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Tax Payment

Instalment Payment CP204

Registered Companies, Limited Liability Partnerships, Trust Bodies and Cooperative Societies which are dormant and/or have not commenced business operation are not required to furnish tax estimate (Form CP204).

For existing companies, the estimated tax payable has to be paid in equal monthly instalments beginning from the second month of the basis period for a year of assessment.

Example:

Number of months within the basis period = 12 months
Tax Estimate = RM12,000
Monthly Installments = RM12,000
= RM12,000 / 12 = RM1,000

For new companies, instalment payments will commence in the 6th month of the basis period for the year of assessment i.e. Payable in the 6th month after the company commences operations.

All companies required to pay their monthly instalment by the 15th day of each month.


Balance of Tax Payment

After the actual tax payable of a company been assessed, the balance of tax payable (if any) after deducting total instalments paid on the tax estimate, has to be paid within 7 months from the close of the accounting period or the last day of any allowed extension period.


Penalty Under Instalment Scheme

  1. If a company fails to pay the monthly instalment on the tax estimate by the stipulated date, a late payment penalty of 10% will be imposed on the balance of tax instalment not paid for the month.
  2. If the difference between the actual tax payable and the revised estimate or the original estimate of tax payable (if no revised estimate furnished) is more than 30 % of the actual tax payable, a 10% increase will be imposed on that difference.

    The formula for calculating the amount of increase is as follows:

    AMOUNT OF TAX TO BE INCREASED = [ ( AT - ET ) - ( 30% x AT ) ] x 10%
    where: AT: actual tax payable
    ET: revised estimated tax payable or original estimated tax payable (if no revised estimate furnished)


Penalty for Late Payment

If the balance of tax payable is not paid by the due date, a 10% penalty will be imposed on the outstanding amount.


Appeal on Penalty

A company disagree with the imposition of late payment penalty may within 30 days of the issuance of statement of account, submit a written appeal to the relevant IRBM branch (Collections Unit).

Company will still be required to pay the tax liability even if the company submit an appeal against an assessment.


Payment Method

Tax Payment Via ByrHASiL Through FPX Services

The e-payment portal at IRBM website enables taxpayer to pay income tax through FPX gateway. User need to register for internet banking service with any commercial banks listed as FPX associate.

Payment can be made online at IRBM website www.hasil.gov.my by clicking ‘Perkhidmatan ezHasil’ > ‘ByrHASiL’


Tax Payment Using Credit Card / Debit card Via ByrHASiL

Taxpayer can pay Income Tax and Real Property Gains Tax (RPGT) online using credit or debit card at ByrHasil portal : https://byrhasil.hasil.gov.my/creditcard/


Tax payment at IRBM’s Payment Counter

Inland Revenue Board Malaysia (IRBM) has restricted the type of services being provided at its Payment Counter in Kuala Lumpur, Kuching and Kota Kinabalu. The changes was in line with government policy to increase the usage of electronic payment medium and improving the effectiveness of tax collection process.

Effective from 1st April 2021, IRBM Payment Counter only accept limited type of payment as listed below:

  1. Real Property Gains Tax (RPGT) – 3% of assets disposal value withheld by the purchaser under section 21B of RPGT 1976 (CKHT 502 Form)
  2. Income tax paid by Foreign Artists (Public Entertainer)
  3. Withholding Tax
  4. Compound payment
  5. Payment of income tax using credit card or debit card

Payment of other taxes were no more accepted at IRBM Payment Counter but instead can be paid through other available options:

  1. MyTax Portal (https://mytax.hasil.gov.my) through ‘ezHasil Services’ > ‘ByrHASiL’
  2. Internet banking portal of any commercial banks which have been allowed to accept direct tax payment
  3. The service counter of Commercial Banks and Post Office which have been appointed as IRBM collection agent.
  4. Cash Deposit Machine (CDM) of several commercial banks
  5. Auto Teller Machine (ATM) of several commercial banks


Tax Payment Using Credit and Debit Card at IRBM Payment Counters

IRBM Payment Counters at Kuala Lumpur, Kota Kinabalu and Kuching can accept tax payment using credit and debit card.

All VISA, Mastercard, American Express credit cards and debit cards issued in Malaysia can be used for tax payment.

The type of tax payments that can be paid using credit and debit cards at IRBM Payment Counters and the payment codes are as listed below:

Item Payment Code Description
086 Tax Monthly Instalment Payment/ Balance of Tax - Company
088 Investigation (Composite) Advance and Instalment Payment
095 Income Tax Payment (other than instalment scheme)
150 Penalty Payment For Section 103A / 103
151 Payment for Section 108
152 Penalty Payment For Section 108
153 Penalty Payment For Composite Assessment
154 Penalty Payment Under Section 107C(9) / 107B(3)
155 Penalty Payment Under Section 107C(10) / 107B(4)
156 Payment For Court Fee
157 Payment For Interest On Judgement
158 Instalment Payment Approved by Audit Unit
159 Instalment Payment Approved by Collection Unit
160 Instalment Payment Approved by Civil Suit Unit
173 Payment For Legal Fee
178 Payment Section 108 (Sec 25)
181 Penalty Payment For Section 25
259 Payment for Foreign Artists (Public Entertainer)
351 2% Compensation Repaid to IRBM
353 Increase on Wrongly Paid Compensation
361 Payment of Penalty Under Subsection 113(1)/114(1)
362 Payment of Labuan Business Activity Tax Assessment (Fixed Rate RM20,000.00)
363 Payment of Labuan Business Activity Tax Assessment (3% on Chargeable Income)
364 Payment of Compound Under Labuan Business Activity Tax (LBATA)
365 Payment for Increase Under Section 13 LBATA
375 Payment for LBATA Assessment (24% of Business Activity)
376 Payment for LBATA Assessment (24% of Non-Business Activity)


Payment by Post / Courier

Effective from 1st January 2021, IRBM no longer accept income tax payments using cheque sent by post or courier. The shift in policy intend to increase the usage of e-payment method provided by the IRBM and to eliminate bounced or dishonoured cheque.

However, the restriction not applicable on several payments that currently not yet available through online method:

  • Real Property Gains Tax (RPGT) – 3% of assets disposal value withheld by purchaser under section 21B of RPGT 1976 (CKHT 502 Form)
  • Income tax paid by Foreign Artists (Public Entertainer)
  • Withholding Tax
  • Compound payment

Payment send by post has to be made using crossed cheque/bank draft and made payable to "THE DIRECTOR GENERAL OF INLAND REVENUE". Taxpayer must provide name of the company, tax reference number, instalment number, year of assessment and their address at the back of the cheque.

Post-dated cheques and cheques issued by banks outside Malaysia are not accepted. Payment by cash should not be send by post. Cheque/bank draft has to be submitted to IRBM Payment Centre In Kuala Lumpur, Kota Kinabalu or Kuching.

Peninsular Malaysia Sabah Sarawak
Inland Revenue Board of Malaysia,
Kuala Lumpur Payment Centre,
Level 15, Block 8A,
Government Office Complex Jalan Tunku Abdul Halim,
P.O Box 11061,
50990 Kuala Lumpur
Inland Revenue Board of Malaysia,
Collection Unit,
Ground Floor,
3 & 4 Wisma Hasil,
Jalan Tunku Abdul Rahman,
88600 Kota Kinabalu,
Sabah
Inland Revenue Board of Malaysia,
Collection Unit,
Level 1,
Wisma Hasil,
No. 1,
Jalan Padungan,
93100 Kuching,
Sarawak

Tax Payment Services via IRBM Collection Agents (Banks and Post office)

a) Payment over the counter

Tax payment can be made by cash, cheques and Direct Debit for individuals and companies at various bank branches throughout Malaysia;

  1. CIMB Bank
  2. Public Bank
  3. Maybank
  4. POS Malaysia (cash payment only)
  5. Affin Bank
  6. Bank Rakyat
  7. Bank Simpanan Nasional
Bank Payment Payment Mode Charges
Public Bank Payments of Income Tax
&
Real Property Gains Tax (RPGT)
Cheque Public Bank RM2.00
Other than Public Bank RM4.00
Cash RM2.00
Affin Bank IBG (Current Account) No Charges
BSN Cash No Charges
IBG (Current Account)
Maybank Cheque Maybank RM1.00
Other than Maybank RM1.00
Cash RM1.00
CIMB Bank Cash No Charges
Cheque
IBG (Current Account)
Bank Draft

Certain charge/fee will be imposed by Banks for cash and cheque payments at service counters as shown at the above table.

‘The Bank-In Slip’ provided at the bank counter must be completed for payment purposes and the copy must be kept as proof of payment. IRBM will not issue payment receipts for payment made at the bank.


b) Payment via internet

Income Tax, Real Property Gains Tax (RPGT) and Monthly Tax Deduction (MTD) can be paid through electronic banking channels of various commercial banks which have been appointed as direct tax collection agent:

Bank Types of Payments
Income Tax RPGT
Alliance Bank
CIMB Bank
Citibank
(Corporate Tax only)

(Corporate Tax only)
Hong Leong Bank
Maybank
Public Bank
RHB Bank
(Individual Tax Only)

