List of 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

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

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