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The Introduction of Bill Number as New Payment Reference Other Than Tax Identification Number (TIN)
Dimaklumkan bahawa Lembaga Hasil Dalam Negeri Malaysia (HASiL) telah memperkenalkan penggunaan Nombor Bil sebagai rujukan mandatori bagi urusan pembayaran semua jenis cukai langsung kecuali bayaran Potongan Cukai Bulanan (PCB) dan Duti Setem bermula 1 Januari 2023. Walau bagaimanapun, penggunaan Nombor Pengenalan Cukai (TIN) sebagai rujukan bayaran masih digunapakai bagi tempoh peralihan sehingga dimaklumkan kelak.
Tax Payment Via ByrHASiL Through FPX Services
Perkhidmatan ini menggunakan FPX sebagai Gateway untuk pengguna membayar cukai. Pengguna perlu mempunyai akaun perbankan internet dengan mana-mana bank yang menyertai FPX. Bayaran boleh dibuat secara dalam talian di MyTax in the official website www.hasil.gov.my via ‘ezHasil Services’ > ‘ByrHASiL menggunakan Nombor Pengenalan Cukai (TIN) atau Nombor Bil sebagai rujukan bayaran. Had amaun bagi setiap transaksi bayaran bagi perkhidmatan FPX di ByrHASiL adalah seperti berikut:
  • Account Type
    • Individual Transaction Limit = RM 5,000,000 (previously RM500,000)
    • Corporate/Business Transaction Limit = RM 5,000,000 (previously RM500,000)
Walau bagaimanapun, had transaksi bayaran ini juga bergantung kepada had pengeluaran/transaksi maksimum yang telah ditetapkan oleh pemilik akaun atau bank berkaitan. Sebagai contoh, walaupun had transaksi bagi individu menerusi FPX di ByrHASiL adalah sebanyak RM500 ribu, tetapi had pengeluaran maksimum akaun bank pembayar cukai ditetapkan sebanyak RM50 ribu, pembayar cukai masih tidak dapat membuat bayaran sekali gus kerana telah melebihi had pengeluaran maksimum yang ditetapkan. Pembayar cukai perlu berurusan dengan bank bagi peningkatan had transaksi berkenaan.
Tax payment at IRBM’s Revenue Management Centres (PPTH)
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 Tunai Bank draft Bill Number
2. Income Tax Kad Kredit/ Kad Debit yang dikeluarkan dalam Malaysia sahaja Bill Number
Caj Pentadbiran bayaran cukai menggunakan kad kredit sebanyak 0.8% ditanggung sepenuhnya oleh kerajaan bermula 2 Disember 2024. Lain-lain bayaran yang tidak disenaraikan seperti perenggan diatas akan dihentikan penerimaannya di kaunter Pusat Pengurusan Terimaan Hasil dan hanya boleh dibuat melalui kaedah bayaran seperti berikut:
  1. MyTax Portal (>https://mytax.hasil.gov.mythrough ‘ezHasil Services’ > ‘ByrHASiL’
  2. Internet banking portal of any commercial banks which have been allowed to accept direct tax payment
  3. The service counter of Commercial Banks and Post Office which have been appointed as IRBM collection agent.
  4. Cash Deposit Machine (CDM) of several commercial banks
  5. Auto Teller Machine (ATM) of several commercial banks
LHDNM telah melaksanakan pemberhentian penerimaan cek dan Money Order/Postal Order (MOPO) sebagai instrumen terimaan bagi bayaran cukai langsung di semua Pusat Pengurusan Terimaan Hasil (PPTH) LHDNM, Kaunter Bayaran Duti Setem, Bank dan Pejabat Pos yang menjadi ejen kutipan bayaran LHDNM bermula 1 Ogos 2023. Pelaksanaan ini terpakai bagi semua jenis bayaran cukai langsung kecuali;
  • 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
Tax Payment Using Credit and Debit Card at IRBM Revenue Management Centres
Kaunter Pusat Pengurusan Terimaan Hasil Kuala Lumpur (PPTH KL) turut menyediakan kaedah bayaran menggunakan kad kredit dan kad debit. Perkhidmatan ini boleh digunakan untuk semua kad kredit VISA and Mastercard yang dikeluarkan di Malaysia. Hanya bayaran cukai pendapatan sahaja yang dibenarkan dan Caj Pentadbiran bayaran cukai menggunakan kad kredit sebanyak 0.8% ditanggung sepenuhnya oleh kerajaan bermula 2 Disember 2024.
The type of tax payments that can be paid using credit and debit cards at IRBM Revenue Management Centres and the payment codes are as listed below:
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)
Payment by Post / Courier

