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Malaysian Income Tax Reporting System (MITRS) digital Compliance & latest LHDN Reporting Standards

14 Jan, 2027, Concorde Hotel Kuala Lumpur

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Dr Wendy Tee has over twenty years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a Doctor of Business Administration (UUM), Master of Business Administration (UM), Master of Information Technology (UM), Certified Financial Planner (CFP), Certified Business coach (UM), Registered Financial Planner (RFP), HRD CORP Accredited Trainer (HRD Corporation) and Certified Advance Human Resource Practitioner (MIHRM). She has undergone intensive academic training in various human development and knowledge improvement.

 

Dr. Wendy is actively interested in management training and lectures. Her most recent responsibilities include lecturing on Executive Master Business Administration (EMBA) at Universiti Teknologi (SPACE) and Financial and Investment Degree programs at Tunku Abdul Rahman University of Management & Technology. She has managed training programs at local institutions, in-house training, and public seminars.

 

Dr Wendy is a licenced financial planner currently registered with Malaysian Financial Planning Council (MFPC). Her responsibility involves the corporate training, financial training, management and human resource consultancy, management and financial advisory. Work with individuals to meet short and long-term financial goals, advise clients to have a good command of investments and security planning, estate planning, tax planning, employee benefits planning and insurance planning.

 

Dr Wendy completed and passed her GST and SST exams organized by Chartered Tax Institute of Malaysia (CTIM) with the cooperation and support from the Royal Malaysian Customs Department (RMC). She has trained more than 80 SME companies in Malaysia to get prepared for the post implementation of GST and SST, mainly dealing with the tax authorities over various indirect tax issues, elements and scope of indirect tax, cycle and operations, rulings, registration, administration, audit and investigations on behalf of her clients.

 

Dr Wendy now focuses on electronic invoicing corporate training and advisory for Multinational companies and small medium enterprises. She reviews and evaluates current invoicing procedures, process workflow (including internal controls) and related system mechanisms to identify changes and improvements required. She also reviews Standard Operating Procedure (SOP) for e-invoice issuance as well as provide tax advisory and recommendation in relation to e-invoice architecture

 

Dr. Wendy is a highly sought-after corporate trainer and consultant who focuses on regulatory compliance, human capital management, and sustainability. Dr Wendy was recently certified as an Exemplar Global Certified ESG & Sustainability Practitioner (CESP) by Kiwa International Certification. She helps Malaysian businesses navigate the complicated business scene. Wendy connects the dots between financial mandates, labor legislation, and ESG reporting. She helps firms in the manufacturing and corporate sectors meet compliance criteria set by Bursa Malaysia, the Inland Revenue Board (LHDN), and worldwide supply chains.

 

Venue Details

Concorde Hotel Kuala Lumpur
2 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia,

https://kualalumpur.concorde hotelsresorts.com/


Phone : 03 2144 2200

Contact us

FOR COURSE DETAILS

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

ADDRESS

A-28-5, 28th Floor, Menara UOA Bangsar,
No.5, Jalan Bangsar Utama 1,
59000 Kuala Lumpur

FOCUSING ON
  • Module 1: The Regulatory Framework of MITRS & Section 82B ITA 1967
  • Module 2: Assembling & Reconciling the 4 Core Prescribed Document Packs
  • Module 3: Portal Mechanics, Access Controls & Amendment Protocols
  • Module 4: Impact & Risk Analysis of Non-Compliance
  • Module 5: Practical Case Clinic & Corporate Action Plan
OBJECTIVE

The Inland Revenue Board of Malaysia (LHDN / HASiL) has modernized corporate tax administration by moving beyond annual tax return filing toward continuous, evidence-backed electronic reporting. Central to this framework is the Malaysian Income Tax Reporting System (MITRS), mandated under Section 82B of the Income Tax Act (ITA) 1967.

 

The phased rollout began in Year of Assessment (YA) 2025 for Companies and Limited Liability Partnerships (LLPs), with additional taxpayer categories being integrated from YA 2026 onwards. Under Section 82B, taxpayers who file an Income Tax Return Form (such as Form C) must electronically upload a prescribed set of supporting document packs—including financial statements, tax computations, capital allowance schedules, and tax incentive calculations—generally within 30 days after the statutory due date of the return.

 

Filing Form C alone no longer marks the end of annual tax compliance. With LHDN’s automated risk algorithms cross-referencing ledger entries, financial accounts, and E-Invoicing data streams, any omissions or formatting errors can lead to prosecution or tax audit selection.

