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The Introduction of Bill Number as New Payment Reference Other Than Tax Identification Number (TIN)

HASiL 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 for the transition period until further notice.

Perkhidmatan ini menggunakan FPX sebagai Gateway untuk pengguna membayar cukai. Pengguna perlu mempunyai akaun perbankan internet dengan mana-mana bank yang menyertai FPX. Sila klik pautan berikut bagi senarai bank yang terlibat: Kindly log on to: ByrHASiL (menggunakan Nombor Pengenalan Cukai (TIN) atau Nombor Bil) Had amaun bagi setiap transaksi bayaran bagi perkhidmatan FPX di ByrHASiL adalah seperti berikut:
ACCOUNT TYPE TRANSACTION LIMIT
Individual RM5,000,000 (previously RM500,000)
Corporate/Business RM250,000,000 (previously RM100,000,000)
Walau bagaimanapun, had transaksi bayaran ini juga bergantung kepada had pengeluaran/transaksi maksimum yang telah ditetapkan oleh pemilik akaun atau bank berkaitan. Sebagai contoh, walaupun had transaksi bagi individu menerusi FPX di ByrHASiL adalah sebanyak RM500 ribu, tetapi had pengeluaran maksimum akaun bank pembayar cukai ditetapkan sebanyak RM50 ribu, pembayar cukai masih tidak dapat membuat bayaran sekali gus kerana telah melebihi had pengeluaran maksimum yang ditetapkan. Pembayar cukai perlu berurusan dengan bank bagi peningkatan had transaksi berkenaan. e-PCB Plus Log in and choose a role
Following the implementation of the termination of manual acceptance of tax payment instruments (cash, cheque and bank draft) for all direct tax payment at Revenue Collection Management Centre (PPTH - Pusat Pengurusan Terimaan HASiL) in Kuching and Kota Kinabalu starting from 1st of February 2024, a manual instrument of tax payment can only be received at PPTH Kuala Lumpur for the following tax payment:
No. Tax Payments Payment Medium Payment Reference
1. Compound Tunai Bank draft Bill Number
2. Income Tax Kad Kredit / Kad Debit yang dikeluarkan dalam Malaysia sahaja Bill Number
Caj Pentadbiran bayaran cukai menggunakan kad kredit sebanyak 0.8% ditanggung sepenuhnya oleh kerajaan bermula 2 Disember 2024. Lain-lain bayaran yang tidak disenaraikan seperti perenggan diatas akan dihentikan penerimaannya di kaunter Pusat Pengurusan Terimaan HASiL dan hanya boleh dibuat melalui kaedah bayaran seperti berikut:
  1. MyTax Portal at https://mytax.hasil.gov.my via ‘ezHasil Services’ > ‘ByrHASiL
  2. Commercial internet banking portal appointed as HASiL collection agents.
  3. Pos Malaysia and commercial banks appointed as HASiL collection agents.
  4. Cash deposit machines (CDM) of banks appointed as collection agents
  5. Automated Teller Machines (ATMs) of banks appointed as collection agents for HASiL
LHDNM telah melaksanakan pemberhentian penerimaan cek dan Money Order/Postal Order (MOPO) sebagai instrumen terimaan bagi bayaran cukai langsung di semua Pusat Pengurusan Terimaan Hasil (PPTH) LHDNM, Kaunter Bayaran Duti Setem, Bank dan Pejabat Pos yang menjadi ejen kutipan bayaran LHDNM bermula 1 Ogos 2023. Pelaksanaan ini terpakai bagi semua jenis bayaran cukai langsung except;
  • Income Tax Payments for advanced payment and instalments of Audit, Investigation and Civil Lawsuit cases using Post Dated Cheques (PDC) that have been submitted to HASiL before 1st of August 2023.

The counter at HASiL Revenue Management Center Kuala Lumpur (PPTH KL) provides payment methods using credit cards and debit cards

This service can be used for all VISA and Mastercard credit/debit cards issued in Malaysia.

