Mode of Payment

Tax payment is made available through FPX gateway.

Users should have an internet banking account with any participating banks. For more info, kindly click the link below:

Kindly log on to :

ByrHASiL : https://byrhasil.hasil.gov.my/
e-PCB : https://ekls.hasil.gov.my/
e-Data PCB : https://eapps.hasil.gov.my/
e-CP39 : https://ecp39.hasil.gov.my/

Tax Payment with Credit Card via ByrHASiL

Tax payments for Income Tax and Real Property Gains Tax (RPGT) are made available using credit card via ByrHASiL at https://byrhasil.hasil.gov.my/creditcard/

Commencing from April 1st 2021, IBRM Revenue Management Center 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 purchaser under section 21B of RPGT 1976 (CKHT 502 Form)
  2. Income tax paid by Foreign Artists (Public Entertainer)
  3. Withholding Tax
  4. Compaund Payment; and
  5. Income Tax Payment using Credit/Debit Card

Other type of tax payment will no longer be accepted at IRBM Revenue Management Center but can be made thorough options below:

  1. MyTax Portal at https://mytax.hasil.gov.myvia ‘ezHasil Services’ > ‘ByrHASiL’
  2. Commercial internet banking portal appointed as IBRM collection agents.
  3. Pos Malaysia dan commercial banks appointed as IBRM collection agents.
  4. iCash Deposit Machine (CDM) of several commercial banks
  5. Automated Teller Machine (ATM) of selected commercial banks

Tax Payment using Credit/Debit Card at IRBM Revenue Management Center

Kindly note that IRBM Kuala Lumpur, Kota Kinabalu and Kuching Revenue Management Center do accept tax payments using VISA, Mastercard and American Express credit/debit card issued in Malaysia.

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

Item Payment Code Description
1 084

Tax Monthly Instalment Payment/ Balance of Tax - Individual

2 088 Investigation (Composite) and Instalment Payment
3 095 Income Tax Payment (excluding instalment scheme)
4 150 Penalty Payment For Section 103A / 103
5 153 Penalty Payment For Composite
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
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)

1. Over the Counter

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

Tax payments for individuals and companies can also be made by cash, cheque and direct debit at the following branches nationwide:

  1. CIMB Bank
  2. Public Bank
  3. Maybank
  4. POS Malaysia (Cash Only)
  5. Affin Bank
  6. Bank Simpanan Nasional

 

Bank Agents Services Mode of Payment Charges
Public Bank

Income Tax & Real Property Gains Tax (RPGT)

 

 

 

 

Cheque Public Bank Berhad RM2.00
Other than Public Bank Berhad RM4.00
Cash   RM2.00
Affin Bank IBG (Current Account) No Charges
BSN

Cash No Charges
IBG (Current Account)
Maybank


Cheque Maybank Berhad RM1.00
Other than Maybank Berhad RM1.00
Cash RM1.00
CIMB Bank Cash No Charges
Cheque
IBG (Current Account)
Bank Draft
Pos Malaysia Cash No Charges

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

 The following information must be provided in the payment slip:

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

1.2 MTD Payment

Monthly Tax Deduction (MTD) payment can be made at LHDNM agents counter as follows (upon submission of MTD data via e-PCB, e-Data PCB or e-CP39 system):

  • By cash/cheque - CIMB only
  • By cash – POS Malaysia
  • By debit instruction from account – All banks by using MTD/e-CP39 Account Number

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 agent as follows:

Bank Types of Payment
Income Tax RPGT MTD
Alliance Bank Yes Yes Yes
CIMB Bank Yes Yes Yes
Citibank Yes
(Corporate Tax Only)
Yes
(Corporate Tax Only)
Yes
Hong Leong Bank Yes Yes Yes
Maybank Yes Yes Yes
Public Bank Yes Yes Yes
RHB Bank Yes 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 Yes
(Individual Tax Only)
Yes
(Individual Tax Only)
Yes
Agro Bank - - Yes
MBSB Bank Yes Yes Yes
Affin Bank - - Yes
JP Morgan Chase Berhad - - Yes

Below are the links for payment of Income Tax and Real Property Gains Tax (RPGT) through the electronic channels of the appointed IRBM agents:

