logolhdn
Official Portal
Inland Revenue Board Of Malaysia
Home / Offences, Fines and Penalties

Offences, Fines and Penalties

Type Of Offences

Provisions Under ITA 1967

Amount Of Fine (RM)

Failure (without reasonable excuse) to furnish an Income Tax Return Form.

112(1)

200 to 2,000 / imprisonment / both

Failure (without reasonable excuse) to give notice of chargeability to tax.

112(1)

200 to 2,000 / imprisonment / both

Make an incorrect tax return by omitting or understating any income.

113(1)(a)

1,000 to 10,000 and 200% of tax undercharged

Give any incorrect information in matters affecting the tax liability of a taxpayer or any other person.

113(1)(b)

1,000 to 10,000 and 200% of tax undercharged

Wilfully and with intent to evade or assist any other person to evade tax.

114(1)

1,000 to 20,000 / imprisonment / both and 300% of tax undercharged

Assist or advise (without reasonable care) others to under declare their income.

114(1A)

2,000 to 20,000 /imprisonment / both

Attempt to leave the country without payment of tax.

115(1)

200 to 2,000 /imprisonment / both

Obstruct any authorized officer of IRBM in carrying out his duties.

116

1,000 to 10,000 / imprisonment / both

Fails (without reasonable excuse) to comply with an order to keep proper records and documentation.

119A

300 to 10,000 / imprisonment / both

Fails (without reasonable excuse) to comply with a notice asking for certain information as required by IRBM.

120(1)

200 to 2,000 /imprisonment / both

Fails (without reasonable excuse) to give notice on changes of address within 3 months.

120(1)

200 to 2,000 /imprisonment / both


Payment of Income Tax

Type of Offences
Source of Income
Provisions Under ITA 1967
Penalties
Pay taxes after 30th April.

Non-Business
103(3)
a. 10% increment from the tax payable, and

b. Additional 5% increment on the balance of (a) if payment is not made after 60 days from the final date
Pay taxes after 30th June.
Business
103(4)


Payment of Estimated Income Tax
(For Business Income)

Type of Offences
Provisions Under ITA 1967
Penalties
Pay instalments after 30 days of the date set.

107B(3)
10% on instalment due
Actual tax 30% higher than the revised estimate of tax.
107B(4)

10% of the difference in actual tax balances and estimated tax made

Hit(s) : 79,621
Updated : : 2011-06-21 09:48:55

.Headquarters of Inland Revenue Board Of Malaysia, Menara Hasil, Persiaran Rimba Permai, Cyber 8, 63000 Cyberjaya Selangor. .

14 jata mof msc anm kastam bnm lada spr
Last Update : 18 Jul 2019
Visitor(s) : France Flag 1 MALAYSIA Flag 6 Netherlands Flag 1 United States Flag 6 South Africa Flag 1 Online : 15
Best viewed using Chrome,Internet Explorer(Latest Version) or Mozilla Firefox with 1280x800 screen resolution . Copyright Reserved 2015 © IRBM
DISCLAIMER : Inland Revenue Board of Malaysia shall not be liable for any loss or damage caused by the usage of any information obtained from this website.
Visitors Today: 1,158
Visitors This Month : ( 07 / 2019 ) 1,033,210
Visitors This Year : ( 2019 ) 8,272,104
Total Visitors : 190,155,327
Visitors This Month :( 06 / 2019 ) 1,348,884
Visitors This Year : ( 2018 ) 10,761,843