Type Of Offences |
ITA 1967 |
Amount Of Fine (RM) |
Fail to furnish an Income Tax Return Form. |
112(1) |
200 to 2,000 or imprisonment or both |
Fail to give notice of changeability 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 |
Wilfully 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 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 |
Fail to comply with an order to keep proper records and documentation. |
119A |
300 to 10,000 or imprisonment or both |
Fail to comply with a notice asking for certain information as required by IRBM. |
120(1) |
200 to 2,000 or imprisonment or both |
Fail to give notice on changes of address within 3 months. |
120(1) |
200 to 2,000 or imprisonment or both |