Type of Bank Agent Internet Banking Payment
Bank Individual Company
Alliance Bank

Yes

https://www.alliancebank.com.my

Yes

https://www.alliancebank.com.my

CIMB Bank

Yes

https://www.cimbclicks.com.my

Yes

http://www.cimb-bizchannel.com.my

Citibank -

Yes

https://www.citibank.com.my/
MYGCB

Hong Leong Bank

Yes

https://www.hlb.com.my/
main

Yes

https://www.hlb.com.my/
main

Maybank

Yes

https://www.maybank2u.com.my

Yes

http://www.maybank2e.net

Public Bank

Yes

https://www.pbebank.com

Yes

https://www.pbebank.com

RHB Bank

Yes

https://logon.rhb.com.my

-
Bank Islam

Yes

https://www.bankislam.biz

-
Bank Simpanan Nasional

Yes

https://www.mybsn.com.my

-
MBSB Bank

Yes

https://www.mbsbbank.com/
en/mjourney/individual/online-banking

Yes

https://www.mbsbbank.com/
en/mjourney

Affin Bank

-

Yes

https://corporate.affinmax.com/
cms/cfo.action

ATM Machine Payment

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

  • Public Bank
  • Maybank
  • CIMB Bank
  • RHB Bank

ATM card of particular bank and income tax reference 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 mobile phones at Bank Islam - i-TAP Mobile Banking (Individual Tax Only).

Payment of individual Income Tax and Real Property Gains Tax (RPGT) is made available only in Maybank branches.

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 Telegraphic Transfer (TT), Electronic Fund Transfer (EFT) and Inter-Bank GIRO (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 Payor 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.

For withholding tax payment, the subsequent CP37 Form still need to be submitted to the IRBM Non-Resident Branch on email address of WHToperasi@hasil.gov.my on the payment day.

Tax payment receipt will be issued based on information provided in the e-TT system. No amendment on payment detail can be done through the e-TT system, once payment has been made (Eg. Change on name of payor, name of payee, tax reference 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.

Income Tax and Real Property Gains Tax (RPGT) Payment Code

Item Payment code Description
1 084 Tax Instalment Payment/Tax Balance - Individual
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 Fee Payment
13 157 Interest on Judgement Amounts Payment
14 158 Instalment Payment Approved by Audit
15 159 Instalment Payment Approved by Collections Unit
16 160 Instalment Payment Approved by Civil Suit Unit
17 173 Legal Fee Payment
18 178 Bayaran Section 108 Payment (Sec 25)
19 181 Penalty Payment Section  25
20 196 Tax Settlement
21 197 Tax Settlement - Employer
22 250 RPGT Penalty Payment- Disposer
23 286 RPGT Penalty Payment- Acquirer
24 092 Monthly Tax Deduction (MTD)
25 253 Interest on Judgment  - RPGT Payment
26 254 Audit Instalment – RPGT Payment
27 255 Recovery Instalment – RPGT Payment
28 256 Sivil Suit Instalment - RPGT Payment
29 257 Legal Fee – RPGT Payment

PAYMENT SERVICE CHART VIA IRBM COLLECTION AGENTS

Collection Agent Income Tax / RPGT Payment MTD Payment
Type of Payment Counter ATM Internet Banking Telebanking Cheque Deposit Machine(CDM) Cash Deposit Machine (CAM) Counter

Internet Banking

Alliance Bank  - - Yes IBG* Yes
Affin Bank Yes  - - IBG*
CIMB Bank Yes Yes Yes  - Yes

Cash / Cheque / IBG

Yes
Citibank - Yes (Corporate Tax only)  - - IBG*  Yes
Hong Leong Bank  -  - Yes -  - - IBG*  Yes
Maybank Yes Yes Yes - Yes  IBG*  Yes
Public Bank  Yes Yes Yes IBG*  -
RHB Bank Yes Yes (Individual Tax Only)  - IBG*   -
POS Malaysia  Ya (Tunai sahaja) 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 Yes  - Yes (Individual Tax Only)  -  -  -  IBG*  Yes
Agro Bank  -  -  -  IBG* Yes
MBSB Bank     Yes       IBG*  Yes
J.P. Morgan Chase Berhad - - - - - - 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