Policy on set-off of outstanding dues to MIRA against receivables from Government

On 1 November 2026, MIRA published the Policy on set-off of outstanding dues to MIRA against receivables from Government (the “Policy”).

Under the new Policy, if taxpayers wish to set off their receivables from a Government institution against their tax liabilities or other dues payable to MIRA, they must submit a request using the MIRA 904 form (either through the MIRA Connect portal or MIRA website) or via email. Together with the request, taxpayers are required to submit details of the specific receivables they wish to set off.

Before processing the request, MIRA will independently verify the accuracy of these receivables with the Ministry of Finance and Public Enterprises. 

When applying the set-off against outstanding tax liabilities, MIRA will prioritise the principal first, then fines, and then interest amounts. That said, if there are no outstanding principal amounts, the set-off may be applied against tax liabilities for which the payment deadline has not yet passed.

Most importantly the Policy specifies that the t set-off will be adjusted only when the relevant Government institution remits the amount to MIRA and the date of remittance will be considered as the payment settlement date.

Effective Date
The Policy became effective on 1 November 2026.