Criminal and Civilian
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 |