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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)

200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both

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

112(1)

200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both

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

113(1)(a)

1,000.00 to 10,000.00 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)

1,000.00 to 10,000.00 and 200% of tax undercharged

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

114(1)

1,000.00 to 20,000.00 / Imprisonment for a term not exceeding 3 years / Both and 300% of tax undercharged

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

114(1A)

2,000.00 to 20,000.00 / Imprisonment for a term not exceeding 3 years / Both

Attempt to leave the country without payment of tax.

115(1)

200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both

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

116

1,000.00 to 10,000.00 / Imprisonment for a term not exceeding 1 year / Both

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

119A

300.00 to 10,000.00 / Imprisonment for a term not exceeding 1 year / Both

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

120(1)

200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / Both

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

120(1)

200.00 to 20,000.00 / Imprisonment for a term not exceeding 6 months / 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) : 122,395
Updated : : 2020-01-15 18:06:11

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