Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter 17
230. Offences by officials under Part XI
Feedback & supportAny natural person having an official function under this Act who—
otherwise than in good faith, demands from any
Constituent Entity an amount in excess of the
Constituent Entity
“Constituent Entity” means— (a) any Entity that is included in a Group; or (b) any Permanent Establishment of a Main Entity that is within paragraph (a) and which is treated as separate from the Main Entity and any other Permanent Establishment of that Main Entity, but does not include an Excluded Entity;
Domestic Top-up Tax or Multinational Top-up Tax or penalties due under this Part;
Domestic Top-up Tax
“Domestic Top-up Tax” means tax as provided under section 159;
withholds for his own use or otherwise any portion of any such Domestic Top-up Tax or Multinational
Top-up Tax or penalty collected or received by him;
Finance (No. 2)
otherwise than in good faith, makes a false report or return (orally or in writing) of the amount of any such Domestic Top-up Tax or Multinational Top-up
Tax or penalty collected or received by him;
defrauds any natural person, embezzles any money or otherwise uses his position to deal wrongfully with the Director General or any other natural person, shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
Other offences in relation to Domestic Top-up Tax or