MITRS 2025: Section 82B Document Submission Deadline & Penalties

From YA 2025, companies and LLPs must submit supporting tax documents through MITRS within 30 days of their Form C filing deadline — under Section 82B of the Income Tax Act 1967. Two details commonly get mixed up: the penalty provision, and the file size limit. Both matter if you’re preparing a submission.

What MITRS Is

MITRS is LHDN’s online platform for submitting the documents that support your chargeable income computation. It has two separate modules: Module 1 covers routine Section 82B submissions — the subject of this article. Module 2 is a different process entirely, for additional audit documents LHDN requests directly via a CP700 or CP800 letter. Don’t confuse the two.

Who Must Comply

All Companies (C category) and Limited Liability Partnerships (PT category), from YA 2025 onwards. Other taxpayer categories may be added in future phases.

Documents Required

• Audited or Unaudited Financial Statements (unaudited applies only where SSM’s audit exemption directive applies)
• Income Tax Computation, including adjustments to accounting profit
• Complete Capital Allowance and Schedule 3 computation (if applicable)
• Complete computation of tax incentives claimed (if applicable)

Practical Timeline

For a company with financial year ending 31/03/2025: Form C due 31/10/2025, extended to 30/11/2025 with the standard 1-month grace period, MITRS deadline 30/12/2025 — 30 days after the grace-period-extended date.

Penalties for Non-Compliance

Failure to submit within the deadline is an offence under Section 120(1)(d) of the Income Tax Act 1967 — a fine of RM200 to RM20,000, imprisonment up to 6 months, or both.

Who Can Submit

Submission responsibility sits with the taxpayer. Access is via the company Director, a Director Representative, or a licensed Tax Agent through the TAeF system on MyTax.

Source: Lembaga Hasil Dalam Negeri Malaysia, MITRS official guidance (hasil.gov.my); Section 82B/120(1)(d) per Finance Act amendment .