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ByrHASiL, e-PCB, e-Data PCB and e-CP39 Through FPX Services

This service enables tax payment through FPX gateway.

User is required an internet banking account with the FPX associate. Please click link below for the list of the banks:

https://www.paynet.my/fpx/banks-tpa.html

Please visit : https://byrhasil.hasil.gov.my - ByrHASiL, https://ekls.hasil.gov.my/ - e-PCB; http://eapps.hasil.gov.my/ - e-Data PCB and https://ecp39.hasil.gov.my/ - e-CP39

Tax Payment Through Credit Card Via ByrHASiL

Tax payers may pay their income tax and real property gain tax (RPGT) at https://byrhasil.hasil.gov.my/creditcard/ using credit card.

All VISA, Mastercard and American Express credit cards issued in Malaysia can be used for this service.

Tax Payment Services via IRBM Agents


a) Payment over the counter

Payment of Income Tax, Real Property Gains Tax (RPGT) and Monthly Tax Deduction (MTD) can be made by cash, cheque, and instruction to debit account at the following LHDNM agents' branches throughout Malaysia;

  • CIMB Bank
  • Public Bank
  • Maybank
  • POS Malaysia
  • Affin Bank
  • Bank Rakyat
  • RHB Bank
  • Bank Simpanan Nasional
Notes:
  • Only cash payment accepted at POS Malaysia counters.
  • Cash payment of MTD is only available at CIMB Bank counters. Payment other than cash; i.e. via IBG / RENTAS / Telegraphic Transfer (TT) / Cash Transfer is also available other than CIMB Bank
  • Please provide the following information in the payment slip:

i. Payment Code
ii. Name of Taxpayer/Employer
iii. Income tax no./Employer no.
iv. Identity no.
v. Year of assessment of the respective payment /Year and Month of the MTD payment
vi. Payment amount

b) Payment via internet

Payment facility for Income Tax, Real Property Gains Tax (RPGT) and Monthly Tax Deduction (MTD) through electronic channels of appointed agent banks as follows;

MTD payment only via www.alliancebank.com.my

Income Tax and RPGT payment for individual only via www.cimbclicks.com.my
MTD payment via www.cimbbizchannel.com.my

Income Tax and RPGT payment for company and MTD via https://portal.citidirect.com
Income Tax and RPGT payment for both individual and company via https://www.hlb.com.my/main/
Income Tax and RPGT payment via www.maybank2u.com.my
Income Tax, RPGT and MTD payment for company via www.maybank2e.net
Income Tax, RPGT and MTD payment for individual and company via www.pbebank.com.my
Income Tax and RPGT payment via https://logon.rhb.com.my
MTD payment only via www.rhb.com.my

Income Tax and RPGT payment for individual and company via www.posonline.com.my

(Taxpayers' account debited via CIMBClicks, Bank Rakyat, Hong Leong Online, RHB Bank, MEPSCASH, Bank Islam, Al-Rajhi Bank dan Affin Bank)

MTD payment only via https://www.ambankgroup.com/eng/Business/TransactionBanking
MTD payment only via www.ocbc.com.my
MTD payment only via HSBC, kindly call at 1300-88-1128 or 603-8321 5511

MTD payment only via https://ebanker2.bankislam.biz

Income Tax and RPGT payment via https://www.mybsn.com.my

c) Payment via ATM

Payment of individual Income Tax and Real Property Gain tax (RPGT) can be made via Auto Teller Machine (ATM) at the following appointed bank agents;

  • Public Bank Berhad
  • Maybank Berhad
  • CIMB Bank Berhad

ATM card from the respective bank to proceed with the payment and please provide your income tax reference number whenever requires to complete the transaction.

d) Payment via tele-banking

Payment of individual Income Tax and Real Property Gain tax (RPGT) can be made via tele-banking service at bank agent as follow;

  • Maybank Berhad - Kawanku Phone Banking (1-300-88-6688)


e) Payment via Cheque Deposit Machine (CDM)

Payment of individual Income Tax and Real Property Gain tax (RPGT) can be made via CDM at the appointed agent below;

  • Public Bank Berhad
  • MTD payment via CDM is only available at CIMB Bank. Please ensure that the MTD / CP39 account number stated on the confirmation slip is written at the back of the cheque.

f) Payment via Cash Deposit Machine (CAM)

Payment of individual Income Tax and Real Property Gain tax (RPGT) can be made via CDM at the appointed agent below;

  • CIMB Bank Berhad

Payment Code

Item

Payment Code

Description

1

084

Tax Instalment Payment/Tax Balance - Individual

2

086

Tax Instalment Payment - Company

3

088

Investigation (Composite) Instalment Payment

4

090

Real Property Gain Tax Payment (RPGT)

5

095

Income Tax Payment (excluding instalment scheme)

