Income tax Payment Codes

Income 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
1 084 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 [tax not paid]
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) [CP204 estimation not paid / 107B(3)
11 155 Penalty Payment For Section 107C(10) [CP204 under estimation by > 30%] / 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)