15/10/2025
⚠️⚠️ LHDN Tax Offences—Criminal and Civil Penalties ⁉️
✅ TAX OFFENCES – CRIMINAL & CIVIL (Under Income Tax Act 1967)
🗂️ Source: LHDNM / Inland Revenue Board Malaysia
🔴 1. Not submitting tax return (Borang Nyata)
Penalty: 🧑⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both
Example: If you don't file your tax form even after reminders, you may be fined or jailed.
🔴 2. Failing to declare income that is taxable
Penalty: 🧑⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both
Example: If you earn RM100,000 but don’t declare it, you're committing an offence.
🔴 3. Not reporting actual income on the tax form
Penalty: 🧑⚖️ RM1,000 to RM10,000 fine + 200% of under-reported tax
Example: You earn RM80,000 but only report RM40,000 — you may face high penalties.
🔴 4. Giving wrong info about your income or someone else’s
Penalty: 🧑⚖️ RM1,000 to RM10,000 fine + 200% of under-reported tax
Example: Claiming a false relief to reduce your tax.
🔴 5. Deliberately avoiding tax/helping someone else to avoid tax
Penalty: 🧑⚖️ RM1,000 to RM20,000 fine, OR jail up to 3 years, OR both + 300% of tax shortfall
Example: Creating fake expenses to reduce tax or advising clients to do so.
🔴 6. Helping/advising someone to submit an incorrect tax return
Penalty: 🧑⚖️ RM2,000 to RM20,000 fine, OR jail up to 3 years, OR both
Example: Telling someone to leave out income from side jobs from their return.
🔴 7. Leaving Malaysia without paying tax
Penalty: 🧑⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both
Example: Moving abroad without settling your tax.
🔴 8. Obstructing or stopping LHDN officers from doing their job
Penalty: 🧑⚖️ RM1,000 to RM10,000 fine, OR jail up to 1 year, OR both
Example: Refusing access to financial records during a tax audit.
🔴 9. Failing to provide information requested by LHDN
Penalty: 🧑⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both
Example: Ignoring letters asking for tax-related documents.
🔴 10. Not keeping records
Penalty: 🧑⚖️ RM300 to RM10,000 fine, OR jail up to 1 year, OR both
Example: Not keeping receipts, invoices, or accounts.
🔴 11. Not reporting a change of address within 3 months
Penalty: 🧑⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both
Example: Moving house or office, but not updating LHDN.
⚠️⚠️ #1967年所得税法令下的税务违法行为（刑事与民事责任）
🔴 1. 没有提交所得税申报表（Borang Nyata）
处罚：🧑⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施
举例：长期不报税，将被罚款或监禁。
🔴 2. 没有申报应纳税收入
处罚：🧑⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施
举例：赚了RM100,000却没有申报，属于违法。
🔴 3. 在报税表中没有如实申报收入
处罚：🧑⚖️ 罚款 RM1,000 至 RM10,000，加上应缴税款的200%
举例：实际收入 RM80,000，却只报 RM40,000，将被高额罚款。
🔴 4. 提供不实信息（关于自己或他人）
处罚：🧑⚖️ 罚款 RM1,000 至 RM10,000，加上应缴税款的200%
举例：虚报受养人以减税。
🔴 5. 故意逃税 / 协助他人逃税
处罚：🧑⚖️ 罚款 RM1,000 至 RM20,000，或监禁不超过3年，或两者兼施 + 300% 逃税额
举例：伪造开支发票来逃税，或协助他人逃税。
🔴 6. 协助或建议他人提交错误报税资料
处罚：🧑⚖️ 罚款 RM2,000 至 RM20,000，或监禁不超过3年，或两者兼施
举例：建议他人不申报副业收入。
🔴 7. 离境前未缴清税务
处罚：🧑⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施
举例：搬到国外前未还税款。
🔴 8. 阻碍 LHDN 官员执行任务
处罚：🧑⚖️ 罚款 RM1,000 至 RM10,000，或监禁不超过1年，或两者兼施
举例：审计时拒绝提供账本或资料。
🔴 9. 未回应 LHDN 提供信息的要求
处罚：🧑⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施
举例：不回应 LHDN 的信函或资料要求。
🔴 10. 未保留税务记录
处罚：🧑⚖️ 罚款 RM300 至 RM10,000，或监禁不超过1年，或两者兼施
举例：没有保留发票、账单等资料。
🔴 11. 搬家后3个月内未更新地址
处罚：🧑⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施
举例：搬家后未通知 LHDN。
