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 payment counters 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 Payment Counters 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 Payment Counters

Kindly note that IRBM Kuala Lumpur, Kota Kinabalu and Kuching Payment Counters 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
(Individual Tax Only)
Yes
(Individual Tax Only)
Yes
POS Malaysia - - -
Ambank - - Yes
OCBC Bank - - Yes
HSBC Bank - - Yes
Bank Islam Yes
(Individual Tax Only)
Yes
(Individual Tax Only)
Yes
Bank Simpanan Nasional Yes Yes Yes
Agro Bank - - Yes
MBSB Bank Yes Yes Yes
Affin Bank - - 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 and RPGT payment at Maybank Berhad - Kawanku Phone Banking (1-300-88-6688)
  • 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.

Payment Of Income Tax via Monetary Transfer From Oversea

Two methods of income tax payment via monetary transfer from abroad are:

  1. Payment via Telegraphic Transfer (TT) / Transfer Interbank Giro (IBG) / Electronic Fund Transfer (EFT)
    • Kindly contact IRBM to get the payment procedure for telegraphic transfer payment by telephone, fax or email:
      • Telephone number : HASIL Care Line : 03-8911 1000(call within Malaysia) or 603-8911 1100 (call from oversea)
      • Fax number : 603-6201 9637, or

Email address : HelpTTpayment@hasil.gov.my

Taxpayers who have made payment via telegraphic transfer must furnish the following additional information to enable IRBM to update their tax ledger:

  • Payer name
  • Tax reference number
  • Transaction reference number for the TT/IBG/ EFT
  • Year of assessment
  • Payment code (Refer to the schedule at paragraph f)
  • Installment number, if any. If not stated, IRBM will consider current month as the installment number
  • Date Of Payment
  • Payment Amount

Official receipt will be issued on the amount received from the bank and after the complete payment information received by IRBM. Receipting process will be delayed for payment with incomplete information and late payment penalty could be imposed.

  1. By Bank Draft

Payment of income tax using bank draft requires the payer to submit the following instrument:

    • Payable to : Director General of Inland Revenue
    • Name and address of payer bank: Must be 'local paying bank' or 'local correspondence bank' so that the draft becomes a local cheque.

Payer may purchase bank draft in other than Malaysian Ringgit (RM) currency. Payer has to ensure that the amount paid are accurate based on the exchange rate on payment day. Payment will be recorded based on exchange rate on the day it was credited. Payment and payer details must be written clearly at the back page of the bank draft and be mailed to:

Inland Revenue Board Malaysia
Kuala Lumpur Payment Centre
Ground Floor, Block 8A
Government Offices Complex,
Jalan Tunku Abdul Halim
50600 KUALA LUMPUR, MALAYSIA

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  -

Cash / Cheque / IBG

Yes
Citibank - Yes (Corporate Tax only)  - - IBG*  Yes
Hong Leong Bank  -  - Yes -  - - IBG*  Yes
Maybank Yes 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   - Yes (Individual Tax Only) Yes (Individual Tax Only)  - 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

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