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 1^st 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:

• https://www.paynet.my/fpx/banks-tpa.html

Kindly log on to :

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 1^st 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 1^st 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 1^st 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 1^st 2023, payment medium for Pusat Pengurusan Terimaan HASiL (PPTH) can be done through the following medium, using Bill Number or (TIN) as payment reference;

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:

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 1^st 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 1^st 2023, the following is the information on the type of service, type of payment, charges and payment reference for revenue collection agents;

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:

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 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 16^th 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

PAYMENT SERVICE CHART VIA IRBM COLLECTION AGENTS

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