 

This 1 day course provides Finance Managers, Corporate Tax Teams, and Tax Practitioners with practical strategies, technical workflows, and internal control frameworks required to build audit-ready MITRS document packs and eliminate severe non-compliance liabilities.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Interpreting Section 82B ITA 1967 Provisions: Identifying statutory compliance obligations, official timelines, and submission rules under LHDN’s updated filing programs.
  2. Structuring Prescribed MITRS Document Packs: Correctly compiling and formatting the four required document categories (Financial Statements, Income Tax Computations, Schedule 3 Capital Allowances, and Tax Incentive Computations) within LHDN’s 20MB file limit.
  3. Mastering System Portal Delegation: Managing user roles and permissions across Directors, Director Representatives, and Licensed Tax Agents via the MyTax portal and TAeF platform.
  4. Performing 3-Way Ledger Reconciliations: Aligning accounting profit, trial balance entries, Form C disclosures, and supporting schedules prior to upload.
  5. Mitigating Legal & Financial Risks: Identifying non- compliance triggers under Paragraph 120(1)(d) ITA 1967, manage full package re-upload rules, and prevent automatic tax audit selection.
WHO SHOULD ATTEND
This masterclass is designed for Corporate Leaders, Finance Practitioners, and Tax Professionals who are responsible for statutory reporting and tax compliance in Malaysia.
METHODOLOGY
  • Interactive Executive training: In-depth analysis of Section 82B provisions, public rulings, and LHDN guidelines.
  • Live System Walkthroughs Step-by-step demonstration of MyTax, MITRS navigation, user role delegation, and file upload validation.
COURSE CONTENT
9:00

MODULE 1: THE REGULATORY FRAMEWORK OF MITRS & SECTION 82B ITA 1967

  • LHDN’s Digital Compliance Masterplan: Transition from basic tax return filings to mandatory electronic document submissions
  • Statutory Obligations under Section 82B ITA 1967: Legal scope, taxpayer duties, and relationship to Form C filings
  • Implementation Timeline & Taxpayer Categories:

o YA 2025: Companies and Limited Liability Partnerships (LLPs)

o YA 2026 Expansion: Unit trusts, property trusts, trust bodies, co-operative societies, and REITs

  • Calculating the 30-Day Window: Determining official MITRS deadlines based on the statutory return due date rather than early submission dates
10.45

MODULE 2: ASSEMBLING & RECONCILING THE 4 CORE PRESCRIBED DOCUMENT PACKS

  • Detailed Breakdown of the 4 Document Categories:
  1. Financial Statements: Audited financial accounts, SSM audit-exempt unaudited statements, or Liquidator Accounts (Form 75)
  2. Detailed Income Tax Computations: Adjusting accounting profit to chargeable income, including detailed P&L breakdowns and tax adjustments
  3. Schedule 3 Capital Allowance Documents: Qualifying asset calculations, balancing allowances, and balancing charges
  4. Tax Incentive Computations: Supporting calculations for claims under approved tax incentives
  • Technical File Specifications: PDF formatting, language translation requirements (Bahasa Melayu/English), and adhering to the 20MB file size limit per YA
  • 3-Way Reconciliation Framework: Aligning Trial Balance entries, signed financial statements, and Form C disclosures prior to document submission
12.00

MODULE 3: PORTAL MECHANICS, ACCESS CONTROLS & AMENDMENT PROTOCOLS

  • MyTax Portal & TAeF System Mechanics:

o Accessing MITRS via MyTax for taxpayers and TAeF System for licensed tax agents

o User Role Hierarchy: Assigning Director, Director Representative, and Tax Agent permissions

o Obtaining and archiving digital confirmation receipts

  • Handling Post-Submission Amendments:

o Rules for re-uploading revised computations or corrected financial accounts o The Full Package Re-upload Rule: Mandatory submission of all document categories during any revision, including unamended files

o Timestamp Resets: How revised uploads executed past the 30-day deadline trigger late-filing offenses

  • Section 80/81 Tax Audit Module: Uploading supplementary audit evidence (ledgers, excel files) in response to official LHDN audit notices (CP700/CP800)
1:00 Lunch
2:00

MODULE 4: IMPACT & RISK ANALYSIS OF NON- COMPLIANCE

  • Direct Penalties under Paragraph 120(1) (d) ITA 1967: Fines ranging from RM200 to RM20,000, imprisonment up to 6 months, or both for failure or late submission
  • Disallowance of Tax Claims: Automatic rejection or disallowance of Schedule 3 Capital Allowances or tax incentive claims due to missing or omitted MITRS attachments
  • Secondary Exposure under Section 113(2): Penalties for incorrect tax returns resulting from unverified or mismatched MITRS schedules
  • Automated Audit Selection Triggers: How LHDN risk algorithms detect discrepancies between Form C figures, MITRS attachments, and E-Invoicing data streams
  • Director Liability: Personal legal liability for company directors under Sections 66–75B ITA 1967
3:45

MODULE 5: PRACTICAL CASE CLINIC & CORPORATE ACTION PLAN

  • Real-World Case Review: Analyzing common submission mistakes, late audit accrual adjustments, and file size overflow solutions
  • Corporate Readiness SOP Checklist: Establishing an internal 14-day pre-filing checklist and document sign-off protocol
5:00 End of Course