THE INTRODUCTION OF BILL NUMBER AS NEW PAYMENT REFERENCE OTHER THAN TAX IDENTIFICATION NUMBER (TIN)

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.

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’ using Bill Number or TIN as payment reference.

Tax Payment Using Credit Card / Debit card Via ByrHASiL

IRBM has temporarily stopped accepting tax payments using credit cards on ByrHASiL portal starting from 1st 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.

Tax payment at IRBM’s Revenue Management Centres

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

Revenue Management Centres

No.

Payment Type
(Using Bill Number/TIN)

Payment Medium

1.

Real Property Gain Tax (RPGT) – 3% remittance by acquirer (Section 21B RPGTA 1976); (Form: CKHT502)

Cash

Bank Draft

2.

Foreign Artist

Cash

Bank Draft

3.

Withholding Tax

Cash

Bank Draft

4.

Compound

Cash

Bank Draft

5.

Income Tax

Credit/Debit Cards issued in Malaysia only

Tax Payment Using Credit and Debit Card at IRBM Revenue Management Centres

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.

Item Payment Code Description
1 086 Tax Monthly Instalment Payment/ Balance of Tax - Company
2 088 Investigation (Composite) Advance and Instalment Payment
3 095 Income Tax Payment (other than instalment scheme)
4 150 Penalty Payment For Section 103A / 103
5 151 Payment for Section 108
6 152 Penalty Payment For Section 108
7 153 Penalty Payment For Composite Assessment
8 154 Penalty Payment Under Section 107C(9) / 107B(3)
9 155 Penalty Payment Under Section 107C(10) / 107B(4)
10 156 Payment For Court Fee
11 157 Payment For Interest On Judgement
12 158 Instalment Payment Approved by Audit Unit
13 159 Instalment Payment Approved by Collection Unit
14 160 Instalment Payment Approved by Civil Suit Unit
15 173 Payment For Legal Fee
16 178 Payment Section 108 (Sec 25)
17 181 Penalty Payment For Section 25
18 259 Payment for Foreign Artists (Public Entertainer)
19 351 2% Compensation Repaid to IRBM
20 353 Increase on Wrongly Paid Compensation
21 361 Payment of Penalty Under Subsection 113(1)/114(1)
22 362 Payment of Labuan Business Activity Tax Assessment (Fixed Rate RM20,000.00)
23 363 Payment of Labuan Business Activity Tax Assessment (3% on Chargeable Income)
24 364 Payment of Compound Under Labuan Business Activity Tax (LBATA)
25 365 Payment for Increase Under Section 13 LBATA
26 375 Payment for LBATA Assessment (24% of Business Activity)
27 376 Payment for LBATA Assessment (24% of Non-Business Activity)

Payment by Post / Courier

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 1st August 2023. Payment sent by post must be using the following medium:

 No.

Payment Type

Payment Medium

Payment Reference

1.

Real Property Gain Tax (RPGT) – 3% remittance by acquirer (Section 21B RPGTA 1976); (Form: CKHT502)

Bank draft

Bill No.

2.

Foreign Artist

Bank draft

Bill No. /TIN

3.

Withholding Tax

Bank draft

Bill No. /TIN

4.

Compound

Bank draft

Bill No. /TIN

5.

Income Tax for advanced payment and audit case, investigation and civil suit case using cheque/post-dated cheque (PDC) that have been submitted to IRBM before 1st of August 2023.

Cheque

Bank draft

Bill No. /TIN

6.

Payment for 2% deduction of commission paid by payer company to agent or distributor (Section 107D of Income Tax Act 1967).

 

Cheque

Bank draft

Bill No. /TIN

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.

Peninsular Malaysia Sabah Sarawak

Kuala Lumpur Revenue Management Centre

Ground Floor, Blok 8A,
Kompleks Bangunan Kerajaan,
Jalan Tuanku Abdul Halim,
50600 Kuala Lumpur

Kota Kinabalu Revenue Management Centre

Ground Floor Menara Hasil, Jalan Tuanku Abdul Rahman,
88600 Kota Kinabalu, Sabah

Kuching Revenue Management Centre

Level 1, Menara Hasil,
No. 1, Jalan Padungan,
93100 Kuching, Sarawak

TAX PAYMENT SERVICES AT INLAND REVENUE BOARD OF MALAYSIA (IRBM) COLLECTION AGENTS

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 agent and Post Office starting from 1st August 2023.

