My Situation

Is my early redemption of Leave Replacement (GCR) Award taxable?


Early redemption of GCR Award is subject to income tax under subsection 4(b) of the Income Tax Act 1967 (ACP) as part of gross income from employment under paragraph 13(1)(a) of the ITA. This income will be taxable in the year of assessment in which the GCR cash award is received.

Should my employer arrange for monthly tax deduction (MTD) on the early redemption of the Leave Replacement (GCR) Award ?


Employer needs to arrange for Monthly Tax Deduction (MTD) on the early redemption of the GCR cash award for employee as per the calculation of the MTD on gross income from employment under paragraph 13(1)(a) of the ITA.

How to register a Tax Identification Number?


Application or registration for Tax Identification Number (TIN) can be done online through e-Daftar.


Manual application at any nearest IRBM counter.


How do I check my Tax Identification Number?


Kindly check Tax Identification Number through e-Daftar application and key in:

  1. Identification Card Number (Individual) or;
  2. SSM Registration Number (Company)

Additional Info:

Please key in your registered email address and phone number or mobile phone number to display your Tax Identification Number.

How long does it take to register a Tax Identification Number?


Registration for tax identification number will be processed within 3 working days for individuals and companies.

What are the supporting documents required for income tax number registration?


Supporting documents:

Online (e-Daftar):

  1. Passport for non -Malaysian citizens
  2. Business Registration Certificate (for individuals with business)

Manual (Form):

  1. Form CP600
  2. Identification card (new IC, military, police or passport)
  3. Business Registration Certificate (for individuals with business)
  4. Income statement/ salary slip

I have been issued CP500 tax instalment payment schedule and each instalment has different bill number. Can I make all payments at once through ByrHasil?


Yes. Taxpayers can choose the bill number to be paid in one go in the e-Billing system. A new bill number will be automatically generated so that taxpayer can proceed with the selected payment and make the payment through ByrHasil.

Additional Info:

This procedure also applies to CP204 payments.

I have made a payment through ByrHasil. However, I chose the wrong bill number when making the payment.

Can the payment be transferred to the correct bill number?


Yes. Taxpayer may walk-in to the nearest IRBM counter for further action.

For classification purpose, please refer to the LHDNM Official Portal, > Quick Links > FAQs MCO 3.0 – National Recovery Plan & Economic Stimulus Package > Frequently Ask Question On Contribution / Donation.
Refer to the link:

My bank transaction limit is insufficient to make the tax payment. Can I pay the same bill number multiple times through ByrHasil?


Yes, taxpayers can make multiple payments until the payment is complete. If the payment has been completed, the bill number will not be displayed on e-Billing.

When will the information for payment made through ByrHasil?


Information regarding payments made through ByrHasil  will be updated in MyTax system as follows :

  1. FPX payment using an identification number:

Payment information will be updated within 7 working days after payment is successfully made.

  1. FPX payment using bill number:

Payment information will be updated according to the actual time the payment is successfully made.

I have made a payment through ByrHasil via e-Billing system.

How can I check the transaction records?


Taxpayers may check transaction records by following these steps:

Log in to MyTax di > Click ezHasil Services > Click e-Billing > Click Transaction Record

I did not receive an any notification e-mel once payment made via Byrhasil is successful. How do i get my payment receipt?


IRBM does not issue payment receipts for all tax payment transactions through e-payment facilities and bank counters.

Taxpayer or tax representative must ensure that bank confirmation slips are kept well. These will be treated as payment receipt / proof of payment.

However, if the individual or company has e-Filing ID, online payment receipt can be printed via MyTax:

Login to MyTax > Click the MyTax Status icon (This icon is at the top right of the display)

Click Ledger

I have submitted e-BE 2022 on 1st of March 2023. However, I have key in the wrong amount for my income. How can I make the amendment of e-BE for this?


Kindly send an appeal letter (stating the mistakes made), supporting documents and manual re-calculation to IRBM that handles your tax file. However, if the amendment includes under declared of income or over declared of reliefs which may results in additional tax, you need to fill in the BE/B Amended Return Form (ARF). The completed ARF must be submitted to the IRBM branch that handles your income tax file.

I have made an Employment Insurance Scheme (EIS) deduction for an employee. Can the EIS deduction be included in the Statement of Remuneration (EA Form)?


