{"id":9177,"date":"2026-05-07T23:20:31","date_gmt":"2026-05-07T15:20:31","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=9177"},"modified":"2026-05-13T10:31:17","modified_gmt":"2026-05-13T02:31:17","slug":"ketidakpatuhan-dan-kesalahan","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/ketidakpatuhan-dan-kesalahan\/","title":{"rendered":"Non-Compliance And Offences"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"9177\" class=\"elementor elementor-9177\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50f5c06f e-flex e-con-boxed e-con e-parent\" data-id=\"50f5c06f\" 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-2aebfffa e-con-full e-flex e-con e-child\" data-id=\"2aebfffa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cfc4951 elementor-widget elementor-widget-template\" data-id=\"7cfc4951\" 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=\"9199\" class=\"elementor elementor-9199\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ef5b4b e-flex e-con-boxed e-con e-parent\" data-id=\"0ef5b4b\" 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-3c31ae9 e-con-full e-flex e-con e-child\" data-id=\"3c31ae9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a33ed8 elementor-widget elementor-widget-heading\" data-id=\"9a33ed8\" 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\">Tax Agent<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58536e0 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=\"58536e0\" 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-1-58536e0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/profesion-sebagai-ejen-cukai\/\" class=\"elementor-item\">Profession As A Tax Agent<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9181\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/pelantikan-ejen-cukai-oleh-pembayar-cukai\/\" class=\"elementor-item\">Appointment Of Tax Agent By Taxpayer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9182\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/urusan-bersama-hasil\/\" class=\"elementor-item\">Consultation With HASiL<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9180\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/ketidakpatuhan-dan-kesalahan\/\" class=\"elementor-item\">Non-Compliance And Offences<\/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-2-58536e0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/profesion-sebagai-ejen-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Profession As A Tax Agent<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9181\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/pelantikan-ejen-cukai-oleh-pembayar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Appointment Of Tax Agent By Taxpayer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9182\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/urusan-bersama-hasil\/\" class=\"elementor-item\" tabindex=\"-1\">Consultation With HASiL<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9180\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ejen-cukai\/ketidakpatuhan-dan-kesalahan\/\" class=\"elementor-item\" tabindex=\"-1\">Non-Compliance And Offences<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\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>\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-7f4864f8 e-con-full e-flex e-con e-child\" data-id=\"7f4864f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c3298fb elementor-widget elementor-widget-heading\" data-id=\"2c3298fb\" 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\">Non-Compliance And Offences<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-267cefc8 elementor-widget elementor-widget-text-editor\" data-id=\"267cefc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Failure to comply with subsection 153(1) of the Income Tax Act 1967 by carrying on activities as a tax agent, tax consultant or tax adviser (or under any other like description) without approval is an offence under paragraph 120(1)(d) of the Income Tax Act 1967, and if convicted, can be fined not less than RM200 and not more than RM20,000 or imprisonment for a term not exceeding 6 months or both.<\/li><li>The act of assisting or giving advice in the preparation of any return which results in the tax liability of a person to be under-declared is an offence under subsection 114(1A) of the Income Tax Act 1967, and if convicted, can be fined not less than RM2,000 and not more than RM20,000 or imprisonment for a term not exceeding 3 years or both.<\/li><li>Related provisions:<ul><li>Section 114 of the Income Tax Act 1967<\/li><li>Section 120 of the Income Tax Act 1967<\/li><li>Section 153 of the Income Tax Act 1967<\/li><\/ul><\/li><\/ol>\t\t\t\t\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>Ketidakpatuhan Dan Kesalahan Kegagalan mematuhi subseksyen 153(1) Akta Cukai Pendapatan 1967 iaitu menjalankan aktiviti sebagai ejen cukai, konsultan cukai atau penasihat cukai (atau apa jua perihal lain yang serupa) tanpa kelulusan merupakan suatu kesalahan di bawah perenggan 120(1)(d) Akta Cukai Pendapatan 1967, dan sekiranya disabitkan dengan kesalahan, boleh dikenakan denda tidak kurang RM200 dan tidak [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":9152,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-9177","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=\"Ketidakpatuhan Dan Kesalahan Kegagalan mematuhi subseksyen 153(1) Akta Cukai Pendapatan 1967 iaitu menjalankan aktiviti sebagai ejen cukai, konsultan cukai 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