IRBM has introduced Bill Numbers as a mandatory reference for the payment of direct taxes except for the Monthly Tax Deduction (MTD) and Stamp Duty payment starting from 1st January 2023.

However, the usage of TIN as a payment reference is still allowed during the transition period until further notice.

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’ using Bill Number or TIN as payment reference.

The amount limit for each payment transaction for the FPX service at ByrHASiL is as follows:

However, this payment transaction limit also depends on the maximum withdrawal/transaction limit set by the account owner or related bank.

For example, although the transaction limit for individuals through FPX at ByrHASiL is up to RM500,000, nevertheless, the maximum withdrawal limit of the taxpayer's bank account is set at RM50,000, the taxpayer is still unable to make a one-time payment because the maximum withdrawal limit has been exceeded. In this situation, the taxpayers need to refer to the bank to increase the transaction limit.

Following the implementation of the termination of manual acceptance of tax payment instruments (cash, cheque and bank draft) for all direct tax payment at PPTH in Kuching and Kota Kinabalu starting from 1^st of February 2024, a manual instrument of tax payment can only be received at PPTH Kuala Lumpurfor the following tax payment:

The Administration Charge for tax payments using a credit card/ debit card of 0.8% is fully borne by the government starting December 2^nd, 2024.

Other types of payment will no longer be accepted at PPTH but can only be made thorough options below:

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

IRBM will stop accepting cheque and Money Order/Postal Order (MOPO) as payment instrument for direct tax payments at all PPTH, Stamp Duty Payment Counters, IRBM payment collection agents and Post Office starting from 1^st of August 2023.

This implementation applies to all types of direct tax payments except;

• Income Tax Payments for advanced payments and instalments of Audit, Investigation and Civil Lawsuit cases using Post Dated Cheque (PDC) that have been submitted to IRBM before 1^st August 2023

IRBM Revenue Management Centres at Kuala Lumpur, Kota Kinabalu and Kuching can accept tax payment using credit and debit card.

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

Only income tax payments are allowed and the Administration Charge for tax payment using a credit card/ debit card of 0.8% is fully borne by the government starting December 2^nd, 2024.

In line with the implementation of changes to the type of payment receive at the IRBM Revenue Management Center (PPTH KL) from 1^st January 2025, only following payments will be accepted and processed;

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

Post-dated cheques issued by banks outside Malaysia are not accepted. Payment by cash should not be sent by post. Cheque/bank draft has to be submitted to IRBM Revenue Management Centre In Kuala Lumpur at the following address: