{"id":16444,"date":"2026-05-12T21:10:47","date_gmt":"2026-05-12T13:10:47","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=16444"},"modified":"2026-05-13T16:56:49","modified_gmt":"2026-05-13T08:56:49","slug":"kesalahan","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/individu\/kesalahan\/","title":{"rendered":"Offences"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16444\" class=\"elementor elementor-16444\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54ce8af3 e-flex e-con-boxed e-con e-parent\" data-id=\"54ce8af3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-76cdaae4 e-con-full e-flex e-con e-child\" data-id=\"76cdaae4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57a983be elementor-widget elementor-widget-template\" data-id=\"57a983be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"3402\" class=\"elementor elementor-3402\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-617d360 e-flex e-con-boxed e-con e-parent\" data-id=\"617d360\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dac6cd2 elementor-widget elementor-widget-heading\" data-id=\"dac6cd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Individual<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b5913c page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"9b5913c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-9b5913c\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3435\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pengenalan-cukai-pendapatan-individu\/\" class=\"elementor-item\">Introduction Individual Income Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pendaftaran\/\" class=\"elementor-item\">Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8207\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/taraf-mastautin\/\" class=\"elementor-item\">Residence Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8274\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/lapor-pendapatan\/\" class=\"elementor-item\">Income Declaration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8356\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pelepasan-cukai\/\" class=\"elementor-item\">Tax Relief<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8357\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rebat\/\" class=\"elementor-item\">Rebates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/derma-hadiah\/\" class=\"elementor-item\">Donations \/ Gifts<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8353\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kadar-cukai\/\" class=\"elementor-item\">Tax Rate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-8453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/\" class=\"elementor-item\">Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kaedah-pembayaran\/\" class=\"elementor-sub-item\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\">Balance of Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/cukai-terlebih-bayar\/\" class=\"elementor-sub-item\">Tax Refund<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kenaikan-cukai-lewat-bayar\/\" class=\"elementor-sub-item\">Penalty on Late Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8449\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/bayaran-pendahuluan-anggaran-cukai\/\" class=\"elementor-sub-item\">Tax Estimation Advance Payment<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16456\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pindaan-taksiran\/\" class=\"elementor-item\">Amended Assessment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-16455\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/\" class=\"elementor-item\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\">Review and Update<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/penamatan-perkhidmatan\/\" class=\"elementor-item\">Termination of Service \/ Employment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kesalahan\/\" class=\"elementor-item\">Offences<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/sekatan-perjalanan\/\" class=\"elementor-item\">Stoppage Order<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/soalan-lazim-individu\/\" class=\"elementor-item\">Frequently Asked Question (Individual)<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-9b5913c\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3435\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pengenalan-cukai-pendapatan-individu\/\" class=\"elementor-item\" tabindex=\"-1\">Introduction Individual Income Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pendaftaran\/\" class=\"elementor-item\" tabindex=\"-1\">Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8207\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/taraf-mastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Residence Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8274\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/lapor-pendapatan\/\" class=\"elementor-item\" tabindex=\"-1\">Income Declaration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8356\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pelepasan-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Relief<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8357\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rebat\/\" class=\"elementor-item\" tabindex=\"-1\">Rebates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/derma-hadiah\/\" class=\"elementor-item\" tabindex=\"-1\">Donations \/ Gifts<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8353\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kadar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Rate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-8453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/\" class=\"elementor-item\" tabindex=\"-1\">Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kaedah-pembayaran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Balance of Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/cukai-terlebih-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Refund<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kenaikan-cukai-lewat-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Penalty on Late Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8449\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/bayaran-pendahuluan-anggaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Estimation Advance Payment<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16456\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pindaan-taksiran\/\" class=\"elementor-item\" tabindex=\"-1\">Amended Assessment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-16455\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/\" class=\"elementor-item\" tabindex=\"-1\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\" tabindex=\"-1\">Review and Update<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/penamatan-perkhidmatan\/\" class=\"elementor-item\" tabindex=\"-1\">Termination of Service \/ Employment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kesalahan\/\" class=\"elementor-item\" tabindex=\"-1\">Offences<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/sekatan-perjalanan\/\" class=\"elementor-item\" tabindex=\"-1\">Stoppage Order<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/soalan-lazim-individu\/\" class=\"elementor-item\" tabindex=\"-1\">Frequently Asked Question (Individual)<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-307b1e27 e-con-full e-flex e-con e-child\" data-id=\"307b1e27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64214e23 elementor-widget elementor-widget-heading\" data-id=\"64214e23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Offences<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1917de48 e-con-full e-flex e-con e-child\" data-id=\"1917de48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23eddce5 elementor-widget elementor-widget-text-editor\" data-id=\"23eddce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Criminal and Civilian<\/h5><p>Offences, Fines and Penalties<\/p><div class=\"table-wrapper\"><table class=\"custom-table\"><thead><tr><th style=\"text-align: center; width: 30%;\">Type Of Offences<\/th><th style=\"text-align: center; width: 20%;\">Provisions Under ITA 1967<\/th><th style=\"text-align: center;\">Amount Of Fine (RM)<\/th><\/tr><\/thead><tbody><tr><td>Failure (without reasonable excuse) to furnish an Income Tax Return Form.<\/td><td style=\"text-align: center; vertical-align: middle;\">112(1)<\/td><td>200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td><\/tr><tr><td>Failure (without reasonable excuse) to give notice of chargeability to tax.<\/td><td style=\"text-align: center; vertical-align: middle;\">112(1)<\/td><td>200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td><\/tr><tr><td>Make an incorrect tax return by omitting or understating any income.<\/td><td style=\"text-align: center; vertical-align: middle;\">113(1)(a)<\/td><td>1,000.00 to 10,000.00 and 200% of tax undercharged<\/td><\/tr><tr><td>Give any incorrect information in matters affecting the tax liability of a taxpayer or any other person.<\/td><td style=\"text-align: center; vertical-align: middle;\">113(1)(b)<\/td><td>1,000.00 to 10,000.00 and 200% of tax undercharged<\/td><\/tr><tr><td>Wilfully and with intent to evade or assist any other person to evade tax<\/td><td style=\"text-align: center; vertical-align: middle;\">114(1)<\/td><td>1,000.00 to 20,000.00 \/ Imprisonment for a term not exceeding 3 years \/ Both and 300% of tax undercharged<\/td><\/tr><tr><td>Assist or advise (without reasonable care) others to under declare their income.<\/td><td style=\"text-align: center; vertical-align: middle;\">114(1A)<\/td><td>2,000.00 to 20,000.00 \/ Imprisonment for a term not exceeding 3 years \/ Both<\/td><\/tr><tr><td>Attempt to leave the country without payment of tax.<\/td><td style=\"text-align: center; vertical-align: middle;\">115(1)<\/td><td>200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td><\/tr><tr><td>Obstruct any authorized officer of IRBM in carrying out his duties.<\/td><td style=\"text-align: center; vertical-align: middle;\">116<\/td><td>1,000.00 to 10,000.00 \/ Imprisonment for a term not exceeding 1 year \/ Both<\/td><\/tr><tr><td>Fails (without reasonable excuse) to comply with an order to keep proper records and documentation<\/td><td style=\"text-align: center; vertical-align: middle;\">119A<\/td><td>300.00 to 10,000.00 \/ Imprisonment for a term not exceeding 1 year \/ Both<\/td><\/tr><tr><td>Fails (without reasonable excuse) to comply with a notice asking for certain information as required by IRBM.<\/td><td style=\"text-align: center; vertical-align: middle;\">120(1)<\/td><td>200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td><\/tr><tr><td>Fails (without reasonable excuse) to give notice on changes of address within 3 months.<\/td><td style=\"text-align: center; vertical-align: middle;\">120(1)<\/td><td>200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Kesalahan Jenayah dan Sivil Kesalahan, Denda dan Penalti Jenis Kesalahan Peruntukan Di Bawah ACP 1967 Jumlah Denda (RM) Tidak mengembalikan Borang Nyata 112(1) 200.00 hingga 20,000.00 \/ Penjara tidak melebihi 6 bulan \/ Kedua-duanya Tidak memaklumkan layak dikenakan cukai 112(1) 200.00 hingga 20,000.00 \/ Penjara tidak melebihi 6 bulan \/ Kedua-duanya Tidak melaporkan pendapatan sebenar [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":3391,"menu_order":13,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-16444","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta 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