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Methods of MTD Payment By Employer

The Inland Revenue Board Of Malaysia offers several mediums of payment for employers to pay the Monthly Tax Deduction (MTD). The employer can make payment through the electronic medium by using Pendrive, cd or diskette or by using e-payment facility. The employer can also pay manually by using Form CP39 or CP39A.

Payment at IRBM Payment Counter

  1. Submitting form CP 39 or CP 39A manually.

    Payment at IRBM's payment counter can be made by filling in and submitting Form CP39 (amended 1/08) or CP39A(pin.2010). Photostate copies, computer generated forms or Form CP39 other than Form CP39 (amended 1/08) are also acceptable.

  2. Submitting data text file CP 39 or CP 39A through electronic medium together with form 39 or CP39A or confirmation receipt of data text file CP 39 or CP 39A through e-PCB or e-Data PCB.

    Payment can only be made manually through electronic medium together with form 39 or CP39A at the payment counters in Kuala Lumpur Payment Centre, Kota Kinabalu and Kuching only.

    Payment can only be made by submitting of confirmation receipt of data text file CP 39 or CP 39A through e-PCB or e-Data PCB at electronic medium payment counters at 1st Floor(left wing), Kuala Lumpur Payment Centre only.

Payment At Counter Bank Using Diskette

MTD payment can be made at all the branches of CIMB Bank dan Public Bank Berhad (PBB). Format of data text file must comply with format data CP 39 specification by IRBM. Text file must only be save in a diskette for payment purpose.

An employer who is using a diskette for the first time is encourage to send a sample of data CP 39 format in diskette for testing together with a hardcopy of the list of MTD deductions. If successful, an approval letter will be issued and if unsuccessful, a rejection letter and report will be issued.

Among the advantages of making payment using a diskette at the counter bank are that the employer can make MTD payments at all CIMB/PBB branches in Malaysia, the employer need not send the payment, report and diskette to the Kuala Lumpur Payment Centre and it enables the employer to easily make payment within the stipulated time.

Steps to follow when making MTD payment at the counter bank:

  1. The employer brings the diskette and cheque to the bank.
  2. Fills in Scheduler Tax Deduction Payment Slip.
  3. Takes the diskette for testing to the diskette testing counter.
  4. If successful, the employer takes the bank slip, diskette and cheque to the payment counter. A copy of the payment slip is given to the employer once payment is accepted by the bank.
  5. Employer shall keep copy of bank deposit slip for MTD payments deem as officer receipt.

MTD Payment Through Internet

MTD payment can be made either through FPX (members of FPX) medium or direct log on to respective bank internet banking.

  1. Alliance Bank
  2. CIMB Bank
  3. Maybank
  4. Public Bank Berhad
  5. RHB Bank Berhad
  6. OCBC Bank
  7. Ambank Berhad
  8. Citibank Berhad
  9. HSBC Bank Berhad
  10. Hong Leong Bank Berhad
  11. Bank Islam
MTD on line payment for e-PCB and e-Data PCB users only can be made through FPX (members of FPX) medium by log on to e-PCB or e-Data PCB website, members of FPX bank as below:

  1. Bank Islam Malaysia Berhad
  2. CIMB Bank (Akaun B2B sahaja)
  3. Hong Leong Bank Berhad
  4. Maybank2e / Maybank2U
  5. Public Bank Berhad

Penalty for Late Remittance of MTD

An employer who fails to remit payment on or before the 15th of the following month can be fined. The minimum fine is RM200 and not more than RM20,000 or 6 months imprisonment or both.

An employer who does not deduct MTD or deducts but fails to remit the MTD to IRBM can be prosecuted in a civil court. With this, the MTD not deducted becomes a debt to the Government.

MTD Payment for Non Resident Employee

MTD of an employee who is not resident or not known to be resident in Malaysia shall be calculated at the rate of 26% of his remuneration for year 2010.

Example :

Employee is not resident in calendar year 2010.

Total monthly remuneration : RM3,000.00

MTD calculation : RM3,000.00 x 26%

Total MTD : RM780.00

Request for Copy of Receipt

Employers who have made MTD payment at the IRBM payment counter but have lost the original receipt can request for a copy of the receipt from the IRBM payment counter in Jalan Tunku Abdul Halim.

Hit(s) : 121,993
Updated : : 2016-01-19 15:12:10

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