Tax payments for individuals and companies can be made at the following branches nationwide:

  1. CIMB Bank
  2. Public Bank
  3. Maybank
  4. POS Malaysia (cash payment only)
  5. Affin Bank
  6. Bank Rakyat
  7. Bank Simpanan Nasional - Temporarily suspended due to enhancement process by bank from 30/8/2023

In line with the implementation of Bill Number as payment reference for the payment of direct taxes starting from 1st January 2023, the following is the information on the type of service, type of payment, charges and payment reference for revenue collection agents;

Agent Bank Type of Services Payment Type Charge Imposed Payment Reference
Public Bank

Income Tax & Real Property Gains Tax (RPGT)

Cash RM2.00 Tax Identification Number (TIN)
Affin Bank IBG (Current Account) No Charges Tax Identification Number (TIN)
BSN
Temporarily suspended due to enhancement process by bank from 30/8/2023
Cash No Charges Tax Identification Number (TIN)
IBG (Current Account)
Maybank Cash RM1.00 Bill Number
CIMB Bank Cash No Charges Bill Number – Starting 16th  August 2023
IBG (Current Account)
Pos Malaysia Cash No Charges Tax Identification Number (TIN)

Certain charge/fee will be imposed by Banks for cash 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.

The following information must be provided in the payment slip:

Payment using Bill Number or TIN as payment reference

  1. Payment Code
  2. Taxpayer/Employer’s Name
  3. Taxpayer/Employer’s TIN
  4. Identification No.
  5. Assessment Year of payment/ The year and month of MTD Payment
  6. Total payment amount

Payment using Bill Number as payment reference

  1. Bill Number
  2. Payment Amount

Income Tax and Real Property Gains Tax (RPGT) 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 Yes Yes
CIMB Bank Yes Yes
Citibank Yes
(Corporate Tax only)
Yes
(Corporate Tax only)
Hong Leong Bank Yes Yes
Maybank Yes Yes
Public Bank Yes Yes
RHB Bank Yes Yes
POS Malaysia - -
Ambank - -
OCBC Bank - -
HSBC Bank - -
Bank Islam Temporarily suspended due to enhancement process by bank
Bank Simpanan Nasional Temporarily suspended due to enhancement process by bank from 30/8/2023
Agro Bank - -
MBSB Bank Yes Yes
JP Morgan Chase Berhad - -

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

e-Telegraphic Transfer (e-TT) system was introduced by Inland Revenue Board of Malaysia (IRBM) from 1 April 2022 to facilitate tax payment for several types of income tax using the TT, EFT and IBG medium, for both domestic and outside Malaysia taxpayers.

  • Taxpayer need to log-in into the e-TT system through MyTax portal (https://mytax.hasil.gov.my) on IRBM website by clicking ‘MyTax > Main Menu > ezHasil Services’ > ‘e-TT’.
  • Taxpayer will then be required to provide all relevant payment information as listed in the system based on the type of tax payment selected.
  • The e-TT system will generate Virtual Account Number (VA) as the unique transaction identification number for each tax payment transaction after the required information being fully provided. The VA number must be used as the account number during payment.

The VA number generated by the e-TT system can be used for the payment of:

  • Income Tax
  • Petroleum Income Tax
  • Tax Compound
  • Income Tax by Foreign Artists
  • Withholding Tax (One Payer and One Payee only)

Taxpayer can perform tax payment using the VA numbers generated by the e-TT system through several payment methods:

  • Internet banking portal: IBG/RENTAS/ Telegraphic Transfer/ Electronic Fund Transfer
  • Payment at the bank counter: IBG/RENTAS/ Telegraphic Transfer/ Fund Transfer method only. (Payment by cheque using the VA numbers is not accepted at the bank counter).
  • Automated Teller Machine (ATM) > IBG.

Tax payment receipt will be issued based on the information provided in the e-TT system. Once payment has been made, any amendment on payment detail is not allowed through the e-TT system (Eg. Change on name of payer, name of payee, tax identification number, payment code, year of assessment etc.). Taxpayer need to refer to the respective collection unit at IRBM branches handling their tax file to request for the necessary adjustment.