{"id":20672,"date":"2026-05-18T21:56:29","date_gmt":"2026-05-18T13:56:29","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=20672"},"modified":"2026-06-26T16:10:56","modified_gmt":"2026-06-26T08:10:56","slug":"kaedah-pembayaran","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/","title":{"rendered":"Payment Method"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"20672\" class=\"elementor elementor-20672\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d2421d8 e-flex e-con-boxed e-con e-parent\" data-id=\"7d2421d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-12d374 e-con-full e-flex e-con e-child\" data-id=\"12d374\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77e8e0ac elementor-widget elementor-widget-template\" data-id=\"77e8e0ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"20760\" class=\"elementor elementor-20760\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2ff5b4 e-flex e-con-boxed e-con e-parent\" data-id=\"d2ff5b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81a0051 elementor-widget elementor-widget-heading\" data-id=\"81a0051\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-024dcb5 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"024dcb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\" tabindex=\"-1\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\" tabindex=\"-1\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\" tabindex=\"-1\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\" tabindex=\"-1\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\" tabindex=\"-1\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\" tabindex=\"-1\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\" tabindex=\"-1\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\" tabindex=\"-1\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70f91256 e-con-full e-flex e-con e-child\" data-id=\"70f91256\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41b10e13 elementor-widget elementor-widget-heading\" data-id=\"41b10e13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Payment Method<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f66744 e-con-full e-flex e-con e-child\" data-id=\"8f66744\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a45c0f1 elementor-widget elementor-widget-text-editor\" data-id=\"2a45c0f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>The Introduction of Bill Number as New Payment Reference Other Than Tax Identification Number (TIN)<\/h5>\nDimaklumkan 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.\n\nWalau bagaimanapun, penggunaan Nombor Pengenalan Cukai (TIN) sebagai rujukan bayaran masih digunapakai bagi tempoh peralihan sehingga dimaklumkan kelak.\n<h5>Tax Payment Via ByrHASiL Through FPX Services<\/h5>\nPerkhidmatan ini menggunakan FPX sebagai Gateway untuk pengguna membayar cukai. Pengguna perlu mempunyai akaun perbankan internet dengan mana-mana bank yang menyertai FPX.\n\nBayaran boleh dibuat secara dalam talian di\u00a0<strong>MyTax<\/strong>\u00a0in the official website\u00a0<a href=\"\/en\/\">www.hasil.gov.my<\/a>\u00a0<strong>via \u2018ezHasil Services\u2019 &gt; \u2018ByrHASiL\u00a0<\/strong>menggunakan Nombor Pengenalan Cukai (TIN) atau Nombor Bil sebagai rujukan bayaran.\n\nHad amaun bagi setiap transaksi bayaran bagi perkhidmatan FPX di ByrHASiL adalah seperti berikut:\n<ul>\n \t<li>Account Type\n<ul>\n \t<li><strong>Individual<\/strong>\nTransaction Limit = RM 5,000,000 (previously RM500,000)<\/li>\n \t<li><strong>Corporate\/Business\n<\/strong>Transaction Limit = RM 5,000,000 (previously RM500,000)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\nWalau bagaimanapun, had transaksi bayaran ini juga bergantung kepada had pengeluaran\/transaksi maksimum yang telah ditetapkan oleh pemilik akaun atau bank berkaitan.\n\nSebagai 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.\n<h5>Tax payment at IRBM\u2019s Revenue Management Centres (PPTH)<\/h5>\nFollowing 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:\n<div class=\"table-wrapper\">\n<table class=\"custom-table\">\n<thead>\n<tr>\n<th>No.<\/th>\n<th>Tax Payments<\/th>\n<th>Payment Medium<\/th>\n<th>Payment Reference<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.<\/td>\n<td>Compound<\/td>\n<td>Tunai\nBank draft<\/td>\n<td>Bill Number<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>Income Tax<\/td>\n<td>Kad Kredit\/\nKad Debit yang dikeluarkan dalam Malaysia sahaja<\/td>\n<td>Bill Number<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\nCaj Pentadbiran bayaran cukai menggunakan kad kredit sebanyak 0.8% ditanggung sepenuhnya oleh kerajaan bermula 2 Disember 2024.