| Offence |
Penalty |
| 1. |
Failure to furnish a return [s.77 (1)] or give notice of chargeability [s.77(2) or (3)] |
- Fine of less than RM 200 and not more than RM20,000 or 6 months’ imprisonment or both [s.112 (1)];
OR:
No prosecution, but taxpayer required to pay penalty of three times the amount of tax [s.112(3)(a)]
- The DGIR empowered to impose additional penalty [s.112(4)]
|
| 2. |
Failure to provide reasonable facilities and assistance [s.80(1A)]
Refer PR No. 7/2000 for details |
- Fine between RM1,000 and RM10,000 or imprisonment not exceeding 1 year or both
|
| 3. |
Incorrect returns or incorrect information on income affecting his own chargeability or the chargeability to tax of another person
[s.113(a) and (2)] |
- Fine between RM1,000 and RM10,000 plus penalty equal to twice the amount of tax undercharged [s.113(1)];
OR:
If no prosecution is initiated, tax payer is required to pay a penalty equal to the tax undercharged [s.113(2)] |
| 4. |
Person who assists in the preparation of return of tax another person that results in an understatement of liability [s. 114(1A)] |
- Fine between RM 2,000 and RM 20,000 or imprisonment not exceeding 3 years or both [s.114(1A)]
|
| 5. |
Leaving Malaysia without settlement of tax [s.115(1)] |
- Fine between RM 200 and RM20,000 or 6 months’ imprisonment or both.
|
| 6. |
Obstruction of officers [s.116] |
- Fine between RM1,000 and RM10,000 or imprisonment for 1 year or both.
|
| 7. |
Breach of confidence by classified person [s.117(1)] |
- Maximum fine of RM4,000 or imprisonment for 1 year or both.
|
| 8. |
Offences by officials having an official function under the ITA 1967 [s.118] |
- Maximum fine of RM20,000 or 3 years’ imprisonment or both
|
| 9. |
Failure to comply with a notice:
- Calling for specific returns and production of books [s.78]
- Calling for bank statements, loan accounts, etc. [s.79]
- Requiring books, accounts or records that are kept to be translated in the national language [s.80(3)]
- Calling for information and particulars [s.81]
A public officer or an officer in the employment of a local authority or statutory authority shall not be obliged to disclose any particulars to which he is under a statutory obligation to observe secrecy. |
- Fine between RM 200 and RM20,000 or 6 months’ imprisonment or both [s.120(1)]
|
| 10. |
Failure to comply with a notice:
- Requiring the form of records to be kept and the form of receipts to be issued and the manner in which they shall be issued or retained [s.82(3)]
- Requiring accounts audited by a professional accountant to be produced [s.82(5)]
|
- Fine between RM 300 and RM 10,000 or imprisonment for 1 year or both [s.119A]
|
| 11. |
Failure to comply with a notice:
- Requiring returns containing particulars of income to be submitted by agents [s.84(1)]
- Requiring returns by occupiers of land or premises situated in Malaysia [s.85]
|
- Fine between RM 200 and RM20,000 or 6 months’ imprisonment or both [s.120(1)]
|
| 12. |
Failure to comply with a statutory order:
Requiring the form of records to be kept and the manner in which they shall be kept and the form or receipts to be issued or retained [s.82(3)] |
- Fine between RM 300 and RM 10,000 or imprisonment for 1 year or both [s.119A]
|
| 13. |
Failure to comply with a statutory order:
Requiring employer to prepare and deliver a return of its employees [s.83(1)] |
- Fine between RM 200 and RM20,000 or 6 months’ imprisonment or both [s.120(1)]
|
| 14. |
Failure to give notice by an employer:
- Of an employee who has commenced work for the employer [s.83(2)]
- Of an employee who is ceasing work for the employer [s.83(3)]
- Of an employee who is about to leave Malaysia for a period exceeding three months [s.83(4)]
|
- Fine between RM 200 and RM20,000 or 6 months’ imprisonment or both [s.120(1)]
|
| 15. |
Contravention of the duty imposed under the Act [s.120 (1)d]:
By a person who fails to keep business records and issue receipts [s.82(1)]
|
- Fine between RM 300 and RM10,000 or 1 year’s imprisonment or both [s.119A(b)]
|
| 16. |
Contravention of the duty imposed under the Act [s.120 (1)d]:
- By an agent acting for a non-resident who fails to submit quarterly returns [s.84(2)]
- By a precedent partner who fails to submit a partnership return [s.86(1)]
- By a chargeable person who fails to inform the DG of change of his address in Malaysia
- By a person who holds himself out as a tax agent and does not satisfy the provisions of the Act [s.153(1)]
- Failure to withhold dues of an employee upon his cessation of employment [s.107(5)]
- Failure to comply with a direction to deduct tax from emoluments and pensions [s.107]
|
- Fine between RM200 and RM20,000 or 6 months’ imprisonment or both [s.120 (1)]
|
| 17. |
Contravention of the duty imposed under the Act [s.120 (1)d]:
Failure to furnish and estimate of:
- Tax payable for a year of assessment [s.107C(2)]
- Tax payable for a year of assessment which is not less than the revised estimate of tax payable for the immediately preceding year of assessment [s.107(3)
- Tax payable of a company commencing operation is to be made within three months of commencement of operations [s.107C(4]]
|
- Fine between RM 200 and RM20,000 or 6 months’ imprisonment or both [s.120(1)]
|
| 18. |
Failure to keep or records [s.82(1)] |
- Fine between RM 300 and RM10,000 or imprisonment for 1 year or both [s.119A]
|
| 19. |
Failure to furnish information as required by the DGIR [s.39(1A)] |
- Fine between RM200 and RM20,000 or 6 months’ imprisonment or both [s.120(1)]
|
Singapore