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 |
List of Offences, Fines and Penalties
Type of Offences
|
Source of Income
|
Provisions Under ITA 1967
|
Penalties
|
Pay taxes after 30th April. |
Non-Business
|
103(3)
|
Starting from 1st January 2020 10% increment from the tax payable |
Pay taxes after 30th June. |
Business
|
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 |