MTD (Monthly Tax Deduction), also known as PCB (Potongan Cukai Bulanan) is a mechanism that requires an employer to deduct individual income tax, at source, from the employment income of its employees.

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Kindly refer to this guide for more details

All payments should be made along with submission of CP39. All cheques, postal orders or money orders should be made out to Ketua Pengarah Hasil Dalam Negeri.

MTD contributions can be paid through 5 methods as follow:

1. Bank Counter

Payment may be submitted through cash or cheque along with form CP39 in diskette format over the counter in the following banks:

2. Pos Malaysia

Payment may be submitted with cash along with Form CP39 in diskette format at Pos Malaysia counters.

3. Internet Banking

You don't have to submit form CP39 to any counter if you submit your contribution through online banking.

4. Online Facilities

Payment can be submitted using the LHDN’s e-PCB or e-Data PCB facilities to submit CP39.

You can also pay online through FPX if you have an account with one of these banks listed below:

5. LHDN Counter

You may submit your payment to the LHDN payment counters in Kuala Lumpur, Jalan Duta, Kota Kinabalu and Kuching in the form of cheque/money order/bank draft/money transfer.

Kindly refer to this article for more information.