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.

IRBM has temporarily stopped accepting tax payments using credit cards on ByrHASiL portal starting from 1^st October 2022 until further notice.

Payment by credit card can still be made at Kuala Lumpur Revenue Management Centre, Kota Kinabalu Revenue Management Centre and Kuching Revenue Management Centre An Administration Charge of 0.8% will be imposed upon making a payment using a Credit Card.

Commencing from 1^st April 2021, IBRM Revenue Management Centres in Kuala Lumpur, Kuching and Kota Kinabalu will only accept payments of:

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 for 2% deduction of commission paid by payer company to agent or distributor (Section 107D of Income Tax Act 1967); and
6. Payment of income tax using credit card or debit card

Payment of other taxes will no longer be accepted at IRBM Revenue Management Centres 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

Inland Revenue Board of Malaysia (IRBM) will stop accepting cheque and Money Order/Postal Order (MOPO) as payment instrument for direct tax payments at all Revenue Management Centres, Stamp Duty Payment Counters, IRBM payment collection agents and Post Office starting from 1^st 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; and
• Payment for 2% deduction of commission paid by payer company to agent or distributor (Section 107D of Income Tax Act 1967).

Starting from 1^st August 2023, payment medium for Revenue Management Centres are as follows using Bill Number or TIN as payment reference;

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.

Inland Revenue Board of Malaysia (IRBM) will stop accepting cheque, bank draft and Money Order/Postal Order (MOPO) as payment instrument for direct tax payments at all IRBM payment collection agents and Post Office starting from 1^st August 2023. Payment sent by post must be using the following medium:

Payment sent 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 identification 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 sent by post. Cheque/bank draft has to be submitted to IRBM Revenue Management Centre In Kuala Lumpur, Kota Kinabalu or Kuching.