{"id":7888,"date":"2026-05-04T23:21:33","date_gmt":"2026-05-04T15:21:33","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=7888"},"modified":"2026-06-25T16:04:12","modified_gmt":"2026-06-25T08:04:12","slug":"kesalahan-denda-dan-penalti","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/perundangan\/kesalahan-denda-dan-penalti\/","title":{"rendered":"Offences, Fines and Penalties"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"7888\" class=\"elementor elementor-7888\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35ce7a4b e-flex e-con-boxed e-con e-parent\" data-id=\"35ce7a4b\" 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-19be94d6 e-con-full e-flex e-con e-child\" data-id=\"19be94d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-194979e9 elementor-widget elementor-widget-template\" data-id=\"194979e9\" 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=\"7910\" class=\"elementor elementor-7910\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a26202 e-flex e-con-boxed e-con e-parent\" data-id=\"2a26202\" 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-e6a240e elementor-widget elementor-widget-heading\" data-id=\"e6a240e\" 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\">Legislation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-934a142 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=\"934a142\" 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-1-934a142\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7926\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/akta\/\" class=\"elementor-item\">Act<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7925\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/ketetapan-umum\/\" class=\"elementor-item\">Public Rulings<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/garis-panduan\/\" class=\"elementor-item\">Guidelines<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7924\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/rangka-kerja\/\" class=\"elementor-item\">Framework<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7923\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/kes-cukai\/\" class=\"elementor-item\">Tax Case<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7922\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/cukai-pegangan\/\" class=\"elementor-item\">Withholding Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7921\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/nota-amalan\/\" class=\"elementor-item\">Practice Note<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7920\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/minit-dialog-isu-isu-operasi-dan-teknikal\/\" class=\"elementor-item\">Minutes of Dialogue on Operational and Technical Issues<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7919\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/kesalahan-denda-dan-penalti\/\" class=\"elementor-item\">Offences, Fines and Penalties<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7918\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/bajet\/\" class=\"elementor-item\">Budget<\/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-2-934a142\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7926\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/akta\/\" class=\"elementor-item\" tabindex=\"-1\">Act<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7925\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/ketetapan-umum\/\" class=\"elementor-item\" tabindex=\"-1\">Public Rulings<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/garis-panduan\/\" class=\"elementor-item\" tabindex=\"-1\">Guidelines<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7924\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/rangka-kerja\/\" class=\"elementor-item\" tabindex=\"-1\">Framework<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7923\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/kes-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Case<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7922\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/cukai-pegangan\/\" class=\"elementor-item\" tabindex=\"-1\">Withholding Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7921\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/nota-amalan\/\" class=\"elementor-item\" tabindex=\"-1\">Practice Note<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7920\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/minit-dialog-isu-isu-operasi-dan-teknikal\/\" class=\"elementor-item\" tabindex=\"-1\">Minutes of Dialogue on Operational and Technical Issues<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7919\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/kesalahan-denda-dan-penalti\/\" class=\"elementor-item\" tabindex=\"-1\">Offences, Fines and Penalties<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7918\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/bajet\/\" class=\"elementor-item\" tabindex=\"-1\">Budget<\/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-566cbd3b e-con-full e-flex e-con e-child\" data-id=\"566cbd3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-601301ac elementor-widget elementor-widget-heading\" data-id=\"601301ac\" 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, Fines and Penalties<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b44d317 e-con-full e-flex e-con e-child\" data-id=\"5b44d317\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5a608acc e-con-full e-flex e-con e-child\" data-id=\"5a608acc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16f8d520 elementor-widget elementor-widget-html\" data-id=\"16f8d520\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            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class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2780\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Offences, Fines and Penalties <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2780\" class=\"elementor-element elementor-element-5b54930a e-con-full e-flex e-con e-child\" data-id=\"5b54930a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42dd5468 elementor-widget elementor-widget-text-editor\" data-id=\"42dd5468\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table compact-table\">\n    <thead>\n      <tr>\n        <th style=\"text-align: center; vertical-align: middle;\">Type Of Offences<\/th>\n        <th style=\"text-align: center; vertical-align: middle; width: 20%;\">Provisions Under the<br>ITA 1967<\/th>\n        <th style=\"text-align: center; vertical-align: middle; width: 35%;\">Amount Of Fine (RM)<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td style=\"vertical-align: middle;\">Not returning Income Tax Return Form<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">112(1)<\/td>\n        <td style=\"vertical-align: middle;\">200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Failure (without reasonable excuse) to give notice of chargeability to tax.