Yes, the Employment Insurance Scheme (EIS) can be included in the EA Form.

The amount of EIS deductions can be entered on Part E of EA Form.

I want to reset the e-Data PCB / e-PCB and e-CP39 password but the registered email is inactive.


e-Data PCB/ e-PCB

Employers can submit an application letter signed by the director (Using company letterhead) to update the email registered in the e-Data PCB / e-PCB system at this link > EzHasil/MyTax Enquiry > click next to submit the application letter.


e-CP39 registration is based on email. If the email has been inactive, it is necessary to register a new ID for the e-CP39 system. Please click this link

to make a new application.

If the employer has submitted C.P.8D through e-Data Praisi, is it necessary to submit Form C.P.8D together with Form E?

Answer :

Form E will only be considered complete if C.P.8D is submitted on or before 31 March 2023.

Employers who have submitted information via e-Data Praisi/e-CP8D before 25 February 2023 are no longer required to complete and furnish Form C.P.8D via Form E

Do employers consisting Sole Proprietorship, Partnership, Hindu Joint Family and Deceased Person’s Estate who do not have employees need to submit Form C.P.8D?

Answer :

Employers which are Sole Proprietorship, Partnership, Hindu Joint Family and Deceased Person’s Estate who do not have employees are exempted from submitting Form C.P.8D.

Is SST / digital tax which is charged in invoice subject to WHT?


SST (Malaysia Customs) amount is not included as gross amount in computing WHT.


Invoice Details

Facebook Ads                         RM 30.97

SST 6%                                   RM   1.86

Total Payment                         RM 32.83

WHT Computation

Gross Amount                         RM 30.97

WHT 10%                                RM  3.09

I would like to make payment for withholding tax to 7 similar companies.Can payment be made by single cheque instead of issuing 7 cheques?


One(1) cheque to pay for 5 recipient or 5 transactions only(Including small value of WHT); and

One(1) cheque for penalty due to late payment of withholding tax only for 5 recipient

How do I pay the Withholding tax?


There are four (4) payment methods, namely:-

  1. Online through:
      • Telegraphic Transfer (TT)
      • Interbank Transfer Giro (IBG)
      • Electronic Fund Transfer (EFT)

    Important Info:

      • Payment made via online must use VA account number. Kindly visit to get VA account number.
      • This online payment method does not apply to withholding tax payment under Section 107D of the Income Tax Act 1967.


  2. Automated Teller Machine (ATM)

    Payment made via ATM must use Virtual Account Number (VA). Kindly visit to get VA account number.


  3. LHDNM Payment Counter:
    Peninsular Malaysia: Kuala Lumpur Payment Center,
    Payment Counter
    Ground Floor, Block 8a
    Kompleks Bangunan Kerajaan
    Jalan Tuanku Abdul Halim
    50600 Kuala Lumpur
    Sabah and WP Labuan: Payment Counter
    Kota Kinabalu Branch
    Ground Floor Tower Of Revenue,
    Jalan Tuanku Abdul Rahman,
    88600 Kota Kinabalu, Sabah
    Sarawak: Payment Counter
    Kuching Branch
    Level 1, Menara Hasil,
    No. 1, Jalan Padungan,
    93100 Kuching, Sarawak


  4. By post to the LHDNM Payment Center:
    Peninsular Malaysia: Inland Revenue Board Of Malaysia
    Kuala Lumpur Payment Centre
    Level 15, Block 8A Kompleks Bangunan Kerajaan
    Jalan Tuanku Abdul Halim
    P.O. Box 11061 50990 Kuala Lumpur
    Sabah and WP Labuan: Inland Revenue Board Of Malaysia
    Kota Kinabalu Branch
    Kota Kinabalu Payment Center
    Wisma Hasil
    Jalan Tunku Abdul Rahman
    88600 Kota Kinabalu Sabah
    Sarawak: Inland Revenue Board Malaysia
    Kuching Branch
    Kuching Payment Center,
    Tax Collection Operation Unit Level 1,
    Menara Hasil No. 1, Jalan Padungan
    93100 Kuching Sarawak

I have generated VA number to pay tax through e-TT, can I use the number to pay in cheque or cash?


Tax Payment using VA number from e-TT system can be performed through IBG or Internet banking (TT).

Payment in cheque or cash are not allowed.

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