Dear Sir/Madam,

IRBM PAYMENT METHOD

We kindly refer to above matter. We are glad to inform that the IRBM had recently made available most of tax payment
via online. This is in line with the Government effort to increase the usage of electronic payment medium and improving
the effectiveness of tax collection process.

With this changes, Inland Revenue Board Malaysia (IRBM) has only allowed payment via credit card/debit card at its
Payment Counter in Kuala Lumpur, Kuching and Kota Kinabalu.

We append herewith varieties of available method for tax payment as below.

1) Tax Payment Via ByrHASiL Through FPX Services

The e-payment portal at IRBM website enables taxpayer to pay income tax through FPX gateway. Users need to register
for internet banking service with any commercial banks listed as FPX associate.

Payment can be made online at IRBM website www.hasil.gov.my by clicking ‘Perkhidmatan ezHasil’ > ‘ByrHASiL’

You need to have tax reference number, Year of assessment, Payment code, and Instalment number details.

2) Tax Payment Using Credit Card / Debit card Via ByrHASiL

Taxpayer can pay Income Tax and Real Property Gains Tax (RPGT) online using credit or debit card at ByrHasil portal
: https://byrhasil.hasil.gov.my/creditcard/

3) Tax Payment via Internet Banking portal

The payment can be made at any commercial banks which have been allowed to accept direct tax payment.

4) Tax Payment At Service Counter Of Commercial Banks And Post Office

The service counter of Commercial Banks and Post Office which have been appointed as IRBM collection agent.

5) Tax Payment at Cash Deposit Machine (CDM) of Maybank

6) Tax Payment via Auto Teller Machine (ATM) at Public Bank, Maybank, CIMB Bank, RHB Bank. ATM card of
particular bank and income tax reference number are needed for the payment to be successful.

7) Tax Payment Using Credit and Debit Card at IRBM Payment Counters

Effective from 1st April 2021, IRBM Payment Counter only accept limited type of payment as listed below via credit
card or debit card. All VISA, Mastercard, American Express credit cards and debit cards issued in Malaysia can be used
for tax payment:

▪ Real Property Gains Tax (RPGT) – 3% of assets disposal value withheld by the purchaser under section 21B of RPGT
1976 (CKHT 502 Form)
▪ Income tax paid by Foreign Artists (Public Entertainer)
▪ Withholding Tax
▪ Compound payment
▪ Payment of income tax using credit card or debit card
8) Tax Payment Via e-TT System Through Mytax Portal

Effective from 1st April 2022, payment of taxes mentioned in paragraph 3 (except Section 107D of ITA 1967) can be
made through below available options:

i. MyTax Portal (https://mytax.hasil.gov.my)

• Go to above website and click on “ezHasil Services” > “e-TT”

• The system will bring you to below page. Click “Next”.

 • Key your details:

• The system will request for verification by sending OTP code to your email address:

• Below are the type of payment that be made. Choose whichever applicable.
 • For income tax wise, the system will auto generate as below.

As for number of instalments, please refer below:

Item Payment code Description Item Payment code Description

1 084 Tax Instalment Payment/Tax Balance - 16 160 Instalment Payment Approved by Civil
Individual Suit Unit
2 086 Tax Instalment Payment - Company 17 173 Legal Fee Payment
3 088 Investigation (Composite) Instalment 18 178 Bayaran Section 108 Payment (Sec 25)
Payment
4 090 Real Property Gain Tax Payment (RPGT) 19 181 Penalty Payment Section 25
5 095 Income Tax Payment (excluding instalment 20 196 Tax Settlement
scheme)
6 150 Penalty Payment For Section 103A / 103 21 197 Tax Settlement - Employer
7 151 Section 108 Payment 22 250 RPGT Penalty Payment- Disposer
8 152 Section 108 Penalty Payment 23 286 RPGT Penalty Payment- Acquirer
9 153 Composite Penalty Payment 24 092 Monthly Tax Deduction (MTD)
10 154 Penalty Payment For Section 107C(9) / 25 253 Interest on Judgment - RPGT Payment
107B(3)
11 155 Penalty Payment For Section 107C(10) / 26 254 Audit Instalment – RPGT Payment
107B(4)
12 156 Court Fee Payment 27 255 Recovery Instalment – RPGT Payment
13 157 Interest on Judgement Amounts Payment 28 256 Sivil Suit Instalment - RPGT Payment
14 158 Instalment Payment Approved by Audit 29 257 Legal Fee – RPGT Payment
15 159 Instalment Payment Approved by
Collections Unit
• The system will generate Virtual Account Number as below:

• Now you can use the above Virtual Account Number to remit payment as below:

➢ Internet Banking via IBG/RENTAS/TELEGRAPHIC TRANSFER/MONEY TRANSFER (Using VA number as account

number. Payment via cheque and cash is not allowed)
➢ Bank counter via IBG/RENTAS/TELEGRAPHIC TRANSFER/MONEY TRANSFER
➢ Automated Teller Machine (ATM) using IBG module