ASSESSMENT
OF TAX - Type Of Tax > Income Tax> Offences And Penalties
(Individuals)
An offence is committed
under the Income Tax Act 1967 if you :
(i)
Fail to submit a completed tax return within the
stipulated period..
(ii)
Submit an incorrect tax return.
(iii)
Fail to give notice of your chargeability to tax
within the stipulated period.
(iv)
Give incorrect information on matters effecting
your liability..
(v)
Fail to comply with a notice asking for certain
information.
Any person who is guilty of an offence and shall on
conviction be liable to a fine of not
less than RM 200.00 and not more than
RM 10,000.00 (depends on the type of offence)
or to imprisonment for a term not exceeding
six months or to both.