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MITRS – What Every Business Needs to Know

  • 3 days ago
  • 2 min read

Updated: 5 hours ago


The Scope of Digital Tax Compliance is Expanding What is MITRS?

MITRS (Malaysian Income Tax Reporting System) is LHDN’s online platform for taxpayers to submit supporting tax documents electronically after filing their income tax return.


Prior to the implementation of MITRS, taxpayers were only required to submit their Form C (or the relevant income tax return) to LHDN. Supporting documents such as the financial statements, income tax computation, capital allowance schedules and tax incentive computations were retained by the taxpayer and submitted only if requested during a tax audit or investigation. With the introduction of MITRS, these supporting documents must now be uploaded electronically to LHDN within 30 days after the tax return filing deadline.


Who Must Comply?

Year of Assessment (YA) 2025

  • Companies

  • Limited Liability Partnerships (LLPs)

 

Extended from YA 2026

  • Unit Trusts / Property Trusts

  • Co-operative Societies

  • Trust Bodies

  • Real Estate Investment Trusts (REITs) / Property Trust Funds

LHDN may extend MITRS to additional taxpayer categories in future phases. When Must Documents Be Submitted?

Within 30 days after the due date for filing your income tax return.

Timely submission is essential to avoid penalties.

 

Documents to Upload

  • Financial Statements

  • Audited Financial Statements; or

  • Unaudited Financial Statements (where audit exemption applies)

  • Income Tax Computation

  • Capital Allowance Schedule

  • Tax Incentive Computation (where applicable)

Why MITRS Matters MITRS enables LHDN to receive tax supporting documents electronically, resulting in:

✔ Faster tax administration

✔ Greater transparency

✔ Reduced paper submissions

✔ Improved tax compliance

Businesses should ensure their tax computations and supporting schedules are complete before filing.


Penalty for Non-Compliance

Failure to submit the required documents may result in:

  • Fine of RM200 to RM20,000

  • Imprisonment of up to 6 months

  • Or both (upon conviction)

 


How StanleyCo Can Help

We can assist you with:
  • Preparing tax computations
  • Reviewing supporting schedules
  • Submitting documents through MITRS on your behalf
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