EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
Submission of Form CKHT 502 via e-CKHT is mandatory for payments under Section 21B of the Real Property Gains Tax Act 1976 (RPGTA)
On 16 February 2023, the Inland Revenue Board (IRB) issued a media release stating that for payments under Section 21B of the RPGTA, it will be mandatory for taxpayers to submit the Form CKHT 502 via e-CKHT on the MyTax Portal, effective from 1 January 2023. This is in line with the implementation of the “bill number” which is to be used as a mandatory reference for certain tax-related payments (see Tax Alert No. 1/2023 and Special Tax Alert No. 1/2023).
The “bill number” can be obtained via the following method:
(a) Visit the MyTax Portal (https://mytax.hasil.gov.my) and log in using your Identification number and password. In a situation where you do not have a Tax Identification Number (TIN), an application can be submitted via e-Daftar on the MyTax Portal.
(b) Select “e-CKHT” under the ezHasil Services menu
(c) Enter the acquirer’s TIN and select “Form CKHT 502”
(d) Complete the necessary information and print out the payment slip. The “bill number” will be displayed on the said payment slip.
Notwithstanding the above, the media release also clarifies that during the transition phase, individual acquirers may still submit the Form CKHT 502 manually until 28 February 2023.
Further guidance on the process is available at the following link:
tatacara-isi-borang-dan-bayaran-ckht-502-melalui-sistem-e-ckht-12012023.pdf (hasil.gov.my)