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, e-PCB, e-Data PCB and e-CP39 via FPX
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 :
Credit Card Payment via ByrHASiL
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/
IRBM REVENUE MANAGEMENT CENTER
Commencing from April 1st 2021, IBRM Revenue Management Center in Kuala Lumpur, Kuching and Kota Kinabalu will only accept payments of:
Other type of tax payment will no longer be accepted at IRBM Revenue Management Center but can be made thorough options below:
Tax Payment using Credit/Debit Card at IRBM Revenue Management Center
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) |
Tax Payment via IBRM Collection Agents (Post Offices and Banks)
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:
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:
1.2 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):
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 |
Yes |
|
CIMB Bank |
Yes |
Yes |
|
Citibank | - |
Yes |
|
Hong Leong Bank |
Yes |
Yes |
|
Maybank |
Yes |
Yes |
|
Public Bank |
Yes |
Yes |
|
RHB Bank |
Yes |
- | |
Bank Islam |
Yes |
- | |
Bank Simpanan Nasional |
Yes |
- | |
MBSB Bank |
Yes https://www.mbsbbank.com/ |
Yes |
|
Affin Bank |
- |
Yes |
ATM Machine Payment
Income tax and Real Property Gains Tax (RPGT) payments can be made at the following banks’ ATM machines :
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;
Payment via Cash Deposit Machine
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.
The VA number generated by the e-TT system can be used for the payment of:
Taxpayer can perform tax payment using the VA numbers generated by the e-TT system through several payment methods:
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
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