Malaysia's Inland Revenue Board (IRB) will require all new applications for approval under Subsection 44(6) of the Income Tax Act 1967 involving institutions or organisations to be submitted through the e-Derma system starting June 15, 2026 [1, 2, 3]. These applications involve tax exemption requests for institutions or organisations performing certain charitable or beneficial activities.
The e-Derma platform allows applicants to submit forms online around the clock, eliminating the need to visit IRB offices or provide physical documents [1, 2, 3]. This digital submission aims to improve processing speed, enhance document management, and provide greater convenience and transparency for users [1, 2, 3]. Applicants can access the system via IRB and MyTax portals, supported by a user manual to guide the submission process [1, 2, 3].
For applications involving funds, institutions, organisations, or tax representatives acting on their behalf, submissions must still be done manually for now. e-Derma access for these cases will be introduced in a later phase [1, 2, 3]. Besides accepting new applications, e-Derma also allows institutions to request extensions of approval periods, submit audited financial statements, file self-review forms, and update information concerning institutions or organisations involved in the tax exemption process [1, 2, 3].
The digital transition is part of efforts to build a more customer-friendly and efficient tax system by reducing paperwork and expediting approvals [1, 2, 3]. The IRB has announced that the mandatory use of e-Derma for new Subsection 44(6) applications will take effect on June 15, 2026 [1, 2, 3].
