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.
These services are using FPX as a gateway for the tax payment.
Users should have an internet banking account with any FPX participating banks. For more information, kindly click the link below:
Kindly log on to:
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:
| ACCOUNT TYPE | TRANSACTION LIMIT |
|---|---|
| Individual | RM5,000,000 (previously RM500,000) |
| Corporate/Business | RM250,000,000 (previously RM100,000,000) |
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.
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 | Cash Bank Draft | Bill Number |
| 2. | Income Tax | Credit Card/ Debit card issued in Malaysia | Bill Number |
The Administration Charge for tax payments using a credit card/ debit card of 0.8% is fully borne by the government starting December 2nd , 2024.
Other types of payment will no longer be accepted at PPTH but can only be made thorough options below:
HASiL has implemented the discontinuation of cheque and Money Order/Postal Order (MOPO) as payment instrument for direct tax payments at all PPTH, Stamp Duty Payment Counters, HASiL payment collection agent and Post Office starting from 1st of August 2023.
This implementation applies to all types of direct tax payments except;
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:
| Item | Payment Code | Description |
|---|---|---|
| 1 | 084 | Indvidual Tax Instalment Payment/ Tax Balance |
| 2 | 088 | Investigation (Composite) Instalment Payment |
| 3 | 095 | Income Tax Payment (excluding instalment scheme) |
| 4 | 150 | Penalty Payment For Section 103A / 103 |
| 5 | 153 | Composite Penalty Payment |
| 6 | 154 | Penalty Payment For Section 107C(9) / 107B(3) |
| 7 | 155 | Penalty Payment For Section 107C(10) / 107B(4) |
| 8 | 156 | Court Fees |
| 9 | 157 | Interest Payment On Judgement Amounts |
| 10 | 158 | Instalment Payment Approved by Audit Unit |
| 11 | 159 | Instalment Payment Approved by Collection Unit |
| 12 | 160 | Instalment Payment Approved by Civil Suit Unit |
| 13 | 173 | Legal Fees Payment |
| 14 | 196 | Tax Settlement |
| 15 | 197 | Tax settlement - Employer |
| 16 | 259 | Payment for Foreign Artists (Public Entertainer) |
| 17 | 351 | Compensation on Late Refund of Overpayment of Tax (2%) |
| 18 | 353 | Increment on Wrongly Paid Compensation |
| 19 | 361 | Penalty Payment under Subsection 113(1)/114(1) |
| 20 | 362 | Payment 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;
| Collection Agent | Services | Types of Payment | Charges | Payment Reference |
|---|---|---|---|---|
| Public Bank | Bayaran Cukai Pendapatan & CKHT | IBG (Current Account) | No Charges | Bill Number |
| Affin Bank | IBG (Current Account) | No Charges | Bill Number | |
| BSN - Temporarily suspended due to enhancement process by bank from 30th of August 2023 | Cash | No Charges | Tax Identification Number (TIN) | |
| IBG (Current Account) | ||||
| Maybank | Cash | RM1.00 | Bill Number | |
| CIMB Bank | Cash (Full Payment) | No Charges | Bill Number | |
| IBG (Current Account) (Full Payment) | ||||
| Pos Malaysia | Cash | No Charges | Bill Number | |
| RHB | IBG (Current Account) | No Charges | Bill 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
| TIN | Bill Number |
|---|---|
|
|
MTD Payment
Monthly Tax Deduction (MTD) payment can be made at (upon submission of MTD data via (e-PCB Plus) through e-PCB, e-Data PCB or e-CP39):
| Bank | Types of Payment | |
|---|---|---|
| Income Tax | MTD | |
| Alliance Bank | Yes | Yes |
| CIMB Bank | Yes | Yes |
| Citibank | – | Yes |
| Hong Leong Bank | Yes | Yes |
| Maybank | Yes | Yes |
| Public Bank | Yes | Yes |
| RHB Bank | Yes | Yes |
| POS Malaysia | – | – |
| Ambank | – | Yes |
| OCBC Bank | – | Yes |
| HSBC Bank | – | Yes |
| Bank Islam | Temporarily suspended due to enhancement process by bank | Yes |
| Bank Simpanan Nasional | Temporarily suspended due to enhancement process by bank | Yes |
| Agro Bank | – | Yes |
| MBSB Bank | Yes | Yes |
| Affin Bank | – | Yes |
| JP Morgan Chase Berhad | Yes | Yes |
| Bank Muamalat | Yes | Yes |
| Bank | Payment Reference |
|---|---|
| 1. Public Bank | Bill Number |
| 2. Maybank | Bill Number |
| 3. CIMB Bank | Bill Number |
| 4. RHB Bank | Bill Number |
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:
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.
| 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 |
| Collection Agent | Income Tax | MTD Payment | ||||||
|---|---|---|---|---|---|---|---|---|
| Types of Payment | Counter | ATM | Banking Internet |
Banking Phone / Mobile |
Cash Deposit Machine (CDM) |
References Fee |
Counter | Banking Internet*** |
| Alliance Bank | – | – | Yes | – | – | Bill Number | IBG* | Yes |
| Affin Bank | Yes | – | Yes | – | – | Bill Number | IBG* | Yes |
| CIMB Bank | Yes (Cash & Debit Account) (Full Amount) |
Yes | Yes (Full 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 | 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 | – | IBG* | Yes | |||||
| Bank Simpanan Nasional | Temporarily suspended due to enhancement process by bank | |||||||
| 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 |
IBG* (Using MTD/ CP39 Account number)
Cash Only** - upon submission of MTD data via e-PCB or e-Data PCB system
Internet Banking*** - MTD data filling and payment through online banking
