MITRS Malaysia: Deadline, Documents and Penalty Guide

By Kent Chia, Chartered Accountant (Malaysia), Managing Proprietor, KS Chia & Associates (AF001828)
Last updated: 28/09/2026  |  Reviewed against LHDN’s MITRS filing programme for YA 2026 and MITRS FAQ (26/11/2025)

We wrote a five-part series on MITRS after going through the YA 2025 submissions with our own clients. This page pulls it together: the rules in one place, and where to go for the detail. We update this page whenever LHDN changes the rules or extends MITRS to new taxpayers, so it is the one to bookmark.

Where Should You Start?

What Is MITRS?

MITRS is an application on the MyTax portal. Before YA 2025, companies filed Form C and kept the accounts and tax computation on file until LHDN asked for them. Section 82B, introduced by the Finance (No. 2) Act 2023, changed that. The supporting documents now go to LHDN shortly after the return, as a set.

MITRS has two modules. Module 1 is the routine Section 82B submission covered on this page. Module 2 is for additional documents LHDN asks for during a tax audit, under Sections 80 and 81.

Who Must Submit Through MITRS?

Individuals, sole proprietors (Form B) and partnerships (Form P) are not yet required to use Module 1. LHDN has said other categories will be announced from time to time. We will update this page when that happens.

What Documents Must Be Uploaded?

• Financial statements: audited accounts including the directors’ report and detailed income statement; or unaudited accounts where the company is exempt from audit under SSM Practice Directive 10/2024; or the liquidator’s account (Form 75) for a company being wound up
• Income tax computation, with the detailed income statement and detailed adjustments
• Capital allowance schedule under Schedule 3, including balancing allowances and charges, where claimed
• Incentive computation, where an incentive is claimed in Form C items D1 to D4

All documents must be PDF, in Bahasa Malaysia or English, with a total size of no more than 20MB per taxpayer for each year of assessment. Approval letters for incentives do not need to be uploaded, but must be on file.

When Is the MITRS Deadline?

Within 30 days after the due date for the return form. The due date includes the e-Filing grace period and any extension of time LHDN has approved for Form C. Form C must be submitted before MITRS can be accessed.

* Subject to the grace period in LHDN’s 2027 return form filing programme. If your accounts will not be ready for Form C, see our e-Lanjutan Masa guide.

What Happens If You Miss It or Get It Wrong?

Why Does MITRS Matter More Than Most Companies Realise?

The tax law is the same. Sections 33(1) and 39 still decide what is deductible. What has changed is timing. MITRS does not start a tax audit, but it gives LHDN the information behind a return much earlier, and LHDN can compare it with the e-Invoice data it already holds. Things that used to surface only in a tax audit are now visible at filing stage. The five parts of our series each deal with one side of that:

Part 1: What your financial statements tell LHDN. Form C shows totals such as “other expenditure” and “professional fees”. The detailed income statement and notes break them down, so commission, related party rent and management fees become visible at filing stage.

Part 2: Can you defend the claim? “My friend company claim also” and “never kena before” are not defences. The test before filing is whether a claim can be explained and supported if LHDN reads all the documents together.

Part 3: Five checks before submission. Final accounts against Form C and the computation; fixed asset note against the capital allowance schedule; expenses against add-backs; director and related party balances; and incentive claims against approvals.

Part 4: MITRS and e-Invoice. e-Invoice shows what was sold during the year. MITRS shows how it was accounted for and taxed. The totals rarely match exactly, so keep a reconciliation that explains the difference.

Part 5: MITRS readiness review. Having the documents is not the same as being ready. Five questions and a five-minute test to run before Form C is filed.

Frequently Asked Questions

What is MITRS in Malaysia?

MITRS is the Malaysian Income Tax Reporting System, an application on LHDN’s MyTax portal. From YA 2025, companies and LLPs must use it to upload the documents supporting their tax return under Section 82B of the Income Tax Act 1967.

Is MITRS the same as Form C?

No. Form C is the tax return that declares the company’s income and tax payable. MITRS is where the company uploads the documents behind that return: the financial statements, tax computation and schedules. Form C must be submitted first, and the MITRS documents follow within 30 days after the Form C due date.

What is the MITRS deadline?

Within 30 days after the due date for the return form, including the e-Filing grace period and any approved extension of time. For a company with financial year end 31 December 2025, the MITRS deadline is 30 September 2026.

Who must submit documents through MITRS?

Companies and limited liability partnerships from YA 2025. From YA 2026, unit trusts and property trusts, co-operative societies, trust bodies, and real estate investment trusts and property trust funds are also included. Individuals, sole proprietors and partnerships are not yet required to submit.

What documents are required for MITRS?

The audited financial statements with the directors’ report and detailed income statement, or unaudited accounts if exempt from audit; the income tax computation; the capital allowance schedule where claimed; and the incentive computation where an incentive is claimed.

Can I apply for an extension for MITRS?

No. LHDN does not allow extension applications for MITRS documents. The MITRS deadline only moves if the Form C due date has been extended.

What is the penalty for not submitting MITRS documents?

Failure to submit, or an incomplete submission, is an offence under Section 120(1)(d) of the Income Tax Act 1967, with a fine of RM200 to RM20,000, imprisonment of up to six months, or both.

What is the MITRS file size limit?

Each upload field takes one PDF document, and the total file size must not exceed 20MB per taxpayer for each year of assessment.

Does MITRS change what is tax deductible?

No. Deductibility is still decided by Sections 33(1) and 39 of the Income Tax Act 1967. MITRS changes when LHDN sees the supporting information, not the rules themselves.

Sources: Income Tax Act 1967, Sections 33(1), 39, 77B, 80, 81, 82B and 120(1)(d); Section 82B introduced by the Finance (No. 2) Act 2023; LHDN, Filing Programme for Documents Specified Under Section 82B through MITRS (YA 2025 and YA 2026); LHDN, MITRS FAQ, updated 26/11/2025. This page is general information and is not tax advice for any specific company.