Starting from the 2025 tax year, all companies (Sdn Bhd) and Limited Liability Partnerships (LLPs) are required to upload additional documents via the MITRS system, on top of submitting the usual Form C!
What is MITRS ?
MITRS (Mandatory e-Invoice Tax Reporting System) is a new online platform launched by LHDN to collect and review supporting documents used for tax computation — giving the tax authority a more complete view of your taxable income and tax liability.
Who needs to submit ?
- All C category taxpayers (e.g. Sdn Bhd)
- Limited Liability Partnerships (LLP)
Implementation & Deadline :
- System went live on 1 April 2025
- Applies to tax year 2025 onwards
- Documents must be uploaded within 30 days after tax filing deadline
What documents to upload?
- Financial statements or management accounts
- Income tax computation
- Schedule 3 and capital allowance calculations
- Any tax incentive computations (if applicable)
What happens if you don’t submit ?
- Minimum fine of RM200, up to RM20,000
- Up to 6 months imprisonment
- Or both fine and jail
Bottom Line :
Filing Form C alone isn’t enough anymore — get your MITRS documents in order to stay compliant and avoid costly penalties !
**Last updated on 24.07.2025
(201706002678 & AF 002133)