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Section 57B

Failure to issue electronic invoice

of Petroleum (Income Tax) Act 1967

ActIn forceProvision 72 of 124
Section 57B

Any person who, without reasonable excuse, contravenes subsection 34B(1) or (6), shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than two hundred ringgit and

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not more than twenty thousand ringgit or to imprisonment for a term not exceeding six months or to both.

Other offences