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 

  1. Compound
    Payment Medium: Bank draft
    Payment Reference: Bill Number
  2. 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
    Payment Medium: Bank draft
    Payment Reference: Bill Number

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

TAX PAYMENT SERVICES AT INLAND REVENUE BOARD OF MALAYSIA (IRBM) COLLECTION AGENTS
a) Payment over the counter

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;

Bank AgentsServicesMode of PaymentChargesPayment Reference
Public BankIncome Tax & Real Property Gains Tax (RPGT)IBG (Current Account)No ChargesBill Number
Affin BankIBG (Current Account)No ChargesTax Identification Number (TIN)
BSN - Temporarily suspended due to enhancement process by bank from 30th of August 2023CashNo ChargesTax Identification Number (TIN)
IBG (Current Account)
MaybankCashRM1.00Bill Number
CIMB BankCash
(Lock Amount)		No ChargesBill Number
Debit Akaun
(Lock Amount)
Pos MalaysiaCashNo ChargesBill Number
RHBIBG (Current Account)No ChargesBill 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: 

  • Bill Number
    1. Bill Number
    2. Total Payment Amount
  • TIN
    1. Payment Code
    2. Taxpayer/Employer’s Name
    3. Taxpayer/Employer’s TIN
    4. Identification Number
    5. Year Assessment of payment/ The year and month of MTD Payment
    6. Deduction month for PCB payment
      Total Payment Amount

Payment via Internet Banking

Income Tax and Real Property Gains Tax (RPGT) can be paid through electronic banking channels of various commercial banks which have been appointed as direct tax collection agents as follows:

(Corporate Tax Only)

BankMode of Payment
Income TaxRPGTMTD
Alliance BankYesYesYes
CIMB BankYesYesYes
CitibankTemporarily suspended due to enhancement process by bankYes
Hong Leong BankYesYesYes
MaybankYesYesYes
Public BankYesYesYes
RHB BankYesYesYes
POS Malaysia–––
Ambank––Yes
OCBC Bank––Yes
HSBC Bank––Yes
Bank IslamTemporarily suspended due to enhancement process by bankYes
Bank Simpanan NasionalTemporarily suspended due to enhancement process by bank from 30th of August 2023Yes
Agro Bank––Yes
MBSB BankYesYesYes
Affin Bank––Yes
JP Morgan Chase BerhadYesYesYes
Bank MuamalatYesYesYes

Acknowledgment receipt issued through internet banking must be kept as proof of payment.

Bank AgentsIncome Tax/ RPGT PaymentMonthly Tax Deduction (MTD) Payment
CounterATMInternet BankingTelebankingCash Deposit Machine (CAM)Payment ReferenceCounterInternet Banking***
Alliance Bank––Yes––Bill NumberIBG*Yes
Affin BankYes–Yes––TINIBG*Yes
CIMB BankYes
'Lock' Amount
(Cash and Debit Account)		YesYes–YesBill NumberCash / IBG*Yes
CitibankTemporarily suspended due to enhancement process by bankIBG*Yes
Hong Leong Bank––Yes––Bill NumberIBG*Yes
MaybankYesYesYes––Bill NumberIBG*Yes
Public BankYes
(Debit Account Only)		YesYes–YesBill NumberIBG*Yes
RHB BankYes
(Debit Account Only)		YesYes (Individual only)Yes–Bill NumberIBG*Yes
POS MalaysiaYes (Cash Only)––––Bill NumberCash Only**–
Ambank––––––IBG*Yes
OCBC Bank––––––IBG*Yes
HSBC Bank––––––IBG*Yes
Bank IslamTemporarily suspended due to enhancement process by bankIBG*Yes
Bank RakyatTemporarily suspended due to enhancement process by bankIBG*Yes
Bank Simpanan NasionalTemporarily suspended due to enhancement process by bank from 30th of August 2023
Agro Bank––––––IBG*Yes
MBSB Bank––Yes––Bill NumberIBG*Yes
J.P. Morgan Chase Berhad––Yes––Bill NumberIBG*Yes
Bank Muamalat––Yes––Bill NumberIBG*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