Updated: Mar 31
The Inland Revenue Board of Malaysia (IRBM) has announced in its media release dated 16 February 2023 that payment under Section 21B of the Real Property Gains Tax Act 1976 (ACT 1976) using Form CKHT 502 through e-CKHT in the MyTax Portal is mandatory in line with the implementation of the Bill Number as a reference for direct tax payments starting from January 01, 2023.
Information on the generation of the Bill Number can be obtained through the following methods:
Visit the MyTax Portal at https://mytax.hasil.gov.my/. Log in to MyTax using the Tax Identification Number (TIN) and password. If you do not have a TIN, you can apply through the e-Registration service in MyTax.
Select e-CKHT from the ezHASiL services menu.
Enter the purchaser's/acquirer's TIN and select Form CKHT 502.
Fill in the required information and print the payment slip. The Bill Number will be displayed on the relevant payment slip.
However, during the transition period to the generation of the Bill Number, the use of manual Form CKHT 502 for individual purchasers will still be accepted until February 28, 2023.
Payments can be made online or at the IRBM Payment Centre. For counter payments, the purchaser needs to print the payment slip or download the required Bill Number by scanning the QR Code displayed on the relevant payment slip.
Please visit the official IRBM Portal at https://www.hasil.gov.my/ for detailed information on the Procedure for Completing Form and Payment of CKHT 502 through e-CKHT by Purchasers / Lawyers / Representatives or through the following quick link: https://www.hasil.gov.my/media/vqfg50mh/procedure-for-filling-up-and-payment-of-ckht502-through-the-e-ckht-system-12012023.pdf
Any inquiries or feedback can be directed to IRBM through the following:
Hasil Care Line at 03-8911 1000 / 603-8911 1100 (International);
IRBM Live Chat; and
Feedback Form on the official IRBM portal at the following quick link https://maklumbalaspelanggan.hasil.gov.my/Public/.