Payment

Tax Payment Code


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