The law is strict and the penalties for failing to filing ("FAIL to FILE") your taxable income is severe, per the Income Tax Act 1967 with the following related excerpts:
114. (1) Any person who willfully and with intent to evade or assist any other person to evade tax-For last minute folks (like me), sweat not:-
- omits from a return made under this Act any income which should be included;
- makes a false statement or entry in a return made under this Act;
- gives a false answer (orally or in writing) to a question asked or request for information made in pursuance of this Act;
- prepares or maintains or authorizes the preparation or maintenance of false books of account or other false records;
- falsifies or authorizes the falsification of books of account or other records; or
- makes use or authorizes the use of any fraud, art or contrivance,
shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than one thousand ringgit and not more than twenty thousand ringgit or to imprisonment for a term not exceeding three years or to both, and shall pay a special penalty of treble the amount of tax which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected.
- Despite several mishaps, incidents, difficulties etc., LHDN has been working hard to make the filing process easier for Malaysians, including the latest introduction of e-Hasil or e-Filing service for individual taxpayers beginning 2004, which happens to be one of the top-10 government electronic services being used by Malaysians today -- and of course, including improving the e-Hasil system itself despite recurring security flaws as reported at WhattaHack (on 7 APR 2007 and later reportedly resolved on 16 APR 2007), hence the popular negative grading of "e-FAILed for LHDN's e-FILE" to make it "Easy, Safe & Accurate". Many users of e-Hasil have also reported some noticed improvements (eg. by Sahaban.com's Gaman on his last-minute e-filing experience and a review by chentong of FinancialPlanningMalaysia.com by despite many more improvements being desired for and some funny incidents regarding spelling (eg. Ranhill — as R for Rumah, A for Ayam, N for Nangka, H for Holland, I for Itik, L for Lain Lain.) and LHDN's suggestive wording for a male e-filer to "Tambah Isteri" (add a wife).
- LHDN's offices will be opened until 8 pm tomorrow, 30 JUNE 2006.
- If you've missed the deadline for getting the e-Filing PIN via e-mail/fax/mail, you may simply pickup a phone and contact LHDN (dial 1-300-88-3010 -- NOT TOLL FREE although noted such on its website, but at a local call rate for TM fixed phone line) to get the in PIN in just minutes -- the easiest way if you'd ask me (instead of email/fax or going to the LHDN branches themselves).
After you have completed your due responsibility of e-filing, tax-filers are welcome to fill out and submit a survey form to LHDN to "further improve the quality of services rendered."
Be a good citizen -- a responsible good pajama worker, okay?
- e-Hasil in Bahasa Melayu (e.hasil.org.my)
- e-Hasil in English
- Budget 2007
- Report tax evasion
- To pay for your income tax (e-Bayaran): FPX, CIMB or Public Bank
- Forms & guidebooks (if you still prefer the manual way)
- EPSEM (Coming soon?)
- To submit a complaint or enquiry to LHDN.
- Datuk Mohd Nor Khalid's (aka LAT) Illustrations regarding LHDN