LHDN Tax Payment Codes - CCNG Chartered Accountants

Posted on July 11, 2016April 18, 2016 by ccng

Do you know what is the LHDN Tax Payment Codes ?

LHDN Tax payment codes is a unique number to identify the type of tax payment to be made. Inland Revenue Board (IRB) or Lembaga Hasil Dalam Negeri (LHDN) Malaysia has identify 24 types of tax payments.

You may need this LHDN Tax Payment Codes while making tax payment through various tax payment options such as payment at the bank counter. While filing up the tax payment from, taxpayers have to specify a few information such as Name of Taxpayer/Employer, Income tax number/Employer number, Identity number and Tax Payment Code.

The LHDN Tax Payment Codes as follows :

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)