Malaysia legislation

Section 57A

of *PETROLEUM (INCOME TAX) ACT 1967

Section 57A

Failure to keep records

Any person who, without reasonable excuse, contravenes subsection 34A(1), (2), (3), (4) or (5) shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than three hundred ringgit and not more than ten thousand ringgit or to imprisonment for a term not exceeding one year or to both.

Section 57A — PETROLEUM (INCOME TAX) ACT 1967 | mylaw.my