Penalty late submission on tax payment LHDN

PURPOSE

 

These guidelines explain the imposition of penalties on

taxpayers who are late or fail to submit a return form in

the period prescribed under the Income Tax Act 1967 (ACP 1967),

Petroleum (Income Tax) Act 1967 (APCP 1967) and Tax Act

Real Estate Gains 1976 (ACKHT 1976).

 

BORANG NYATA DI BAWAH ACP 1967

Seksyen 77A ACP 1967

 

BORANG NYATA DI BAWAH APCP 1967

 

BORANG NYATA DI BAWAH ACKHT 1976

 

KADAR PENALTI LEWAT MENGEMUKAKAN BORANG NYATA

 

PENALTI DI BAWAH SUBSEKSYEN 51(3) APCP 1967

 

PENALTI DI BAWAH SUBSEKSYEN 29(3) ACKHT 1976

 

KADAR PENALTI BAGI KEGAGALAN MENGEMUKAKAN BORANG NYATA

 

 

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