Penalty on Late Payment

A late payment of 10% will be imposed on the balance of tax not paid after April 30^th / May 15^th (Individual: Non-Business) or June 30^th / July 15^th (Individual: Business).

Appeal Against Tax Increase For Delay In Income Tax Payment

Taxpayer can appeal upon the tax increment imposed by submitting a written appeal to Collection Unit of HASiL Office that’s handling his tax file.

The tax increment imposed must be paid regardless an appeal has been lodged. IRBM will refund the total amount if the appeal is approved.