\n\nLain-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:\n<ol>\n \t<li>MyTax Portal (<a href=\"https:\/\/mytax.hasil.gov.my\" target=\"_blank\">>https:\/\/mytax.hasil.gov.my<\/a>through \u2018ezHasil Services\u2019 &gt; \u2018ByrHASiL\u2019<\/li>\n \t<li>Internet banking portal of any commercial banks which have been allowed to accept direct tax payment<\/li>\n \t<li>The service counter of Commercial Banks and Post Office which have been appointed as IRBM collection agent.<\/li>\n \t<li>Cash Deposit Machine (CDM) of several commercial banks<\/li>\n \t<li>Auto Teller Machine (ATM) of several commercial banks<\/li>\n<\/ol>\nLHDNM 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.\n\nPelaksanaan ini terpakai bagi semua jenis bayaran cukai langsung <strong>kecuali;<\/strong>\n<ul>\n \t<li>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<\/li>\n<\/ul>\n<h5>Tax Payment Using Credit and Debit Card at IRBM Revenue Management Centres<\/h5>\nKaunter Pusat Pengurusan Terimaan Hasil Kuala Lumpur (PPTH KL) turut menyediakan kaedah bayaran menggunakan kad kredit dan kad debit.\n\nPerkhidmatan ini boleh digunakan untuk semua kad kredit\u00a0<strong>VISA\u00a0<\/strong>and<strong>\u00a0Mastercard<\/strong>\u00a0yang dikeluarkan di Malaysia.\n\nHanya 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.\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d37c97e e-con-full e-flex e-con e-child\" data-id=\"4d37c97e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-358c1df0 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"358c1df0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8980\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8980\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 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: <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8980\" class=\"elementor-element elementor-element-1ad44490 e-con-full e-flex e-con e-child\" data-id=\"1ad44490\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61c5467a elementor-widget elementor-widget-text-editor\" data-id=\"61c5467a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table\">\n    <thead>\n      <tr>\n        <th>Item<\/th>\n        <th>Payment Code<\/th>\n        <th>Description<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>1<\/td>\n        <td>086<\/td>\n        <td>Tax Instalment Payment - Company<\/td>\n      <\/tr>\n      <tr>\n        <td>2<\/td>\n        <td>088<\/td>\n        <td>Investigation (Composite) Instalment Payment<\/td>\n      <\/tr>\n      <tr>\n        <td>3<\/td>\n        <td>095<\/td>\n        <td>Income Tax Payment (excluding instalment scheme)<\/td>\n      <\/tr>\n      <tr>\n        <td>4<\/td>\n        <td>150<\/td>\n        <td>Penalty Payment For Section 103A \/ 103<\/td>\n      <\/tr>\n      <tr>\n        <td>5<\/td>\n        <td>151<\/td>\n        <td>Section 108 Payment<\/td>\n      <\/tr>\n      <tr>\n        <td>6<\/td>\n        <td>152<\/td>\n        <td>Section 108 Penalty Payment<\/td>\n      <\/tr>\n      <tr>\n        <td>7<\/td>\n        <td>153<\/td>\n        <td>Composite Penalty Payment<\/td>\n      <\/tr>\n      <tr>\n        <td>8<\/td>\n        <td>154<\/td>\n        <td>Penalty Payment For Section 107C(9) \/ 107B(3)<\/td>\n      <\/tr>\n      <tr>\n        <td>9<\/td>\n        <td>155<\/td>\n        <td>Penalty Payment For Section 107C(10) \/ 107B(4)<\/td>\n      <\/tr>\n      <tr>\n        <td>10<\/td>\n        <td>156<\/td>\n        <td>Court Fees<\/td>\n      <\/tr>\n      <tr>\n        <td>11<\/td>\n        <td>157<\/td>\n        <td>Interest Payment On Judgement Amounts<\/td>\n      <\/tr>\n      <tr>\n        <td>12<\/td>\n        <td>158<\/td>\n        <td>Instalment Payment Approved by Audit Unit<\/td>\n      <\/tr>\n      <tr>\n        <td>13<\/td>\n        <td>159<\/td>\n        <td>Instalment Payment Approved by Collection Unit<\/td>\n      <\/tr>\n      <tr>\n        <td>14<\/td>\n        <td>160<\/td>\n        <td>Instalment Payment Approved by Civil Suit Unit<\/td>\n      <\/tr>\n      <tr>\n        <td>15<\/td>\n        <td>173<\/td>\n        <td>Legal Fees Payment<\/td>\n      <\/tr>\n      <tr>\n        <td>16<\/td>\n        <td>178<\/td>\n        <td>Section 108 (Sec 25) Payment<\/td>\n      <\/tr>\n      <tr>\n        <td>17<\/td>\n        <td>181<\/td>\n        <td>Penalty Payment Section  25<\/td>\n      <\/tr>\n      <tr>\n        <td>18<\/td>\n        <td>259<\/td>\n        <td>Payment for Foreign Artists (Public Entertainer)<\/td>\n      <\/tr>\n      <tr>\n        <td>19<\/td>\n        <td>351<\/td>\n        <td>Compensation on Late Refund of Overpayment of Tax (2%)<\/td>\n      <\/tr>\n      <tr>\n        <td>20<\/td>\n        <td>353<\/td>\n        <td>Increment on Wrongly Paid Compensation<\/td>\n      <\/tr>\n      <tr>\n        <td>21<\/td>\n        <td>361<\/td>\n        <td>Penalty Payment under Subsection 113(1)\/114(1)<\/td>\n      <\/tr>\n      <tr>\n        <td>22<\/td>\n        <td>362<\/td>\n        <td>Payment of LBATA Assessment Fee\n\n(Fixed Rate at RM 20,000.00)<\/td>\n      <\/tr>\n      <tr>\n        <td>23<\/td>\n        <td>363<\/td>\n        <td>Payment of Labuan Business Activity Tax Assessment (3% on Chargeable Income)<\/td>\n      <\/tr>\n      <tr>\n        <td>24<\/td>\n        <td>364<\/td>\n        <td>Payment of Compound Under Labuan Business Activity Tax (LBATA)<\/td>\n      <\/tr>\n      <tr>\n        <td>25<\/td>\n        <td>365<\/td>\n        <td>Payment for Increase Under Section 13 LBATA<\/td>\n      <\/tr>\n      <tr>\n        <td>26<\/td>\n        <td>375<\/td>\n        <td>Payment for LBATA Assessment (24% of Business Activity)<\/td>\n      <\/tr>\n      <tr>\n        <td>27<\/td>\n        <td>376<\/td>\n        <td>Payment for LBATA Assessment (24% of Non-Business Activity)<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a05e50 elementor-widget elementor-widget-text-editor\" data-id=\"4a05e50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Payment by Post \/ Courier<\/h5><p>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;<\/p><p>Payment Type\u00a0<\/p><ol><li><strong>Compound<br \/><\/strong>Payment Medium: Bank draft<br \/>Payment Reference: Bill Number<\/li><li><strong>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<br \/><\/strong>Payment Medium: Bank draft<br \/>Payment Reference: Bill Number<strong><br \/><\/strong><\/li><\/ol><p>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.\n\nPost-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:<\/p><p><strong>Peninsular Malaysia<\/strong><\/p><p>Kuala Lumpur Revenue Management Centre<\/p><p>Aras Tanah, Blok 8A,<br \/>Kompleks Bangunan Kerajaan,<br \/>Jalan Tuanku Abdul Halim,<br \/>50600 Kuala Lumpur<\/p><h5>TAX PAYMENT SERVICES AT INLAND REVENUE BOARD OF MALAYSIA (IRBM) COLLECTION AGENTS<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8d5ae9 e-con-full e-flex e-con e-child\" data-id=\"f8d5ae9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0ebb19 elementor-widget elementor-widget-html\" data-id=\"b0ebb19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c86eb5a custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"c86eb5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2100\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2100\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> a) Payment over the counter <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2100\" class=\"elementor-element elementor-element-0165afe e-con-full e-flex e-con e-child\" data-id=\"0165afe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a16112c elementor-widget elementor-widget-text-editor\" data-id=\"a16112c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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<\/p><p>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;<\/p><div class=\"table-wrapper\"><table class=\"custom-table no-zebra\"><thead><tr><th style=\"text-align: center;\">Bank Agents<\/th><th style=\"text-align: center;\">Services<\/th><th style=\"text-align: center;\">Mode of Payment<\/th><th style=\"text-align: center;\">Charges<\/th><th style=\"text-align: center;\">Payment Reference<\/th><\/tr><\/thead><tbody><tr><td style=\"text-align: center; vertical-align: middle;\">Public Bank<\/td><td style=\"text-align: center; vertical-align: middle; font-weight: bold;\" rowspan=\"9\">Income Tax &amp; Real Property Gains Tax (RPGT)<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG (Current Account)<\/td><td style=\"text-align: center; vertical-align: middle;\">No Charges<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><\/tr><tr><td style=\"text-align: center; vertical-align: middle;\">Affin Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG (Current Account)<\/td><td style=\"text-align: center; vertical-align: middle;\">No Charges<\/td><td style=\"text-align: center; vertical-align: middle;\">Tax Identification Number (TIN)<\/td><\/tr><tr><td style=\"text-align: center; vertical-align: middle;\" rowspan=\"2\">BSN - Temporarily suspended due to enhancement process by bank from 30th of August 2023<\/td><td style=\"text-align: center; vertical-align: middle;\">Cash<\/td><td style=\"text-align: center; vertical-align: middle;\" rowspan=\"2\">No Charges<\/td><td style=\"text-align: center; vertical-align: middle;\" rowspan=\"2\">Tax Identification Number (TIN)<\/td><\/tr><tr><td style=\"text-align: center; vertical-align: middle;\">IBG (Current Account)<\/td><\/tr><tr><td style=\"text-align: center; vertical-align: middle;\">Maybank<\/td><td style=\"text-align: center; vertical-align: middle;\">Cash<\/td><td style=\"text-align: center; vertical-align: