Type Of Offence

[Anajie]

i. Aaron submitted a duly completed return for the year of assessment 2019 on his own. He had declared business income from selling imported gift items and souvenirs. It was discovered during a tax audit that he had not declared his income from the rental business that he has been carrying on for the past 5 (five) years. Explain the type of offence, the provision of the offence under Income Tax Act 1967, and penalty (fine/imprisonment) faced by the taxpayers.

[MartinMillar]

As the Income Tax Act 1967 is a Malaysian law so I am not sure if anyone can help.

[ummmm]

Any difference from asking a real life human if one was available?

[Peter Pedant]

In English law - they would have to show intention to defraud which he may not have - his obvious state of mind wd be that he forgot or didnt know ( negligence ) But if they convicted - then the fine wd be the amount of tax owed - it unlikely he wd be imprisoner for this

.There is the little matter of unpaid tax - this is civil - so he wd have to pay the unpaid tax and the extra charges of not filling out the form.
there are also pains and penalties up to 100% of the unpaid tax - and this is likely to be highish - 80-100% because he did not make a voluntary declaration, did it over a few years and concealed

Triple trouble for not paying tax - dont do it
even in you mind

[TonyV]

More homework, answers will be in your text books.

[HansUrbancka]

Please don't take offence . It just that I find the question rather taxing.

Hans.