6

150

Penalty Payment For Section 103A / 103

7

151

Payment Section 108

8

152

Penalty Payment For Section 108

9

153

Penalty Payment For Composite

10

154

Penalty Payment For Section 107C(9) / 107B(3)

11

155

Penalty Payment For Section 107C(10) / 107B(4)

12

156

Payment For Court Fee

13

157

Payment For Interest On Judgement Amounts

14

158

Instalment Payment Approved by Audit

15

159

Instalment Payment Approved by Collection Unit

16

160

Instalment Payment Approved by Civil SuitUnit

17

173

Payment For Legal Fee

18

178

Payment Section 108 (Sec 25)

19

181

Penalty Payment For Section 25

20

196

Tax Settlement

21

197

Tax Settlement - Employer

22

250

Penalty Payment For RPGT - Disposer

23

286

Penalty Payment For RPGT - Acquirer

24

092

Monthly Tax Deduction (MTD)


Payment Of Income Tax via Monetary Transfer From Oversea

Payment of income tax through monetary transfer can be performed by two methods:

a) Payment via Telegraphic Transfer (TT) / Transfer Interbank Giro (IBG) / Electronic Fund Transfer (EFT)
  • Taxpayer will have to call the stated number to get the payment procedure for tax payment via telegraphic transfer:
  • Telephone number : HASIL Care Line : 1-800-88-5436 (call within Malaysia) or 603-7713 6666 (call from oversea)
  • Fax number : 603-6201 9637, or
  • Email address : HelpTTpayment@hasil.gov.my
  • Taxpayers who have made payment via telegraphic transfer must furnish the following additional information to enable IRBM to update their tax account:
  • Payer name
  • Tax reference number
  • Transaction reference number for the TT/IBG/ EFT
  • Year of assessment
  • Payment code (Refer to the schedule at paragraph f)​​
  • Installment number, if any. If not stated, IRBM will consider current month as the installment number
  • Date Of Payment
  • Payment Amount

Official receipt will be issued on the amount received from the bank and after the complete payment information received by IRBM. Receipting process will be delayed for payment with incomplete information and late payment penalty could be imposed.

Payment of MTD via internet banking is only available at CIMB Bank online banking counters. Payment other than cash; i.e via IBG / RENTAS / Telegraphic Transfer (TT) / Cash Transfer is also available onlineat other than CIMB Bank

b) By Bank Draft
Payment of income tax through monetary transfer using bank draft requires the payer to submit the following instrument:
  • Payable to : Director General of Inland Revenue
  • Name and address of payer bank : Must be 'local paying bank' or 'local correspondence bank' so that the draft becomes a local cheque.
Payer may purchase bank draft in other than Malaysian Ringgit (RM) currency. Payer has to ensure that the amount paid are accurate and exact based on the exchange rate on payment day. Payment will be recorded based on exchange rate on the day it was credited. Payment and payer details must be written clearly at the back page of the bank draft and posted to:

Inland Revenue Board Malaysia
Kuala Lumpur Payment Centre
Ground Floor, Block 8A
Government Offices Complex,
Jalan Tunku Abdul Halim
50600 KUALA LUMPUR, MALAYSIA

Tax Payment For Individual Who Opts For Combined Assessment

If the income of the husband or wife has been assessed jointly in the name of one of them, then the relevant party is responsible for payment of that tax. However, in certain circumstances, tax that is payable on the income of the husband or wife can be collected from either one in proportion to their respective income.

Monthly Tax Deduction (MTD)

Monthly Tax Deduction (MTD) is applicable to individuals with employment income. The tax payable is deducted from the monthly remuneration of the individual according to the MTD Schedule or MTD Computerised Calculation Method issued by IRBM.

Balance Of Tax Payment

A comparison has to be made between the Monthly Tax Deduction (MTD) deducted and the actual tax payable. If the MTD paid is not sufficient, then the difference amount must be paid to IRBM by 30th April following the year of assessment.

Pay Balance of Tax In Instalments

If` until 30th April of a year of assessment, you have not settled in full the tax payable for that period, you can apply for payment of the balance of tax in instalments. The procedure to be followed is to forward a letter of appeal to the Collection Unit of the branch where your physical file is maintained. The said letter must be received by the Collection Unit before 30th April of the relevant year. However, please note that even if the appeal is approved, late payment penalty will still be imposed.

Penalty For Late Payment

A late payment penalty of 10% will be imposed on the balance of tax not paid after 30th April following the year of assessment. If the tax and penalty imposed is not paid within 60 days from the date the penalty is imposed, a further penalty of 5% will be imposed on the amount still owing.

Appeal On Late of Payment Penalty

If you do not agree with the late payment penalty imposed, you can forward an appeal in writing to the relevant branch for the attention of the Collection Unit within 30 days from the date the Notice of Increased Assessment is issued.

The penalty imposed has to be settled notwithstanding any appeal made. If the appeal is successful, IRBM will refund the relevant amount.

Hit(s) : 842,453
Updated : : 2019-10-02 12:08:33

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