Since New Year 2023, LHDNM has a new e-Billing system, where you may generate your billings, and make payments. However, at this time, the system is currently experiencing technical difficulties, and LHDNM is working to have it ready soon.
In the meantime, if your company has pending tax installment payments that must be made before the coming-soon deadline of 15 January, we strongly suggest that, instead of waiting for e-Billing, you just proceed with making the payments via any of the following channels:
Settle Your Tax Installment Via Electronic Telegraphic Transfer (E-TT)
You may access E-TT by visiting https://ett.hasil.gov.my/.
Please note that the site itself does not provide payment facility.
Rather it facilitates your payment by generating a Virtual Account number, which you will use to make payment by:
To use this option, visit the site, and you’ll land on the main page, which explains what E-TT is.
If you wish to proceed, you may click on “Teruskan”.
You will land on the identification info page, where you must key in requested details.
This represents the first step. After having keyed in the taxpayer’ identification details, your may click on ‘Teruskan’, and you’ll land on the payment info page. Once the payment details have been entered, you may proceed to generating the Virtual Account number.
Then you may proceed with making payments using your selected means, with the Virtual Account number generated.
For more information, kindly refer to User Manual of e-Telegraphic Transfer Virtual Account, e-TT(VA).
Settle Your Tax Installment Via Online Banking
LHDNM has specify a list of banks that may act as its collection agents. The current lists can be found at https://www.hasil.gov.my/en/company/tax-payment/service-charts-for-irbm-collection-agents/.
As on 9 January 2023, we have verified that Maybank, Public Bank, and Alliance Bank still accept company tax payments. As for others, we advise that you first try make payments.
If you find that you can’t, then either switch to another bank, or your may settle payments by cheque.
The general steps for making tax payments through online banking are as follow:
1. under “Pay to”, please choose “Payee” and input “LHDN”;
2. input your 11-digit income tax number (if yours has only 10 digits, you may add a zero “0” either in front or behind the 10 digits, and check whether your company name appears)
3. retain your proof of payment for your records
Settle Your Tax Installment Via Cheque
If you choose to pay by cheque, you’ll need to prepare the cheque, with the following details stated at the back page of the cheque:
Before banking in your cheque, please photocopy both sides of it.
Lastly, do retain the photocopy and all other source documents for your record.
That’s it.
Remember to make payments before deadline on 15 Jan 2023.
Failing to do so will lead to a penalty of 20% of the tax instalment amount or RM200, whichever amount is higher (according to S103 of Income Tax Act 1967).
