Mode of Payment

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) : 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/

IRBM has temporarily stopped accepting tax payments using credit cards on ByrHASiL portal starting from 1 October 2022 until further notice. Payment by credit card can still be made at PPTH KL, PPTH Kuching and PPTH Kota Kinabalu. An Administration Charge of 0.8% will be imposed upon making a payment using Credit Card.

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
  5. Income Tax Payment using Credit/Debit Card; and
  6. Payment for 2% deduction of commission paid by payer company to agent or distributor (Section 107D of Income Tax Act 1967); and

Other types of payment will no longer be accepted at IRBM Revenue Management Center but can only 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

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 Pusat Pengurusan Terimaan HASiL (PPTH), Stamp Duty Payment Counters, IRBM payment collection agent 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 August 1st 2023, payment medium for Pusat Pengurusan Terimaan HASiL (PPTH) can be done through the following medium, using Bill Number or (TIN) as payment reference;

Pusat Pengurusan Terimaan HASiL (PPTH)

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/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 and Mastercard credit/debit card issued in Malaysia.

The payment code using credit/debit cards for individuals 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)

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 Pusat Pengurusan Terimaan HASiL (PPTH), 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 Only)
  5. Affin Bank
  6. 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 January 1st 2023, the following is the information on the type of service, type of payment, charges and payment reference for revenue collection agents;

Bank Agents Services Mode of Payment Charges 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)

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

  1. Payment Code
  2. Taxpayer/Employer’s Name
  3. Taxpayer/Employer’s TIN
  4. Identification No.
  5. Year Assessment 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

1.2 Monthly Tax Deduction (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- 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 Temporarily suspended due to enhancement process by bank from 30/8/2023 Yes
Agro Bank - - Yes
MBSB Bank Yes Yes Yes
Affin Bank - - Yes
JP Morgan Chase Berhad - - Yes

ATM Machine Payment

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

  Bank Payment Reference
1. Public Bank TIN
2. Maybank Bill Number
3. CIMB Bank Bill Number
4. RHB Bank Bill 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 mobile phones at Bank Islam - i-TAP Mobile Banking (Individual Tax Only).
  • This service is temporarily suspended due to the enhancement process by bank.

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.

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 reference number, payment code, year of assessment etc.). Taxpayer needs to refer to the respective collection unit at HASiL Office 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 Yes

Cash / IBG

Yes
Citibank - Yes (Corporate Tax only)  - - IBG*  Yes
Hong Leong Bank  -  - Yes -  - - IBG*  Yes
Maybank 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 Temporarily suspended due to enhancement process by bank from 30/8/2023  - Temporarily suspended due to enhancement process by bank from 30/8/2023  -  -  - Temporarily suspended due to enhancement process by bank from 30/8/2023
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