E-Derma System for Subsection 44(6) Applications in Malaysia
The Inland Revenue Board of Malaysia (hereinafter referred to as “IRBMs”) has further strengthened the digitalisation of Malaysia’s tax administration with the implementation of the e-Derma system for applications under subsection 44(6) of the Income Tax Act 1967 (hereinafter referred to as “the Act”).
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Overview of the e-Derma System
The e-Derma system is an online platform introduced by the IRBM to facilitate applications for approval under subsection 44(6) of the Act. Through the system, Institutions or Organisations (hereinafter referred to as “IOs”) are able to submit applications electronically and monitor the status of their applications in a more systematic and efficient manner.
The e-Derma system has been accessible to IOs via the MyTax Portal since 20 August 2025. Effective from 15 June 2026, all new applications for approval under subsection 44(6) of the Act involving IOs are required to be submitted through the e-Derma system.
The introduction of the system is expected to enhance the efficiency of the application process by streamlining the review and approval procedures and eliminating the need for physical document submission and visits to IRBM offices. This initiative reflects IRBM’s ongoing commitment to advancing the digitalisation of Malaysia’s tax ecosystem.
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Access to the e-Derma System
Access to the e-Derma system is restricted to authorised users within IOs, namely individuals assigned the roles of Company Director or Organisation Administrator, who may access the system via the MyTax Portal.
Where IOs or Fund appoints tax representatives or tax agents to handle applications under subsection 44(6) of the Act, submissions must currently follow the existing manual procedure through the Customer Feedback Form, together with the required supporting documentation.
The system is not yet accessible to Fund, tax representatives or tax agent. However, IRBM has indicated that access for this category will be introduced in a subsequent phase of implementation.
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How to Access the e-Derma System
Taxpayers may access the e-Derma system through the MyTax Portal. To access the system, users are required to follow the steps below:
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Navigate to the HASiL portal at https://www.hasil.gov.my/ and log in;
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Select the relevant role;
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Select Institution or Organisation; and
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Access ezHasil Services > e-Derma
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Additional Services Available Through the e-Derma System
In addition to applications for approval under subsection 44(6) of the Act, the e-Derma system also provides several related services for IOs. These include applications for extension of approval periods, submission of additional supporting documents and amendments to information relating to IOs or Funds.
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Accessing the e-Derma User Manual
Taxpayers may access e-Derma guidance materials at:
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Navigate to the HASiL portal at https://www.hasil.gov.my/
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Click on Menu > Service > Institutions / Organisations / Funds > Online Services; and
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Navigate to the MyTax portal > User Manual > e-Derma User Manual
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KAIZEN Group, together with its associate firms in Malaysia, can help the clients to perform these compliances formalities so as to maintain the Malaysia company in good standing. Please call and talk to our professional accountants in Kaizen for further clarification.