The payment code using credit/debit cards for individuals are as follows:

ItemPayment CodeDescription
1084Indvidual Tax Instalment Payment/ Tax Balance
2088Investigation (Composite) Instalment Payment
3095Income Tax Payment (excluding instalment scheme)
4150Penalty Payment For Section 103A / 103
5153Composite Penalty Payment
6154Penalty Payment For Section 107C(9) / 107B(3)
7155Penalty Payment For Section 107C(10) / 107B(4)
8156Court Fees
9157Interest Payment On Judgement Amounts
10158Instalment Payment Approved by Audit Unit
11159Instalment Payment Approved by Collection Unit
12160Instalment Payment Approved by Civil Suit Unit
13173Legal Fees Payment
14196Tax Settlement
15197Tax settlement - Employer
16259Payment for Foreign Artists (Public Entertainer)
17351Compensation on Late Refund of Overpayment of Tax (2%)
18353Increment on Wrongly Paid Compensation
19361Penalty Payment under Subsection 113(1)/114(1)
20362Payment of LBATA Assessment Fee (Fixed Rate at RM 20,000.00)

Over the Counter

Payments of Income Tax dan Real Property Gains Tax (RPGT)

IRBM has already stopped 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 Offices starting from 1st of August 2023

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

Bank AgentsServicesMode of PaymentChargesPayment Reference
Public BankBayaran Cukai Pendapatan & CKHTIBG
(Current Account)		No ChargesBill Number
Affin BankIBG
(Current Account)		No ChargesTax Identification Number (TIN)
BSN - Temporarily suspended due to enhancement process by bank from 30th of August 2023CashNo ChargesTax Identification Number (TIN)
IBG
(Current Account)
MaybankCashRM1.00Bill Number
CIMB BankCash
(Lock Amount)		No ChargesBill Number
IBG
(Current Account)
(Lock Amount)
Pos MalaysiaCashNo ChargesBill Number
RHBIBG
(Current Account)		No ChargesBill Number

Bank imposes certain charges for cash payments at the service counter as shown in the table above.

The following information must be provided in the payment slip:

Payment using Bill Number or TIN as payment reference

TINBill Number
  1. Payment Code
  2. Taxpayer/Employer’s Name
  3. Taxpayer/Employer’s TIN
  4. Identification Number
  5. Year Assessment of payment/ Year and month of MTD Payment
  6. Total Payment Amount
  1. Bill Number
  2. Total Payment Amount

Monthly Tax Deduction (MTD) Payment

Monthly Tax Deduction (MTD) payments can be made through the following payment channels (upon submission of MTD data through the PCB service system (e-PCB Plus), such as e-Data PCB, e-PCB, e-CP39) (Refer to the payment channel information on Slip Pengesahan Data):

  • Financial Process Exchange (FPX)
  • Bank Counter /Automated Teller Machine (ATM)
  • IBG/RENTAS/Telegraphic Transfer (TT)/Cash Transfer

Payment via Internet Banking

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

BankMode of Payment
Income TaxRPGTMTD
Alliance BankYesYesYes
CIMB BankYesYesYes
CitibankYes
(Corporate Tax Only)		Yes
(Corporate Tax Only)		Yes
Hong Leong BankYesYesYes
MaybankYesYesYes
Public BankYesYesYes
RHB BankYesYesYes
POS Malaysia–––
Ambank––Yes
OCBC Bank––Yes
HSBC Bank––Yes
Bank IslamTemporarily suspended due to enhancement process by bankYes
Bank Simpanan NasionalTemporarily suspended due to enhancement process by bank from 30th of August 2023Yes
Agro Bank––Yes
MBSB BankYesYesYes
Affin Bank––Yes
JP Morgan Chase BerhadYesYesYes
Bank MuamalatYesYesYes

Income tax and Real Property Gains Tax (RPGT) payments can be made at the following banks’ ATM machines :

BankPayment Reference
1. Public BankTIN
2. MaybankBill Number
3. CIMB BankBill Number
4. RHB BankBill Number

ATM card of particular bank and TIN/ Bill Number are needed for the payment to be successful.

Payment of Income Tax and Real Property Gains Tax (RPGT) can be made via bank tele-banking service as follow;

  • Income Tax payment through RHB Mobile Banking application (Individual Tax Only).

Payment of individual Income Tax and Real Property Gains Tax (RPGT) is made available only in CIMB Bank branches using Bill Number as payment reference starting 16th August 2023.

