FAQs pertaining to the “bill number” to be used as mandatory reference

Frequently Asked Questions (FAQs) pertaining to the “bill number” to be used as mandatory reference for most tax payments

As highlighted in an earlier alert, on 31 December 2022, the IRB issued a media release stating that effective 1 January 2023, a “bill number” will be used as a mandatory reference for direct tax-related payments, except for payments in relation to monthly tax deductions and stamp duty (see Special Tax Alert No. 1/2023). This is implemented via the IRB’s e-Billing system.

Following the above, the IRB has published the FAQs document in Bahasa Malaysia, titled “Soalan Lazim Pelaksanaan e-Billing Dan Nombor Bil Sebagai Rujukan Mandatori Bagi Pembayaran Cukai LHDNM”. The latest FAQs are dated 3 January 2023. Some of the key points are outlined below. 

• Item 4

The e-Billing system allows taxpayers to:

(i)    Obtain the “bill number” for tax payments (i.e., balance of tax payable, estimates or instalments) and make the necessary payments

(iI)   Generate the “bill number” for:

-     Submission of manual ITRF (for taxpayers in a tax payable position)

-      Taxes under the Labuan Business Activity Tax Act 1990 (LBATA) 

• Item 8

Taxpayers may continue to use their existing tax reference number for tax payment purposes until 30 June 2023. Thereafter, taxpayers will no longer be able to remit their tax payments without a “bill number”.

• Item 9

The amount of tax payment that can be remitted is capped at the amount based on the “bill number”. Remittance of a lower amount is permissible.

• Item 10

The payment for multiple “bill numbers” can be remitted concurrently. A new “bill number” will be generated by combining all the relevant “bill numbers” for ease of payment.

• Item 11

Multiple payments can be made for one “bill number”. The “bill number” will no longer appear on the e-Billing system once it is settled.

• Item 12

Taxpayers who make an error in the “bill number” will need to liaise with the IRB’s Collection Department for the next course of action.

• Item 13

Taxpayers will require both a virtual account (VA) number and a “bill number” for payments made via the e-TT system.

The IRB has also issued a “User Manual” to provide further guidance to taxpayers. The “User Manual” and “FAQs” are available at the following link: https://mytax.hasil.gov.my/