Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Chapter 17
231. Multinational Top-up Tax
Feedback & supportFor the purposes of Domestic Top-up Tax and
Multinational Top-up Tax, any natural person or Constituent
Entity who without reasonable excuse—
fails to comply with a notice given under subsection 106a(1), section 204, subsection 205(4), section 206 or section 208;
contravenes subsection 106a(2) or section 210; or
fails to furnish the correct particulars as required by the Director General under subparagraph 201(6)(a)(vi)
or paragraph 202(3)(b), shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than twenty thousand ringgit and not more than one hundred thousand ringgit or to imprisonment for a term not exceeding six months or to both.
Where a natural person or Constituent Entity has been convicted of an offence under subsection (1), the court may make a further order that the natural person or 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.
Undang-Undang Malaysia 164
Additional provisions as to offences under section 227,
229, 230, or 231