IRBM introduced the e-Telegraphic Transfer (e-TT) system starting from 1 April 2022 to facilitate income tax payment via Telegraphic Transfer (TT) / Electronic Funds Transfer (EFT) and Interbank Giro (IBG) methods for both domestic and outside Malaysia taxpayers.

e-TT System has undergone the enhancement process starting 22th July 2025, which involves the option of generating VA number using Bill number and payment receipts via email.

e-TT is a system that generates a Virtual Account Number (VA) as the payment identification reference. Taxpayers who wish to make tax payments via Telegraphic Transfer (TT) from within or outside Malaysia are required to access the e-TT System, which can be reached through the MyTax Portal at mytax.hasil.gov.my via “ezHasil Services” > “e-TT” , and complete the payment information before the Virtual Account (VA) Number is generated. The VA number provided must be used as the account number when making the payment.

This system was introduced for the payment of Income Tax, Petroleum Income Tax, Tax Compound, and Withholding Tax.

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)

Payment receipts will be issued based on the information received through the e-TT Portal and the bill number. No amendments to the receipt will be made for information such as changes/additions to the payer’s name, recipient’s name, reference number amendments, payment codes, year of assessment, and other related information. Taxpayers must refer to the HASiL office for requests related to receipt amendments/adjustments.

Jadual Kod Bayaran Cukai Pendapatan dan Cukai Keuntungan Harta Tanah (CKHT)
Item Payment Code Description
1 084 Indvidual Tax Instalment Payment/ Tax Balance
2 086 Tax Instalment Payment - Company
3 088 Investigation (Composite) Instalment Payment
4 090 Real Property Gain Tax Payment (RPGT)
5 095 Income Tax Payment (excluding instalment scheme)
6 150 Penalty Payment For Section 103A / 103
7 151 Section 108 Payment
8 152 Section 108 Penalty Payment
9 153 Composite Penalty Payment
10 154 Penalty Payment For Section 107C(9) / 107B(3)
11 155 Penalty Payment For Section 107C(10) / 107B(4)
12 156 Court Fees
13 157 Interest Payment On Judgement Amounts
14 158 Instalment Payment Approved by Audit Unit
15 159 Instalment Payment Approved by Collection Unit
16 160 Instalment Payment Approved by Civil Suit Unit
17 173 Legal Fees Payment
18 178 Section 108 (Sec 25) Payment
19 181 Penalty Payment Section 25
20 196 Tax Settlement
21 197 Tax settlement - Employer
22 250 RPGT Penalty Payment by the Disposer
23 286 RPGT Penalty Payment by Acquirer
24 092 Monthly Tax Deduction (MTD)
25 253 Interest Payment on Judgment - RPGT
26 254 Audit Instalment Payment – RPGT
27 255 Instalment Payment (Collection Unit) – RPGT
28 256 Instalment Payment (Civil Suit Unit) - RPGT
29 257 Legal Fees Payment - RPGT
Bank Agents Income Tax/ RPGT Payment Monthly Tax Deduction (MTD) Payment
Counter ATM Perbankan Internet Perbankan Telefon / Mobile Mesin Deposit Tunai (CAM) Rujukan Bayaran Counter Perbankan Internet***
Alliance Bank – – Yes – – Bill Number IBG* Yes
Affin Bank Yes – – – – TIN IBG* Yes
CIMB Bank Yes (Cash & Debit Account) 'Lock' Amount Yes Yes 'Lock' Amount – Yes Bill Number Cash / IBG* Yes
Citibank Temporarily suspended due to enhancement process by bank IBG* Yes
Hong Leong Bank – – Yes – – Bill Number IBG* Yes
Maybank Yes Yes Yes – – Bill Number IBG* Yes
Public Bank Yes (Debit Account Only) Yes 'Lock' Amount Yes – Yes Bill Number IBG* Yes
RHB Bank Yes (Debit Account Only) Yes Yes (Individual Tax Only) Yes – Bill Number IBG* Yes
POS Malaysia Yes (Cash Only) – – – – Bill Number Cash Only** –
Ambank – – – – – – IBG* Yes
OCBC Bank – – – – – – IBG* Yes
HSBC Bank – – – – – – IBG* Yes
Bank Islam Temporarily suspended due to enhancement process by bank IBG* Yes
Bank Rakyat Temporarily suspended due to enhancement process by bank IBG* Yes
Bank Simpanan Nasional Temporarily suspended due to enhancement process by bank from 30th of August 2023
Agro Bank – – – – – – IBG* Yes
MBSB Bank – – Yes – – Bill Number IBG* Yes
J.P. Morgan Chase Berhad – – Yes – – Bill Number IBG* Yes
Bank Muamalat – – Yes – – Bill Number IBG* Yes