Failure to File Your Tax Return May Result in More Than a RM200 Fine
Many people assume that failing to file a tax return will result in a maximum fine of only RM200. In reality, the consequences can be significantly more serious.
Under Section 112 of the Income Tax Act 1967, failure to submit a tax return by the prescribed deadline, without reasonable excuse, may result in a fine of RM200 to RM20,000, imprisonment for up to six months, or both.
In practice, LHDN more commonly imposes administrative penalties under Section 112(3) and the relevant operational guidelines, based on the period of delay:
| Period of delay | Penalty rate based on tax payable |
|---|---|
| Up to 12 months late | 15% |
| More than 1 year and up to 2 years late | 30% |
| More than 2 years late | 45% |
If a taxpayer fails to file a tax return altogether, LHDN may issue a Best Judgment Assessment and impose a penalty of up to three times, or 300%, of the tax payable.
For under-reporting of income under Section 113, the consequences may include the following:
- Without prosecution, a penalty of up to 100% of the tax undercharged may be imposed.
- Upon conviction, a fine of RM1,000 to RM10,000, together with an additional 200% of the tax undercharged, may be imposed.
- In serious cases involving wilful tax evasion, imprisonment may also apply.
Failing to file a tax return is therefore not a matter that can simply be dismissed by saying, “I forgot.”
不报税，罚的不只是 RM200 那么简单
很多人以为，不报税最多只会被罚款 RM200。实际上，不按时提交报税表可能带来更严重的后果。
根据《1967年所得税法令》第112条（Section 112），在没有合理理由的情况下逾期提交报税表，可被处以 RM200 至 RM20,000 的罚款、最高 6 个月的监禁，或两者兼施。
在实务上，LHDN 更常根据第112(3)条（Section 112(3)）及相关操作指引，按照逾期时间征收行政罚款：
| 逾期时长 | 罚款比例（以应缴税额为基础） |
|---|---|
| 逾期不超过 12 个月 | 15% |
| 逾期超过 1 年至 2 年 | 30% |
| 逾期超过 2 年 | 45% |
如果完全不提交报税表，LHDN 还可以发出「最佳判断评估」（Best Judgment Assessment），并加收最高相等于应缴税款 3 倍（300%）的罚款。
如果涉及漏报收入，根据第113条（Section 113），可能面对以下后果：
- 在不起诉的情况下，最高可被罚款相等于少缴税款的 100%。
- 一旦被起诉并定罪，可被处以 RM1,000 至 RM10,000 的罚款，另加少缴税款 200% 的罚款。
- 如果情节严重并涉及故意逃税，也可能面对监禁。
因此，不报税并不是一句“忘了”就可以轻易带过的事情。
