LHDN List Of Income Tax Offences, Fines And Penalties

LHDN List Of Income Tax Offences, Fines And Penalties

Lembaga Hasil Dalam Negeri (LHDN) in its website has shared the list of income tax offences, fines and penalties.

 

Type of offences

Provision under ITA 1967

Amount of fine (RM)

Failure (without reasonable excuse) to furnish an Income Tax Return Form 112(1) 200 to 2,000 or imprisonment or both
Failure (without reasonable excuse) to give notice of chargeability to tax 112(1) 200 to 2,000 or imprisonment or both
Make an incorrect tax return by omitting or understating any income 113(1)(a) 1,000 to 10,000 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 to 10,000 and 200% of tax undercharged
Willfully and with intent to evade or assist any other person to evade tax 114(1) 1,000 to 20,000 or imprisonment or both and 300% of tax undercharged
Assist or advise (without reasonable care) others to under declare their income 114(1A) 2,000 to 20,000 or imprisonment or both
Attempt to leave the country without payment of tax 115(1) 200 to 2,000 or imprisonment or both
Obstruct any authorized officer of IRBM in carrying out his duties 116 1,000 to 10,000 or imprisonment or both
Fails (without reasonable excuse) to comply with an order to keep proper records and documentation 119A 300 to 10,000 or imprisonment or both
Fails (without reasonable excuse) to comply with a notice asking for certain information as required by IRBM 120(1) 200 to 2,000 or imprisonment or both
Fails (without reasonable excuse) to give notice on changes of address within 3 months 120(1) 200 to 2,000 or imprisonment or both
Pay taxes after 30th April (for non-business income)Pay taxes after 30th June (for business income) 103(3)103(4) a. 10% increment from the tax payable, and
b. Additional 5% increment on the balance of (a) if payment is not made after 60 days from the final date
Pay installments after 30 days of the date set (for business income) 107B(3) 10% on installment due
Actual tax 30% higher than the revised estimate of tax (for business income) 107B(4) 10% of the difference in actual tax balances and estimated tax made

Source: Inland Revenue Board (IRB) / Lembaga Hasil Dalam Negeri (LHDN) Malaysia.

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