LHDN Tax Payment Codes for Malaysian Tax Payers

Malaysian tax payments can be done using various methods or channels. The channels have one thing in common, that is the need for you to provide tax payment code. A tax payment code determines what kind payment are you making, so make sure you enter the right code when paying your tax.

Below are the list of income tax payment codes and descriptions for your reference:

 

Item

Payment Code

Description

1

084

Tax Instalment Payment - Individual

2

086

Tax Instalment Payment - Company

3

088

Investigation (Composite) Instalment Payment

4

090

Real Property Gain Tax Payment (RPGT)

5

095

Income Tax Payment (excluding instalment scheme)

6

150

Penalty Payment For Section 103A / 103

7

151

Payment Section 108

8

152

Penalty Payment For Section 108

9

153

Penalty Payment For Composite

10

154

Penalty Payment For Section 107C(9) / 107B(3)

11

155

Penalty Payment For Section 107C(10) / 107B(4)

12

156

Payment For Court Fee

13

157

Payment For Interest On Judgement Amounts

14

158

Instalment Payment Approved by Audit

15

159

Instalment Payment Approved by Collection Unit

16

160

Instalment Payment Approved by Civil SuitUnit

17

173

Payment For Legal Fee

18

178

Payment Section 108 (Sec 25)

19

181

Penalty Payment For Section 25

20

196

Tax Settlement

21

197

Tax Settlement - Employer

22

250

Penalty Payment For RPGT - Disposer

23

286

Penalty Payment For RPGT - Acquirer

24

092

Monthly Tax Deduction (MTD)