Section 107B

In determining the amount to be paid under subsection (1), the Director General may take into consideration the tax assessed,

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if any, in respect of the person for the year of assessment preceding that year of assessment:

Provided that the Director General may, upon an application made by the person not later than the fifteenth day of April in that year of assessment, vary the amount to be paid by instalments on account of tax and the number of instalments.

Where any instalment amount due and payable on the date specified by the Director General pursuant to subsection (1) or (2)

has not been paid within thirty days of the due date, the amount unpaid shall, without any further notice being served, be increased by a sum equal to ten per cent of the amount unpaid, and that sum shall be recoverable as if it were tax due and payable under this

Act:

Provided that, where the amount unpaid is subsequently paid, the Director General may treat it as having been paid on its due date.

In any case to which the proviso to subsection (2) applies, where the tax payable under an assessment for that year of assessment exceeds the total of the instalments payable and the difference is more than thirty per cent of the tax payable under the assessment, then, without any further notice being served, the amount of the difference which exceeds thirty per cent of the tax payable under the assessment shall be increased by a sum equal to ten per cent of that amount of the difference, and that sum shall be recoverable as if it were tax due and payable under this Act.

Nothing in this section shall prevent the collection of any tax from a person to whom this section applies in accordance with section 103 or the payment of that tax being enforced in accordance with section 106:

Provided that in any such case for the purposes of section 103

the Director General shall determine the period within which that tax shall be payable.”.

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Undang-Undang Malaysia

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