No denda if you have not underpaid via PCB. I also have pcb deduction since 2017 but only filed first time ever in 2020. I filed for the previous years in 2020, I got tax refunds in fact! LHDN gave me back money as the pcb deduction was more than what I was required to pay.

However, if your pcb deduction is below your actual tax payable, you will kena denda. Example pcb deduction RM1k but actual payable is rm1.1k. You will have to pay back the rm100 difference together with some penalties (not sure of the specific of the penalty, but it’s only on the amount of difference).

Edit: Also, if you same employer during the year annd no other source of income, and pay via pcb, you DO NOT need to file your taxes. You can, but not required. You should anyway since you will get refund.

https://phl.hasil.gov.my/pdf/pdfam/PCB_CUKAI_MUKTAMAD.pdf

This post has been edited by contestchris: Feb 25 2023, 06:30 PM