Notification of the Functions of Company Directors and Representative Directors in MyTax in the Submission of e-Forms
Starting from 1 January 2023, taxpayers who are the Company Director in MyTax can appoint a representative online. The appointed representative must possess a Tax Identification Number (TIN) and an Individual Digital Certificate. Inland Revenue Board of Malaysia (IRBM) has the right to obtain a letter of appointment as a Representative using the letterhead of the company or organization signed by the Board of Directors of the company / organization in question.
IRBM has enhanced the functions of the Director and Deputy Director roles in My Tax as follows:
- Appointment of representatives by the Director in MyTax is unlimited. However, the Director concerned has to be responsible for the appointment of the representative;
- Directors and representatives in the same appointment hierarchy can make data entry and access the e-Form in the same assessment year;
- The appointed representative is only allowed to check and make data entry. The system will not allow the representative to send and sign the e-Form;
- The submission and signature of the e-Form can only be done by taxpayers who have the role of Company Director in MyTax in accordance with the provisions of Section 75(1) of the ITA 1967;
- The system will only save the latest data input. Therefore, the Director needs to ensure that the data is in order before submitting and signing the relevant e-Form;
- This function applies to eC and e-PT for assessment years 2022 and 2023. It will be extended to all types of e-Forms for the specified assessment years in stages.
In a nutshell, the implementation of a framework for appointing representatives in MyTax represents commendable progress in enhancing the efficiency and modernity of our tax procedures. The system ensures data accuracy and access control, promoting collaboration within the same assessment year.