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.
The service uses FPX as a Gateway for users to pay taxes. Users need to have an internet banking account with any bank participating in FPX.
Payment can be made online at MyTax in the official website www.hasil.gov.my via ‘ezHasil Services’ > ‘ByrHASiL using Bill Number or TIN as payment reference.
The amount limit for each payment transaction for the FPX service at ByrHASiL is as follows:
However, this payment transaction limit also depends on the maximum withdrawal/transaction limit set by the account owner or related bank.
For example, although the transaction limit for individuals through FPX at ByrHASiL is up to RM500,000, nevertheless, the maximum withdrawal limit of the taxpayer's bank account is set at RM50,000, the taxpayer is still unable to make a one-time payment because the maximum withdrawal limit has been exceeded. In this situation, the taxpayers need to refer to the bank to increase the transaction limit.
Following the implementation of the termination of manual acceptance of tax payment instruments (cash, cheque and bank draft) for all direct tax payment at PPTH in Kuching and Kota Kinabalu starting from 1st of February 2024, a manual instrument of tax payment can only be received at PPTH Kuala Lumpurfor the following tax payment:
| No. | Tax Payments | Payment Medium | Payment Reference |
|---|---|---|---|
| 1. | Compound | Cash Bank Draft | Bill Number |
| 2. | Income Tax | Credit card/ Debit card issued in Malaysia | Bill Number |
The Administration Charge for tax payments using a credit card/ debit card of 0.8% is fully borne by the government starting December 2nd , 2024.
Other types of payment will no longer be accepted at PPTH but can only be made thorough options below:
HASiL has implemented the discontinuation of cheque and Money Order/Postal Order (MOPO) as payment instrument for direct tax payments at all PPTH, Stamp Duty Payment Counters, HASiL payment collection agent and Post Office starting from 1st of August 2023.
This implementation applies to all types of direct tax payments kecuali;
IRBM Revenue Management Centres at Kuala Lumpur, Kota Kinabalu and Kuching can accept tax payment using credit and debit card.
This service can be used for all VISA and Mastercard credit/debit cards issued in Malaysia.
Only income tax payments are allowed and the Administration Charge for tax payment using a credit card/ debit card of 0.8% is fully borne by the government starting December 2nd, 2024.
| Item | Payment Code | Description |
|---|---|---|
| 1 | 086 | Tax Instalment Payment - Company |
| 2 | 088 | Investigation (Composite) Instalment Payment |
| 3 | 095 | Income Tax Payment (excluding instalment scheme) |
| 4 | 150 | Penalty Payment For Section 103A / 103 |
| 5 | 151 | Section 108 Payment |
| 6 | 152 | Section 108 Penalty Payment |
| 7 | 153 | Composite Penalty Payment |
| 8 | 154 | Penalty Payment For Section 107C(9) / 107B(3) |
| 9 | 155 | Penalty Payment For Section 107C(10) / 107B(4) |
| 10 | 156 | Court Fees |
| 11 | 157 | Interest Payment On Judgement Amounts |
| 12 | 158 | Instalment Payment Approved by Audit Unit |
| 13 | 159 | Instalment Payment Approved by Collection Unit |
| 14 | 160 | Instalment Payment Approved by Civil Suit Unit |
| 15 | 173 | Legal Fees Payment |
| 16 | 178 | Section 108 (Sec 25) Payment |
| 17 | 181 | Penalty Payment Section 25 |
| 18 | 259 | Payment for Foreign Artists (Public Entertainer) |
| 19 | 351 | Compensation on Late Refund of Overpayment of Tax (2%) |
| 20 | 353 | Increment on Wrongly Paid Compensation |
| 21 | 361 | Penalty Payment under Subsection 113(1)/114(1) |
| 22 | 362 | Payment of LBATA Assessment Fee (Fixed Rate at RM 20,000.00) |
| 23 | 363 | Payment of Labuan Business Activity Tax Assessment (3% on Chargeable Income) |
| 24 | 364 | Payment of Compound Under Labuan Business Activity Tax (LBATA) |
| 25 | 365 | Payment for Increase Under Section 13 LBATA |
| 26 | 375 | Payment for LBATA Assessment (24% of Business Activity) |
| 27 | 376 | Payment for LBATA Assessment (24% of Non-Business Activity) |
