Malaysia legislation
Section 23
Section 23
(a)
omitted from a return made under this Ordinance any
State sales tax which should be included;
(b)
made any false statement or entry in any return made under this Ordinance;
(c)
given any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Ordinance;
(d)
prepared or maintained or authorized the preparation or maintenance of any false books of account or other records or falsified or authorized the falsification of any books of account or records; or
(e)
made use of any fraud, art or contrivance whatsoever or authorized the use of any such fraud, art or contrivance, the Comptroller may to the best of his judgment assess by way of penalty for that offence a surcharge (referred to in this section as the
“tax surcharge”) not exceeding ten times the amount of State sales tax which has or would have been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected, and may notify the person accordingly.
(2)
Where an amount has been assessed and notified to any person under subsection (1), it shall, subject to the provisions of this
Ordinance as to review and appeals, be deemed to be an amount of
State sales tax due from him and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.
(3)
For the purposes of this section, notification to a personal representative, trustee in bankruptcy, receiver, liquidator or person otherwise acting as aforesaid shall be treated as notification to the person in relation to whom he so acts.
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(4)
The assessment or recovery of tax surcharge in respect of any offence shall not be in any manner barred or affected by the fact that the person referred to in subsection (1) has been convicted under this Ordinance of the same or any other offence, but no proceedings shall be taken in respect of any offence against a person who has paid the tax surcharge assessed against him for that same offence.
Furnishing of returns