QUOTE(ksyap @ Jul 15 2016, 02:01 PM)
Dear All, anyone know can confirm the late penalty is % from the PENDAPATAN BERCUKAI or cukai kena dibayar?
QUOTE(wil-i-am @ Jul 15 2016, 10:28 PM)
Is the penalty imposed due to:
a) the taxpayer did not file the tax and upon filing, it shows the taxpayer's Cukai Kena Dibayar is outstanding, OR
b) the taxpayer did not file the tax and upon filing, the taxpayer's PCB already exceeded the Cukai Kena Dibayar, OR
c) any of the above cases?
Does the penalty imposed take into consideration the period of delay in bayar~ing the cukai? In my case, I totally forgotten to file in the 2014 tax which I should in year 2015. I only make an effort to file in the 2014 tax this year. Upon filing my tax for year 2014, I subsequently received a letter from LHDN stating
'Tuan telah gagal mematuhi peruntukan seksyen 77 Akta Cukai Pendapatan 1967 ... Di atas kegagalan tersebut penalti telah dikenakan mengikut peruntukan subseksyen 112(3) Akta yang sama' In the letter, they are requesting me to pay for the Cukai Dikenakan + Penalti. I was confused that I gagal as my PCB exceeds the Cukai Kena Dibayar. I then wrote in to appeal for my Lebihan Bayaran to be refunded. LHDN did refund me on my Lebihan Bayaran, but it is Lebihan Bayaran - Penalti, which I felt the penalty should not be imposed as I did not owe them any tax.. just that I forgotten to file in the tax
FYI, the 'Penalti: Dikenakan Di Bawah Subseksyen 112(3)', is over RM 1,000.00, which is an approximate of 48% of my Cukai Kena Dibayar for 2014
or 20% of my Jumlah Cukai Dikenakan.