Use of the Billing Number as a Payment Reference for Labuan Business Activity Tax (CAPL) from 1 April 2024

The Inland Revenue Board of Malaysia (IRBM) has informed that payments for Labuan Business Activity Tax (CAPL) can be made using the Billing Number as the payment reference starting from 1 April 2024.

The Billing Number can be obtained by applying the Labuan International Section, IRBM Sabah.

This can be done through the following methods:

1. Calculating the tax rate and payment amount first according to the assessment year;
2. Filling in the required information in the relevant application form; and
3. Submitting the completed application form to the respective section for processing to generate the Billing Number. The generated Billing Number will be communicated to the taxpayer through the Payment Slip.

The application form is subject to one assessment year and one tax rate only.

If the payment involves multiple assessment years, separate forms must be filled out.

Payments using the Billing Number can be made through the ByrHASiL Portal at https://byrhasil.hasil.gov.my > Payment Options > Payment Using Billing Number.

Further information regarding the application for the Billing Number can be referred to the user manual accessible through the MyTax Portal at https://mytax.hasil.gov.my/ > User Guides > CAPL Billing Number Application User Manual.

For any inquiries or feedback, please contact us via:

1. Hasil Contact Centre (HCC) at 03-8911 1000 / 603-8911 1100 (International);
2. IRBM Live Chat; or
3. Feedback Form on the official IRBM portal at the following link https://maklumbalaspelanggan.hasil.gov.my/MaklumBalas/ms-my/public.

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