A company preparing its MITRS submission needs a set of documents that tell the same financial story. The accounts, tax computation and return should be traceable to one another, with explanations for differences and a clear record of the version submitted. Leaving this work until the upload date makes unresolved accounting or tax questions harder to address.
This article describes an illustrative preparation and review process for companies. It complements our Form C filing guide, which covers the return and filing timetable.
Confirm the applicable submission requirements
HASiL's YA 2026 MITRS programme and guidance, updated on 25 June 2026, confirms that companies entered the section 82B rollout from YA 2025. Specified documents are due within 30 days after the return deadline, rather than 30 days after the company's actual filing date. Confirm the relevant year and deadline against the current return filing programme and MITRS guidance.
The specified documents include the relevant audited financial statements, or unaudited statements where a lawful audit exemption applies; the income tax computation with detailed income and account adjustments; complete capital-allowance and Schedule 3 charge computations where applicable; and computations supporting incentives claimed. Check the guidance for the exact requirements, including special cases and current file specifications. The internal review file described below can contain additional working papers that are retained as evidence rather than automatically uploaded.
Build a document register before reviewing numbers
List each required document, its reporting period, version, preparer, reviewer and completion status. Record the financial-statement version on which the computation is based. Keep a separate list of missing records, unresolved technical questions and decisions needed from management.
For every document, distinguish prepared, reviewed, approved and submitted. A file named “final” may still contain a draft schedule. A simple index with consistent references is more reliable than a folder containing several similarly named PDFs. Give one person responsibility for assembling the approved submission set.
Reconcile the accounts to the tax computation
Begin with the accounting result used in the tax computation and agree it to the financial statements and supporting trial balance. Trace adjustments to account analyses or other evidence. Explain differences in period, grouping or presentation so that another reviewer can follow them without recreating the work.
For illustration only, assume an accounting profit before tax of RM200,000, agreed add-backs of RM30,000 and an agreed further deduction of RM10,000. The subtotal is RM220,000 before subsequent steps in the computation. This arithmetic does not establish that any particular expense is disallowable or any deduction is available. Each adjustment needs its own legal basis and evidence; the illustration is not a calculation of chargeable income or tax payable.
Record whether an adjustment is recurring, one-off or dependent on information still outstanding. Check that final accounting adjustments have flowed through to the computation, rather than allowing the return to use a superseded profit figure.
Tie supporting schedules to the claims
For capital allowances, connect the schedule to the asset records and supporting acquisition or disposal information. Review brought-forward amounts against the prior-year working papers and subsequent corrections. Explain differences between accounting depreciation, asset carrying values and tax values instead of expecting those figures to match.
Where an incentive is claimed, keep the relevant approval or other basis, the calculation and evidence addressing its conditions. Do the same for material losses, deductions or other positions affecting the return. An internally consistent schedule still needs a valid technical basis; numerical agreement alone does not establish entitlement.
Reconcile the computation to the filed return
Use a return-to-computation checklist for the important figures and disclosures. Check that totals agree, signs are correct and amounts have gone into the intended fields. Investigate differences before approval. Revisit comparative or brought-forward figures where the prior return has been amended or the authority has made an adjustment.
Retain evidence of management's review of the relevant facts and outstanding assumptions. If the records are incomplete or a tax position remains uncertain, escalate it to the responsible reviewer with enough time to decide the appropriate treatment.
Control the final submission set
Open every final PDF and check that it is complete, readable and for the correct company and assessment year. Confirm that the approved files match the register, then retain the submitted copies and acknowledgement. Restrict access appropriately because the working papers can contain confidential financial and personal information.
If something changes after filing, preserve the original set and assess the effect on both the return and supporting documents before acting. Follow HASiL's current correction procedures rather than treating a revised attachment as a substitute for reviewing the tax position.
Saifudin & Co's tax advisory and compliance service can be discussed around computations, supporting schedules and review responsibilities. Filing and representation require an agreed engagement. This is general information, not a conclusion on any company's tax treatment.