LHDNM - Filing Programme Under Section 82B Through MITRS

On 20 December 2024, Lembaga Hasil Dalam Negeri Malaysia (LHDNM) issued a media release stating that the filing programme for documents specified under section 82B of the Income Tax Act (ITA) 1967 through the Malaysian Income Tax Reporting System (MITRS) has been uploaded to LHDNM’s official portal for taxpayers’ reference and guidance.

The program will take effect from the Year of Assessment (YA) 2025 for companies and limited liability partnerships.

The MITRS application, featuring the document submission module under Section 82B, will be make accessible to taxpayers effective 1 April 2025. Taxpayers may also appoint licensed tax agents under Section 153 of the ITA 1967 for submission purposes via MITRS.

Taxpayers can access MITRS via the MyTax Portal at https://mytax.hasil.gov.my, while tax agents can access MITRS through the TAeF System Version 2.0 on the same portal.

Please click on the following for further details:

• Media release
• Guidance Note