LHDNM - Implementation of the Malaysian Income Tax Reporting System (MITRS)
On 16 January 2023, Lembaga Hasil Dalam Negeri (LHDNM) issued a letter stating that it has expanded the implementation of MITRS to categories other than companies, namely cooperatives (CS), individuals with business income (IG), partnerships (D) and societies (F) with effect from 9 January 2023.
MITRS has been improvised by providing the function of uploading financial statements and audit support documents as follows:
| No | File Category | File Format | File Size |
|---|---|---|---|
| 1. | Audited Accounts | 15 Megabytes (MB) for each assessment year |
|
| 2. | Income Tax Calculations | ||
| 3. | Capital Allowance | ||
| 4. | Accounting Data | ||
| 5. | Others |
Note: if the size of the documents exceeds 15 MB, the document can be uploaded through Hasil Onedrive by contacting the relevant audit officer of LHDNM.
Please click here to view the Letter.