How to Pay Monthly Tax Deduction (PCB)?
Employers can pay the Monthly Tax Deduction (PCB) to the Inland Revenue Board of Malaysia (LHDN) using several methods:
1. Counter Payment
Employers can submit Form CP39 or CP39A along with the payment directly at LHDN’s payment counters. Original, photocopied, or electronic forms are accepted.
Alternatively, employers can mail CP39 or CP39A with a cheque payment to LHDN. However, please note:
- Post-dated cheques and foreign bank cheques are NOT accepted.
- DO NOT send cash via mail.
- Cheques or bank drafts should be mailed to LHDN's Payment Center in Kuala Lumpur (Jalan Tunku Abdul Halim) or the collection units in Kuching or Kota Kinabalu.
2. Payment via Diskette
Employers can also make PCB payments at CIMB Bank or Public Bank branches in Malaysia using a diskette.
- The PCB payment data must be formatted according to LHDN's prescribed format and submitted on a diskette.
3. Online Payment
Employers can also make PCB payments through FPX, online banking, and other digital platforms.
- Payments for e-PCB and e-Data PCB must be made through their respective websites.
如何支付每月税务预扣(PCB)?
支付每月税务预扣(PCB)给马来西亚内陆税收局有几个方法:
柜台付款
雇主可以直接将CP39或CP39A表格与付款一起呈交给马来西亚内陆税收局的付款柜台。原版,影印或电子表格都可接受。
雇主也可将CP39或CP39A与支票付款邮寄给马来西亚内陆税收局。但是内陆税收局不接受未来日期或是国外银行发出的支票。请勿在邮件中放入现金付款。支票/银行汇票可以邮寄到位于吉隆坡 Jalan Tunku Abdul Halim的付款中心或是位于古晋或是哥打京那峇鲁的收款单位。
通过软盘付款
每月税务预扣(PCB)付款也可通过马来西亚内的所有联昌国际银行(CIMB)或是大众银行(Public Bank)的分行付款。每月税务预扣(PCB)的资料必须以马来西亚内陆税收局规定的格式存在软盘内缴交。
线上付款
每月税务预扣(PCB)也可通过FPX,网络银行账户等方式付款。雇主需要注意e-PCB和e-Data PCB的付款需要通过e-PCB与e-Data PCB的网站支付。