middle;\">RM1.00<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><\/tr><tr><td style=\"text-align: center; vertical-align: middle;\" rowspan=\"2\">CIMB Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">Cash<br \/>(Lock Amount)<\/td><td style=\"text-align: center; vertical-align: middle;\" rowspan=\"2\">No Charges<\/td><td style=\"text-align: center; vertical-align: middle;\" rowspan=\"2\">Bill Number<\/td><\/tr><tr><td style=\"text-align: center; vertical-align: middle;\">Debit Akaun<br \/>(Lock Amount)<\/td><\/tr><tr><td style=\"text-align: center; vertical-align: middle;\">Pos Malaysia<\/td><td style=\"text-align: center; vertical-align: middle;\">Cash<\/td><td style=\"text-align: center; vertical-align: middle;\">No Charges<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><\/tr><tr><td style=\"text-align: center; vertical-align: middle;\">RHB<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG (Current Account)<\/td><td style=\"text-align: center; vertical-align: middle;\">No Charges<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><\/tr><\/tbody><\/table><\/div><p>Bank imposes certain charges for cash payments at the service counter as shown in the table above.<\/p><p>Sila lengkapkan &#8220;Bank In Slip&#8221; 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.<\/p><p>The following information must be provided in the payment slip:<\/p><p>Payment using Bill Number or TIN as payment reference:<\/p><p>Payment Reference:\u00a0<\/p><ul><li>Bill Number<ol><li>Bill Number<\/li><li>Total Payment Amount<\/li><\/ol><\/li><li>TIN<ol><li>Payment Code<\/li><li>Taxpayer\/Employer\u2019s Name<\/li><li>Taxpayer\/Employer\u2019s TIN<\/li><li>Identification Number<\/li><li>Year Assessment of payment\/ The year and month of MTD Payment<\/li><li>Deduction month for PCB payment<br \/>Total Payment Amount<\/li><\/ol><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2101\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2101\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> b) Payment via internet Banking <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2101\" class=\"elementor-element elementor-element-41e62d4 e-con-full e-flex e-con e-child\" data-id=\"41e62d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69257e9 elementor-widget elementor-widget-text-editor\" data-id=\"69257e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Payment via Internet Banking<\/p><p>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:<\/p><p>(Corporate Tax Only)<\/p><div class=\"table-wrapper\"><table class=\"custom-table\"><thead><tr><th style=\"text-align: center; vertical-align: middle;\" rowspan=\"2\">Bank<\/th><th style=\"text-align: center;\" colspan=\"3\">Mode of Payment<\/th><\/tr><tr><th style=\"text-align: center;\">Income Tax<\/th><th style=\"text-align: center;\">RPGT<\/th><th style=\"text-align: center;\">MTD<\/th><\/tr><\/thead><tbody><tr><td>Alliance Bank<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>CIMB Bank<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>Citibank<\/td><td style=\"text-align: center;\" colspan=\"2\">Temporarily suspended due to enhancement process by bank<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>Hong Leong Bank<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>Maybank<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>Public Bank<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>RHB Bank<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>POS Malaysia<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">&#8211;<\/td><\/tr><tr><td>Ambank<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>OCBC Bank<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>HSBC Bank<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>Bank Islam<\/td><td style=\"text-align: center;\" colspan=\"2\">Temporarily suspended due to enhancement process by bank<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>Bank Simpanan Nasional<\/td><td style=\"text-align: center;\" colspan=\"2\">Temporarily suspended due to enhancement process by bank from 30th of August 2023<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>Agro Bank<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>MBSB Bank<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>Affin Bank<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">&#8211;<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>JP Morgan Chase Berhad<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><tr><td>Bank Muamalat<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><td style=\"text-align: center;\">Yes<\/td><\/tr><\/tbody><\/table><\/div><p>Acknowledgment receipt issued through internet banking must be kept as proof of payment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2102\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2102\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Payment