PUTRAJAYA: All new applications for tax exemption approval under Subsection 44(6) of the Income Tax Act 1967 involving institutions or organisations must be submitted through the e-Derma system from Monday (June 15).
The Inland Revenue Board (LHDN) said in a statement on Friday (June 12) that the move is part of its efforts to expand digital service delivery and improve the efficiency of reviewing and approving tax exemption applications.
The e-Derma system allows institutions, charitable organisations and funds' applications to be submitted online at any time without the need to visit the LHDN office or submit physical documents.
However, new applications under Subsection 44(6) involving funds or bodies represented by tax representatives or tax agents must continue to be submitted manually together with supporting documents for the time being.
The board said the e-Derma system would be extended to this category in a later phase.
In addition to new applications, the platform also facilitates requests for extensions of approval periods, submission of documents such as audited financial statements and self-review forms, as well as amendments to the bodies' related information.
Users can access these services through the LHDN and MyTax portals, with a user manual available to help in the submission process.
LHDN said the digitalisation of tax-related services is expected to improve service delivery through faster processing and approvals, better document management, and more convenient access for the relevant bodies.
The initiative is also in line with the board’s ongoing efforts to strengthen a more efficient, transparent and customer-friendly digital tax ecosystem, it added. – Bernama
