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27 MAR 2024
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How to Pay CP204 – Methods for Online and Offline Payment

Post title 'How To Pay CP204 (Recommended Methods)' on a green banner overlaying a screencap of the e-TT system website

The CP204 form is a prescribed form under the Income Tax Act that holds significant importance for businesses in Malaysia. Its purpose is to report estimated company tax payable in installments throughout the basis period. 

Existing companies are mandated to make payments on the estimated tax payable in equal monthly installments, beginning from the second month of the basis period for a year of assessment.

As an example:

Tax EstimateRM18,000
Monthly Installment AmountRM18,000 / 12 months = RM1,500

For new companies, the payments only commence in the 6th month after being operational. Whilst businesses (Registered Companies, Limited Liability Partnerships, Trust Bodies and Cooperative Societies) which are dormant / not commenced operations are exempt from furnishing Form CP204. 

The payment deadline for all companies falls on the 15th day of each month.

Once the actual tax payable of a company has been assessed, any balance outstanding (minus total installments paid) has to be paid within 7 months from the close of the accounting period or the last day of any approved extension period. 

Need a quick and easy way to get your company tax estimate amount? Use our free CP204 company tax calculator for SMEs in Malaysia

Getting started

Have these information on hand to ease the payment process:

  • Identification Type: Income Tax No.
  • Tax Identification Number (TIN): CXXXXXXXXXX
  • Payment Code: 086
  • Assessment Year: 202X
  • Number of Installments: 0X-12 (according to CP205 schedule)
  • Tax Amount: RMXXX (according to CP205 schedule)

Recommended methods to make your CP204 payment online

To ease the payment process, LHDN has provided several online channels through which you can pay without leaving the comforts of the office / home: 

  • Internet banking of commercial banks
  • VA number generated by e-TT system

Method 1 – Internet banking of commercial banks

Income Tax and Real Property Gains Tax (RPGT) can be paid via online banking at selected commercial banks which have been appointed as direct tax collection agents:

BankTypes of Payments
Income TaxRPGT
Alliance BankYesYes
CIMB BankYesYes
CitibankYes(Corporate Tax only)Yes(Corporate Tax only)
Hong Leong BankYesYes
Public BankYesYes
RHB BankYesYes
MBSB BankYesYes
Bank IslamTemporarily suspended due to enhancement process by bank
Bank Simpanan NasionalTemporarily suspended due to enhancement process by bank from 30/8/2023

Note: Keep your acknowledgement receipt as proof of payment.

Method 2 – VA number generated by e-TT system

Effective 1 April 2022, taxpayers who wish to make payments through Telegraphic Transfer (TT), Electronic Funds Transfer and Interbank GIRO from within and outside Malaysia are required to obtain a Virtual Account (VA) number. 

A VA number is a 14-digit number that acts as the unique reference identification for a payment transaction. It’s identical in format to a bank account number and compulsory to be provided to the receiving bank as the paying account number. The payment will then be identified as an income tax payment and subsequently recorded as payment received on the bank statement report (BSR) submitted to LHDN. 

The VA number generated by the e-TT system can be used to pay:

  • Income Tax
  • Petroleum Income Tax
  • Tax Compound
  • Income Tax by Foreign Artists
  • Withholding Tax (One Payer and One Payee only)


  • Internet banking portal: IBG/RENTAS/ Telegraphic Transfer/ Electronic Fund Transfer
  • Payment at the bank counter: IBG/RENTAS/ Telegraphic Transfer/ Fund Transfer method only. (Payment by cheque using the VA numbers is not accepted at the bank counter).
  • Automated Teller Machine (ATM) > IBG.

Here’s a handy step-by-step guide to generate your VA number:

ByrHasil (Pending Company Bill No. implementation)

LHDN’s e-payment portal traditionally enables taxpayers to pay income tax through the FPX gateway. With effect 1 January 2023, LHDN switched to Bill Numbers as a mandatory reference for all direct tax payments except for Monthly Tax Deduction (MTD) and Stamp Duty.

However, Bill Number availability for companies is currently pending LHDN’s update. The usage of TIN as a payment reference is still allowed during the transition period until further notice.

LHDN has also temporarily stopped accepting tax payments using credit cards on ByrHASiL effective 1 October 2022 until further notice.

Over the counter methods to make your CP204 payment 

If you prefer to complete the payment process in person, you can choose from the options: below: 

  • LHDN Revenue Management Centres
  • Selected commercial banks

Method 1 – LHDN Revenue Management Centres

In addition to cash and bank drafts, payments by credit / debit card can be made at LHDN Revenue Management Centres in Kuala Lumpur, Kota Kinabalu and Kuching for selected categories: 

Payment Type
(Using Bill Number/TIN)
Payment Medium
Real Property Gain Tax (RPGT) – 3% remittance by acquirer CashBank Draft
Foreign artist / Public Entertainer (income tax)CashBank Draft
Withholding TaxCashBank Draft
CompoundCashBank Draft
Income TaxCredit/Debit Cards issued in Malaysia only

Method 2 – Selected commercial banks

Tax payments can also be made at the following banks nationwide:

Agent BankType of ServicesPayment TypeCharge ImposedPayment Reference
Public BankIncome Tax & Real Property Gains Tax (RPGT)CashRM2.00Tax Identification Number (TIN)
Affin BankIBG (Current Account)No ChargesTax Identification Number (TIN)
MaybankCashRM1.00Bill Number
CIMB BankCashNo ChargesBill Number – Starting 16th  August 2023
IBG (Current Account)
Pos MalaysiaCashNo ChargesTax Identification Number (TIN)


  • Be prepared for certain fees to be imposed on the payments made at bank service counters. 
  • Complete the bank-in slip provided with your prepared information (refer to the beginning of this article) for payment purposes. 
  • Keep the copy as payment proof. 

Payment by Post / Courier No Longer Accepted 

Effective January 1st, 2021, LHDN no longer accepts income tax payments by cheque sent through the mail or courier services. This change in policy aims to encourage the use of e-payment methods provided by the LHDN and to avoid issues with bounced / dishonored cheques.

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