tax agents can use the TAeF system through MyTax.

The basic process is:

Step 1: Complete the Relevant Tax Return

Make sure the company’s Income Tax Return Form for the applicable YA has been submitted.

Step 2: Access MyTax

Log in using the appropriate taxpayer or authorised representative role and access MITRS.

Step 3: Select the Relevant YA

Check that the documents are being submitted against the correct taxpayer and Year of Assessment.

Step 4: Prepare and Upload the Files

Submit the required financial statements, tax computation and applicable supporting calculations.

LHDN’s current guidance requires documents to be uploaded in PDF format, with the uploaded documents not exceeding 20 MB for the relevant YA.

Documents must be prepared in Bahasa Melayu or English. Documents in another language must be translated before submission.

What Financial Statements Are Required for MITRS?

The financial statements submitted through MITRS should be those forming the basis of the company’s income tax computation.

Where audited financial statements are required under applicable written law, those audited financial statements should be submitted.

Where a company qualifies for an audit exemption, the relevant unaudited financial statements may be submitted instead. LHDN refers taxpayers to the applicable SSM audit-exemption requirements.

For a company undergoing liquidation or winding up, the relevant liquidator’s account, including Form 75 where applicable, may instead be required.

The key principle is that the accounts submitted to LHDN should align with the figures used in the tax computation and Form C.

What Tax Computation Is Required for MITRS?

The income tax computation is one of the core documents required under MITRS.

LHDN states that taxpayers should submit the income tax computation together with the detailed income statement and detailed adjustments to the accounts for the relevant YA.

Accounting profit and taxable income are not necessarily the same. Common adjustments may include:

• Non-Deductible Expenses: Certain expenditure recorded in the accounts may not qualify for a tax deduction.
• Capital Expenditure: Capital expenditure is generally not deducted as an ordinary revenue expense. Where it qualifies under the Income Tax Act, capital allowances may instead be available under Schedule 3.
• Tax Incentives: Approved incentives may change how part of the company’s income or qualifying expenditure is treated.
• Other Adjustments: Specific provisions of the Income Tax Act may require accounting figures to be added back, deducted or otherwise adjusted.

The tax computation therefore bridges the company’s accounting results and the chargeable income reported to LHDN.

What Schedule 3 and Capital Allowance Documents Are Required?

Companies claiming capital allowances should pay particular attention to their Schedule 3 documentation.

Schedule 3 of the Income Tax Act 1967 contains Malaysia’s rules relating to capital allowances and certain related charges.

For MITRS, LHDN requires the complete calculation of capital allowances and charges under Schedule 3 where a claim is made for the relevant YA. This includes balancing allowances and balancing charges where applicable.

A capital allowance schedule will commonly track the asset, qualifying expenditure, allowance calculations, brought-forward balances and amounts claimed during the YA.

Keeping an updated fixed asset register and capital allowance schedule throughout the year can make year-end tax work much easier.

What Happens If You Miss the MITRS Deadline?

Missing the MITRS deadline should not be treated as a minor administrative issue.

LHDN states that failure to comply with Section 82B constitutes an offence under paragraph 120(1)(d) of the Income Tax Act 1967. A person convicted may face a fine of not less than RM200 and not more than RM20,000, imprisonment for up to six months, or both.

LHDN allows taxpayers to upload revised documents if information needs to be amended. However, the relevant set of documents must be uploaded again, including documents that were not amended. The recorded submission date is then updated based on the latest upload.

If that revised submission occurs after the deadline, LHDN states that it will be considered late and may be subject to the offence provisions.

A sensible timetable is:

Before Year-End: Keep accounting records, asset registers and supporting documents organised.

After Financial Year-End: Finalise accounts and resolve outstanding accounting items.

During Tax Preparation: Prepare Form C, the tax computation, capital allowance schedules and incentive calculations together.

Before Filing: Reconcile figures across the financial statements, tax computation and return.

After Form C Filing: Complete the MITRS submission within the prescribed period.

Conclusion

MITRS Malaysia represents an important change in how supporting corporate tax information is provided to LHDN.

Companies should think beyond simply submitting Form C, as financial statements, tax computations, Schedule 3 calculations and other applicable supporting documents may also need to be submitted through MITRS within the prescribed timeframe.

Keeping accurate books throughout the year makes MITRS compliance easier when tax season arrives. Accounting.my can support Malaysian businesses with ongoing accounting and bookkeeping support so that financial records and supporting information are better organised for filing.

Disclaimer: This article is for general information only and does not constitute tax advice. Filing requirements may depend on a taxpayer’s circumstances, so businesses should confirm current requirements with HASIL or a licensed tax adviser where necessary.

Sources

• Inland Revenue Board of Malaysia (LHDN/HASIL): Filing Programme for Documents Specified Under Section 82B of the Income Tax Act 1967 Through MITRS, YA 2026.
• Inland Revenue Board of Malaysia (LHDN/HASIL): Malaysian Income Tax Reporting System information and MITRS filing guidance.
• Inland Revenue Board of Malaysia (LHDN/HASIL): Offences, Fines and Penalties under the Income Tax Act 1967.