Taxpayer categories

File

Date of Implementation of MITRS

Due date for MITRS submission

Company

C

1 April 2025

Within 30 days from the due date for submission of the Return Form

Limited Liability Partnership

PT

Unit Trusts / Property Trusts

TC

1 July 2026

Co-operative Societies

CS

1 August 2026

Trust Bodies

TA

REITs and Property Trust Funds

TR

1 September 2026

No

Required documents

Description

1.

Audited financial statements / unaudited financial statements

1.       Audited Financial Statements as prepared in accordance with any written law for the YA;

2.       Unaudited Financial Statements, which refer to financial reports exempted from audit under any written law.

3.       Settlement Account for companies in the process of dissolution or winding up; and

4.       Starting from YA2026, for insurance companies or takaful operators, the following documents MUST be submitted together with the Audited financial statements / Unaudited financial statements (whichever is applicable):

a.       Insurance Companies:

-         Insurance Companies Statistical System (ICSS); and

-         Risk Based Capital (RBC)

b.       Takaful Operators:

-         Takaful Operator Statistical System (TOSS); and

-         Risk Based Capital Takaful (RBCT).

2.

Income Tax Computation

Income Tax Computation together with detailed income statement and account adjustments for the relevant year of assessment.

3.

Complete schedule of Capital Allowances and Schedule 3 of the ITA

A complete scheduled on computation of Capital Allowance and Charges under Schedule 3 of the ITA including Balancing Allowance and Balancing Charge shall be submitted for the relevant YA (where claim in made in the relevant year).

4.

Computation of incentives claimed (if applicable)

Complete computation on incentives claimed in the tax computation for the relevant YA.