HASiL Update - HASiL Strengthens Digital Tax Administration for Section 44(6) Applications Effective 15 June 2026
The Inland Revenue Board of Malaysia (HASiL) has announced the enhancement of its digital tax administration through the implementation of the e-Derma system for applications under Section 44(6) of the Income Tax Act 1967, effective 15 June 2026.
Under this initiative, all new applications for tax exemption approval by eligible institutions and organizations must be submitted electronically via the e-Derma system through the MyTax Portal. The move aims to improve efficiency, reduce processing time, and eliminate the need for physical document submissions.
Key features of the e-Derma system include:
- Online submission of new Section 44(6) applications.
- Applications for extension of approval periods.
- Submission of audited financial statements and self-review forms.
- Updating and amending organization information.
- Improved monitoring and management of application status.
Organizations that appoint tax representatives or tax agents may submit applications via the existing manual process until full e-Derma functionality for representatives is implemented in a future phase.
This digital transformation reflects HASiLs commitment to enhancing service delivery, improving administrative efficiency, and supporting a more transparent and user-friendly tax ecosystem.