<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">112(1)<\/td>\n        <td style=\"vertical-align: middle;\">200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Not reporting actual income in the Income Tax Return Form<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">113(1)(a)<\/td>\n        <td style=\"vertical-align: middle;\">1,000.00 to 10,000.00 and 200% of tax undercharged<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Give any incorrect information in matters affecting the tax liability of a taxpayer or any other person.<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">113(1)(b)<\/td>\n        <td style=\"vertical-align: middle;\">1,000.00 to 10,000.00 and 200% of tax undercharged<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Wilfully and with intent to evade or assist any other person to evade tax<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">114(1)<\/td>\n        <td style=\"vertical-align: middle;\">1,000.00 to 20,000.00 \/ Imprisonment for a term not exceeding 3 years \/ Both and 300% of tax undercharged<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Assisting\/advising others in preparing Income Tax Return Forms resulting in underpayment of tax<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">114(1A)<\/td>\n        <td style=\"vertical-align: middle;\">2,000.00 to 20,000.00 \/ Imprisonment for a term not exceeding 3 years \/ Both<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Attempt to leave the country without payment of tax.<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">115(1)<\/td>\n        <td style=\"vertical-align: middle;\">200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Interfering \/ obstructing IRBM officers from carrying out their duties<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">116<\/td>\n        <td style=\"vertical-align: middle;\">1,000.00 to 10,000.00 \/ Imprisonment for a term not exceeding 1 year \/ Both<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Fails (without reasonable excuse) to comply with an order to keep proper records and documentation<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">119A<\/td>\n        <td style=\"vertical-align: middle;\">300.00 to 10,000.00 \/ Imprisonment for a term not exceeding 1 year \/ Both<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Fails (without reasonable excuse) to comply with a notice asking for certain information as required by IRBM.<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">120(1)<\/td>\n        <td style=\"vertical-align: middle;\">200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Fails (without reasonable excuse) to give notice on changes of address within 3 months.<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">120(1)<\/td>\n        <td style=\"vertical-align: middle;\">200.00 to 20,000.00 \/ Imprisonment for a term not exceeding 6 months \/ Both<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2781\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2781\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Income Tax &amp; Real Property Gains Tax (RPGT) <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2781\" class=\"elementor-element elementor-element-593d1491 e-con-full e-flex e-con e-child\" data-id=\"593d1491\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af47fe3 elementor-widget elementor-widget-text-editor\" data-id=\"af47fe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table no-zebra\">\n    <thead>\n      <tr>\n        <th style=\"text-align: center; vertical-align: middle;\">Type Of Offences<\/th>\n        <th style=\"text-align: center; vertical-align: middle; width: 20%;\">Source of Income<\/th>\n        <th style=\"text-align: center; vertical-align: middle; width: 20%;\">Provisions Under the<br>ITA 1967<\/th>\n        <th style=\"text-align: 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class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2782\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Estimated Income Tax Payment (For Business Income) <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2782\" class=\"elementor-element elementor-element-d54a9fc e-con-full e-flex e-con e-child\" data-id=\"d54a9fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e3836eb elementor-widget elementor-widget-text-editor\" data-id=\"1e3836eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table compact-table\">\n    <thead>\n      <tr>\n        <th style=\"text-align: center; vertical-align: middle;\">Type Of Offences<\/th>\n        <th style=\"text-align: center; vertical-align: middle; width: 20%;\">Provisions Under the<br>ITA 1967<\/th>\n        <th style=\"text-align: center; vertical-align: middle; width: 35%;\">Penalty<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td style=\"vertical-align: middle;\">Pay installments after 30 days from the due date<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">107B(3)<\/td>\n        <td style=\"vertical-align: middle;\">10% on outstanding installments<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"vertical-align: middle;\">Actual tax 30% higher than revised tax estimate<\/td>\n        <td style=\"text-align: center; vertical-align: middle;\">107B(4)<\/td>\n        <td style=\"vertical-align: middle;\">10% on the difference between the actual tax balance and the estimated tax that 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[&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":7860,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-7888","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 property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Kesalahan, Denda dan Penalti Buka Semua Kesalahan, Denda dan Penalti Jenis Kesalahan Peruntukan Di BawahACP 1967 Jumlah Denda (RM) Tidak mengembalikan Borang 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