While making tax payment through various tax payment options, taxpayers have to specify a few information such as Name of Taxpayer/Employer, Income tax number/Employer number, Identity number and Payment Code.
Payment code is referring to the type of tax that categorized by Inland Revenue Board (IRB) or Lembaga Hasil Dalam Negeri (LHDN) Malaysia. Details on Tax Payment Code are tabulated in the table below.
Item | Payment Code | Description |
---|---|---|
1 | 84 | Tax Instalment Payment – Individual |
2 | 86 | Tax Instalment Payment – Company |
3 | 88 | Investigation (Composite) Instalment Payment |
4 | 90 | Real Property Gain Tax Payment (RPGT) |
5 | 92 | Monthly Tax Deduction (MTD) |
6 | 95 | Income Tax Payment (excluding instalment scheme) |
7 | 150 | Penalty Payment For Section 103A / 103 |
8 | 151 | Payment Section 108 |
9 | 152 | Penalty Payment For Section 108 |
10 | 153 | Penalty Payment For Composite |
11 | 154 | Penalty Payment For Section 107C(9) / 107B(3) |
12 | 155 | Penalty Payment For Section 107C(10) / 107B(4) |
13 | 156 | Payment For Court Fee |
14 | 157 | Payment For Interest On Judgement Amounts |
15 | 158 | Instalment Payment Approved by Audit |
16 | 159 | Instalment Payment Approved by Collection Unit |
17 | 160 | Instalment Payment Approved by Civil SuitUnit |
18 | 173 | Payment For Legal Fee |
19 | 178 | Payment Section 108 (Sec 25) |
20 | 181 | Penalty Payment For Section 25 |
21 | 196 | Tax Settlement |
22 | 197 | Tax Settlement – Employer |
23 | 250 | Penalty Payment For RPGT – Disposer |
24 | 286 | Penalty Payment For RPGT – Acquirer |