Updated Information On Company’s Payment Of Income Tax Via Monetary Transfer From Oversea (Part 2)
Mode of Payment
Payment At IRBM Payment Counters
Payment can be made at any IRBM payment counters. Every payment needs to be attached with CP 207 payment slip which has been sent to the company. There are 3 IRBM payments counter in Malaysia which is Jalan Tunku Abdul Halim Payment Counter for Peninsular Malaysia, Kuching Payment Counter for Sarawak & Kota Kinabalu Payment Counter for Sabah. To obtain full address of our payment counters, please select fax option in the next menu.
Payment By Post
Payment by post has to be made using crossed cheque/bank draft and made payable to "THE DIRECTOR GENERAL OF INLAND REVENUE". State the name of the company, the tax reference number, installment number, year of assessment and the address on the reverse side of the cheque. Post dated cheques and cheques issued by banks outside Malaysia will not be accepted. Please do not send cash through the post. Cheque/bank draft has to be submitted to Kuala Lumpur Payment Centre, Jalan Tunku Abdul Halim or collection unit in Kuching or Kota Kinabalu. To obtain full address of our collection branches, please select fax option in the next menu.
Payment At Bank
Tax payment can also be made at any CIMB Bank, Public Bank, Maybank, Affin Bank, Bank Rakyat, Bank Simpanan Nasional and POS Malaysia counters throughout Malaysia. Please use the CP 207 payment slip as a guide to fill up IRBM's Bank In Slip provided at the bank to make payment. The customer's copy of the bank in slip must be kept as a proof of payment. The IRBM will not issue any other receipt for payments made through the bank.
Payment Through Internet
Beside that, a company can also use the ByrHASiL ( https://byrhasil.hasil.gov.my ) service which is provided through this web site. This service uses the Financial Process Exchange (FPX) and users must have an internet banking account with any of the following bank as in the link below;
Acknowledgment of receipt issued through internet banking must be kept as proof of payment.
Payment Of Income Tax Through Monetary Transfer From Overseas
Payment of income tax from oversea through monetary transfer can be done in two methods :
a) Payment via Telegraphic Transfer (TT) / Transfer Interbank Giro (IBG) / Electronic Fund Transfer (EFT)
Taxpayer will have to call the stated number to get the payment procedure for tax payment via telegraphic transfer:
Telephone number :
HASIL Care Line : 1-800-88-5436 (call within Malaysia) or 603-7713 6666 (call from oversea)
Fax number : 603-6201 9637, or
Email address : HelpTTpayment@hasil.gov.my
Taxpayers who have made payment via telegraphic transfer must furnish the following additional information to enable IRBM to update their tax account:
Tax reference number
Transaction reference number for the TT/IBG/ EFT
Year of assessment
Payment code (Refer to the schedule at paragraph f)
Installment number, if any. If not stated, IRBM will consider current month as the installment number
Date Of Payment
Official receipt will be issued on the amount received from the bank and after the complete payment information received by IRBM. Receipting process will be delayed for payment with incomplete information and late payment penalty could be imposed.
b) By Bank Draft
Payment of income tax through monetary transfer using bank draft requires the payer to submit the following instrument:
Payable to : Director General of Inland Revenue
Name and address of payer bank : Must be 'local paying bank' or 'local correspondence bank' so that the draft becomes a local cheque.
Payer may purchase bank draft in other than Malaysian Ringgit (RM) currency. Payer has to ensure that the amount paid are accurate and exact based on the exchange rate on payment day. Payment will be recorded based on exchange rate on the day it was credited. Payment and payer details must be written clearly at the back page of the bank draft and posted to: Inland Revenue Board Malaysia Kuala Lumpur Payment Centre Ground Floor, Block 8A Government Offices Complex, Jalan Tunku Abdul Halim 50600 KUALA LUMPUR, MALAYSIA
Application To Pay Balance of Tax by Instalments
If the company has not fully paid the tax for that period, the company can apply to pay the balance of tax by instalments. The company can request in writing to the Collection Unit before the last date of payment of the relevant year. However, please note that even if the request is accepted, late payment penalty will still be imposed.
Enquiry of Tax Position
Detailed Payment Records
Any enquiry regarding detailed payment records can be made by calling the collection branch where your physical file is located.
Application of Tax Position
If you require a statement of your tax position, you can obtain it by calling or writing to the collection unit of the branch where your physical file is located.