Revenue Board Of Malaysia offers several mediums of payment for employers
to pay the Monthly Tax Deduction (MTD). The employer can make payment
through the electronic medium by using thumb drive, CD, diskette or by
using e-payment facility. The employer can also pay manually by using Form
CP39 or CP39A.
Payment at IRBM Payment Counter
1.Submitting form CP 39 or CP 39A manually.
Payment at IRBM's payment counter can be made by filling in and submitting
Form CP39 (amended 1/08) or CP39A(pin.2010). Photostat copies, computer
generated forms or Form CP39 other than Form CP39 (amended 1/08) are also
2.Submitting data text file CP 39 or CP 39A through electronic medium
together with form 39 or CP39A or confirmation receipt of data text file
CP 39 or CP 39A through e-PCB or e-Data PCB.
Payment can only be made manually through electronic medium together with
form 39 or CP39A at the Collection Branch payment counters in Kuala
Lumpur, Kota Kinabalu and Kuching only.
Payment can only be made by submitting of confirmation receipt of data
text file CP 39 or CP 39A through e-PCB or e-Data PCB at electronic medium
payment counters at 1st Floor (left wing), Kuala Lumpur Collection
Payment At Counter Bank Using Diskette
MTD payment can be made at all the branches of CIMB Bank dan Public Bank
Berhad (PBB). Format of data text file must comply with format data CP 39
specification by IRBM. Text file must only be save in a diskette for
An employer who is using a diskette for the first time is encourage to
send a sample of data CP 39 format in diskette for testing together with a
hardcopy of the list of MTD deductions. If successful, an approval letter
will be issued and if unsuccessful, a rejection letter and report will be
Among the advantages of making payment using a diskette at the counter
bank are that the employer can make MTD payments at all CIMB/PBB branches
in Malaysia, the employer need not send the payment, report and diskette
to the Collections Branch in Kuala Lumpur and it enables the employer to
easily make payment within the stipulated time.
Steps to follow when making MTD payment at the counter bank:
1. The employer brings the diskette and cheque to the bank.
2. Fills in Scheduler Tax Deduction Payment Slip.
3. Takes the diskette for testing to the diskette testing counter.
4. If successful, the employer takes the bank slip, diskette and cheque to
the payment counter. A copy of the payment slip is given to the employer
once payment is accepted by the bank.
5. Employer shall keep copy of bank deposit slip for MTD payments deem as
MTD Payment Through Internet
MTD payment can be made either through FPX (members of FPX) medium or
direct log on to respective bank internet banking.
1. Alliance Bank
2. CIMB Bank
4. Public Bank Berhad
5. RHB Bank Berhad
6. OCBC Bank
MTD on line payment for e-PCB and e-Data PCB users only can be made
through FPX (members of FPX) medium by log on to e-PCB or e-Data PCB
website, members of FPX bank as below:
1. Bank Islam Malaysia Berhad
2. CIMB Bank (Akaun B2B sahaja)
3. Hong Leong Bank Berhad
4. Maybank2e / Maybank2U
5. Public Bank Berhad
Penalty for Late Remittance of MTD
An employer who fails to remit payment on or before the 10th of the
following month can be fined. The minimum fine is RM200 and not more than
RM2000 or 6 months imprisonment or both.
An employer who does not deduct MTD or deducts but fails to remit the MTD
to IRBM can be prosecuted in a civil court. With this, the MTD not
deducted becomes a debt to the Government.
MTD Payment for Non Resident Employee
MTD of an employee who is not resident or not known to be resident in
Malaysia shall be calculated at the rate of 26% of his remuneration for
Employee is not resident in calendar year 2010.
Total monthly remuneration : RM3,000.00
MTD calculation : RM3,000.00 x 26%
Total MTD : RM780.00
Request for Copy of Receipt
Employers who have made MTD payment at the IRBM payment counter but have
lost the original receipt can request for a copy of the receipt from the
IRBM payment counter in Jalan Duta.