Malaysia legislation
Section 224
Section 224
(2)
In any prosecution under subsection (1), the burden of proving that an information return has been furnished shall be upon the Constituent Entity.
(3)
Where a Constituent Entity has been convicted of an offence under subsection (1), the court may make a further order that the Constituent Entity shall comply with the relevant provision of this Act under which the offence has been committed within thirty days, or such other period as the court thinks fit, from the date the order is made.
Failure of Constituent Entity to furnish Top-up Tax return