Malaysia legislation
Section 41
Section 41
(2)
Where a taxable period has been varied under subsection 40(5)
and notwithstanding subsection (1), the return shall be furnished not later than the last day of the thirty days from the end of the varied taxable period.
(3)
Any person who—
(a)
ceases to be liable to be registered under section 20; or
(b)
ceases to be registered under section 24, shall, not later than thirty days after so ceasing or such later date as the Director General may allow, furnish a return containing particulars as the Director General may determine in respect of that part of the last taxable period during which the person was registered.
(4)
Any taxable person who is required to furnish a return under this section shall pay to the Director General the amount of tax due and payable by him in respect of the taxable period to which the return relates not later than the last day on which he is required to furnish the return.
Act 762 BI Teks 1.indd 57 6/19/14 5:56:13 PM
Act 762
(5)
The return referred to in subsections (1), (2) and (3) shall be furnished whether or not there is tax to be paid.
(6)
Any person who fails to furnish the return as required under subsection (1), (2) or (3) commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
(7)
Any person who fails to pay to the Director General the amount of tax due and payable under subsection (4) commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
Furnishing of declarations and payment of tax by person other than a taxable person