Service Chart Via HASiL Collection Agents <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2102\" class=\"elementor-element elementor-element-209d5ff e-con-full e-flex e-con e-child\" data-id=\"209d5ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-003c591 elementor-widget elementor-widget-text-editor\" data-id=\"003c591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\"><table class=\"custom-table compact-table\"><thead><tr><th style=\"text-align: center; vertical-align: middle;\" rowspan=\"2\">Bank Agents<\/th><th style=\"text-align: center;\" colspan=\"6\">Income Tax\/ RPGT Payment<\/th><th style=\"text-align: center;\" colspan=\"2\">Monthly Tax Deduction (MTD) Payment<\/th><\/tr><tr><th style=\"text-align: center;\">Counter<\/th><th style=\"text-align: center;\">ATM<\/th><th style=\"text-align: center;\">Internet Banking<\/th><th style=\"text-align: center;\">Telebanking<\/th><th style=\"text-align: center;\">Cash Deposit Machine (CAM)<\/th><th style=\"text-align: center;\">Payment Reference<\/th><th style=\"text-align: center;\">Counter<\/th><th style=\"text-align: center;\">Internet Banking***<\/th><\/tr><\/thead><tbody><tr><td style=\"vertical-align: middle;\">Alliance Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Affin Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">TIN<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">CIMB Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<br \/>'Lock' Amount<br \/>(Cash and Debit Account)<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">Cash \/ IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Citibank<\/td><td style=\"text-align: center; vertical-align: middle;\" colspan=\"6\">Temporarily suspended due to enhancement process by bank<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Hong Leong Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Maybank<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Public Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<br \/>(Debit Account Only)<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">RHB Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<br \/>(Debit Account Only)<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes (Individual only)<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">POS Malaysia<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes (Cash Only)<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">Cash Only**<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Ambank<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">OCBC Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">HSBC Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Bank Islam<\/td><td style=\"text-align: center; vertical-align: middle;\" colspan=\"6\">Temporarily suspended due to enhancement process by bank<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Bank Rakyat<\/td><td style=\"text-align: center; vertical-align: middle;\" colspan=\"6\">Temporarily suspended due to enhancement process by bank<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Bank Simpanan Nasional<\/td><td style=\"text-align: center; vertical-align: middle;\" colspan=\"8\">Temporarily suspended due to enhancement process by bank from 30th of August 2023<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Agro Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">MBSB Bank<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">J.P. Morgan Chase Berhad<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><tr><td style=\"vertical-align: middle;\">Bank Muamalat<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">&#8211;<\/td><td style=\"text-align: center; vertical-align: middle;\">Bill Number<\/td><td style=\"text-align: center; vertical-align: middle;\">IBG*<\/td><td style=\"text-align: center; vertical-align: middle;\">Yes<\/td><\/tr><\/tbody><\/table><\/div><p><strong>IBG*<\/strong> (Using MTD\/ CP39 Account number)<br \/><strong>Cash Only**<\/strong> -  upon submission of MTD data via e-PCB or e-Data PCB system<br \/><strong>Internet Banking***<\/strong> - MTD data filling and payment through online banking<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Kaedah Pembayaran Pengenalan Nombor Bil Sebagai Rujukan Bayaran Selain Daripada Nombor Pengenalan Cukai (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 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":20668,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-20672","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Kaedah Pembayaran Pengenalan Nombor Bil Sebagai Rujukan Bayaran Selain Daripada Nombor Pengenalan Cukai (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. 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