就业收入【Employment Income】篇 – 13.1 【常见的刑罚】

对个人纳税人来说：

1. 有些什么报表呢？

2. 什么时候是申报截止日期？

3. 有没有宽限期？以及

4. 常见的刑罚是什么。


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当然，也不要忘记这个：

112. ( (1A) Any person who makes default in furnishing a return in accordance with subsection 77(1) or 77A(1) in respect of any year of assessment for two years or more shall, if he does so without reasonable excuse, be guilty of an offence and shall, on conviction, be liable to —

(a) a fine of not less than one thousand ringgit 【RM 1,000】and not more than twenty thousand ringgit 【RM 20,000】or to imprisonment for a term not exceeding six months 【6】or to both; and

(b) a special penalty equal to treble the amount which the Director General may, according to the best of his judgment, determine as the tax charged on the chargeable income of that person for those years of assessment.