what bullshit?? TS u bullshit got lah.. i received same letter as you this year.. i went to LHDN HQ in BBB and they told me that to declare 2012 tax then you should be fine. if you don't every year their system will prompt them to fine you until you declare. better declare than sorry..

by the way, i admit it was my mistake and i serve the fine and re-declare.