In line with the implementation of changes to the type of payment receive at the IRBM Revenue Management Center (PPTH KL) from 1st January 2025, only following payments will be accepted and processed;
Payment Type
Payment sent by post has to be made using bank draft and made payable to "THE DIRECTOR GENERAL OF INLAND REVENUE". Taxpayer must provide name of the company, tax identification number, instalment number, year of assessment and their address at the back of the cheque. Post-dated cheques issued by banks outside Malaysia are not accepted. Payment by cash should not be sent by post. Cheque/bank draft has to be submitted to IRBM Revenue Management Centre In Kuala Lumpur at the following address:
Peninsular Malaysia
Kuala Lumpur Revenue Management Centre
Aras Tanah, Blok 8A,
Kompleks Bangunan Kerajaan,
Jalan Tuanku Abdul Halim,
50600 Kuala Lumpur
IRBM has already stopped accepting cheque and Money Order/Postal Order (MOPO) as payment instrument for direct tax payments at all PPTH, Stamp Duty Payment Counters, IRBM payment collection agents and Post Offices starting from 1st of August 2023
In line with the implementation of Bill Number as payment reference for the payment of direct taxes starting from 1st of January 2023, the following is the information on the type of service, type of payment, charges and payment reference for revenue collection agents;
| Collection Agent | Services | Types of Payment | Charges | Payment Reference |
|---|---|---|---|---|
| Public Bank | Income Tax | IBG | No Charges | Bill Number |
| Affin Bank | IBG | No Charges | Bill Number | |
| BSN - Temporarily suspended due to enhancement process by bank from 30th of August 2023 | Cash | No Charges | Tax Identification Number (TIN) | |
| IBG | ||||
| Maybank | Cash | RM1.00 | Bill Number | |
| CIMB Bank | Cash (Full Payment) | No Charges | Bill Number | |
| IBG (Full Payment) | ||||
| Pos Malaysia | Cash | No Charges | Bill Number | |
| RHB | IBG | No Charges | Bill Number |
Bank imposes certain charges for cash payments at the service counter as shown in the table above.
Sila lengkapkan “Bank In Slip” LHDNM yang disediakan di kaunter bank berkenaan untuk bayaran. Slip bank yang dikeluarkan oleh bank ini boleh dijadikan sebagai bukti bayaran kerana LHDNM tidak akan mengeluarkan resit bayaran lain bagi pembayaran di bank.
The following information must be provided in the payment slip:
Payment using Bill Number or TIN as payment reference:
Payment Reference:
| Bank | Types of Payment | |
|---|---|---|
| Income Tax | MTD | |
| 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 | 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 | Yes |
| Agro Bank | – | Yes |
| MBSB Bank | Yes | Yes |
| Affin Bank | – | Yes |
| JP Morgan Chase Berhad | Yes | Yes |
| Bank Muamalat | Yes | Yes |
| Collection Agent | Income Tax | MTD Payment | ||||||
|---|---|---|---|---|---|---|---|---|
| Types of Payment | Counter | ATM | Internet Banking | Telebanking | Cash Deposit Machine (CAM) | Payment Reference | Counter | Internet Banking*** |
| Alliance Bank | – | – | Yes | – | – | Bill Number | IBG* | Yes |
| Affin Bank | Yes | – | Yes | – | – | Bill Number | IBG* | Yes |
| CIMB Bank | Yes (Cash and Debit Account) (Full Amount) |
Yes | Yes (Full Amount) |
– | Yes | Bill Number | Cash / IBG* | Yes |
| Citibank | Temporarily suspended due to enhancement process by bank | IBG* | Yes | |||||
| Hong Leong Bank | – | – | Yes | – | – | Bill Number | IBG* | Yes |
| Maybank | Yes | Yes | Yes | – | – | Bill Number | IBG* | Yes |
| Public Bank | Yes (Debit Account Only) |
Yes | Yes | – | Yes | Bill Number | IBG* | Yes |
| RHB Bank | Yes (Debit Account Only) |
Yes | Yes (Individual only) | Yes | – | Bill Number | IBG* | Yes |
| POS Malaysia | Yes (Cash Only) | – | – | – | – | Bill Number | 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 | |||||||
| Agro Bank | – | – | – | – | – | – | IBG* | Yes |
| MBSB Bank | – | – | Yes | – | – | Bill Number | IBG* | Yes |
| J.P. Morgan Chase Berhad | – | – | Yes | – | – | Bill Number | IBG* | Yes |
| Bank Muamalat | – | – | Yes | – | – | Bill Number | 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
