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The Hague certification (Apostille) is based on 1961 "The Hague on the elimination of foreign document certification requirements of the Convention" (referred to as "The Hague Convention") provides an international certification. Its main purpose is to simplify the certification process of transnational official documents, so that a document issued in a Hague member state can be directly recognized and accepted in other Hague member states without going through the cumbersome multiple certification procedures.
The Inland Revenue Board of Malaysia (“IRBM”) has introduced the Malaysian Income Tax Reporting System (“MITRS”) as part of its broader efforts to modernise the national tax administration framework. Starting from the Year of Assessment (“YA”) 2025, MITRS aims to improve tax compliance and simplify the process for submitting documents as required under Section 82B of the Income Tax Act 1967 (“ITA”).