(Individual Tax Only)
POS Malaysia - -
Ambank - -
OCBC Bank - -
HSBC Bank - -
Bank Islam
(Individual Tax Only)

(Individual Tax Only)
Bank Simpanan Nasional
(Individual Tax Only)

(Individual Tax Only)
Agro Bank - -
MBSB Bank
Bank Rakyat - -

Acknowledgment receipt issued through internet banking must be kept as proof of payment.


c) Payment of Income Tax Through Monetary Transfer From Overseas

Payment of income tax from oversea can be performed in two methods:


  1. Payment via Telegraphic Transfer (TT) / Transfer Interbank Giro (IBG) / Electronic Fund Transfer (EFT)

    • Taxpayer will have to call the stated IRBM phone number to get the complete payment procedure for tax payment via telegraphic transfer:
    • Telephone number: HASIL Care Line: 03-8911 1000 (call within Malaysia) or 603-8911 1100 (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)
    • Instalment number, if any. If not stated, IRBM will consider current month as the instalment 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. Receipt issuance process will be delayed for payment with incomplete information and late payment penalty could be imposed.


  2. 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) but must 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 Code at Commercial Banks and Post Office which have been appointed as IRBM collection agent are as listed below:

Item Payment Code Description
084 Tax Instalment Payment/Tax Balance - Individual
086 Tax Instalment Payment - Company
088 Investigation (Composite) Instalment Payment
090 Real Property Gain Tax Payment (RPGT)
095 Income Tax Payment (excluding instalment scheme)
150 Penalty Payment For Section 103A / 103
151 Payment Section 108
152 Penalty Payment For Section 108
153 Penalty Payment For Composite
154 Penalty Payment For Section 107C(9) / 107B(3)
155 Penalty Payment For Section 107C(10) / 107B(4)
156 Payment For Court Fee
157 Payment For Interest On Judgement Amounts
158 Instalment Payment Approved by Audit
159 Instalment Payment Approved by Collection Unit
160 Instalment Payment Approved by Civil SuitUnit
173 Payment For Legal Fee
178 Payment Section 108 (Sec 25)
181 Penalty Payment For Section 25
196 Tax Settlement
197 Tax Settlement - Employer
250 Penalty Payment For RPGT - Disposer
286 Penalty Payment For RPGT - Acquirer
092 Monthly Tax Deduction (MTD)
253 Payment for Interest on Judgment RPGT
254 Payment for Audit Instalment - RPGT
255 Payment for Recovery Instalment  - RPGT
256 Payment for Civil Suit Instalment RPGT
257 Payment for Legal Fee RPGT


The payment service charts for IRBM Collection Agents are as follows:

SERVICE CHARTS FOR IRBM COLLECTION AGENTS

Collection Agent Income Tax and Real Property Gain tax (RPGT) MTD Payment
Payment Type Counter ATM Internet Banking Mobile Banking Cheque Deposit Machine (CDM) Cash Deposit Machine (CAM) Counter Internet Banking ***
Alliance Bank - - - - - IBG*
Affin Bank - - - - - - -
CIMB Bank - - - Cash / Cheque /IBG*
Citibank - -
(Corporate Tax Only)
- - - IBG*
Hong Leong Bank - - - - - IBG*
Maybank - IBG*
Public Bank - - - IBG*
RHB Bank -
(Individual Tax Only)
- - - IBG* -
POS Malaysia
(Cash Only)
- - - - - Cash Only** -
Ambank - - - - - - IBG*
OCBC Bank - - - - - - IBG*
HSBC Bank - - - - - - IBG*
Bank Islam - -
(Individual Tax Only)

(Individual Tax Only)
- - IBG*
Bank Rakyat - - - - - - IBG*
Bank Simpanan Nasional -
(Individual Tax Only)
- - - - -
Agro Bank - - - - - - IBG*
MBSB Bank - - - - - IBG*

IBG* (using MTD/CP39 account number)
Cash Only** - upon submission of MTD data via e-PCB or e-Data PCB system
Internet Banking*** - MTD data filling and payment through online banking


Application To Pay Balance of Tax by Instalments

If company unable to pay their balance of tax by the due date, the company can apply to pay the balance by instalments. The company can submit their request to IRBM Collection Unit, in writing before the due date for payment. However, even if the request is accepted, late payment penalty will still be imposed.


Enquiry of Tax Position

Detailed Payment Records

Enquiry regarding any payment records can be made by calling the collection unit of IRBM branch that handling taxpayer file.

Contact IRBM's Branch
Hasil Care Line


Application of Tax Position

Taxpayer that require a statement of their tax position/ledger, can call or write to the collection unit of IRBM branch that handling their tax file.

Contact IRBM's Branch

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Updated : : 2021-09-09 16:36:05

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