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Late filing of Income Tax Returns - New Penalty Rates

The Malaysian Inland Revenue Board, LHDN has issued a New Operational Guidelines on penalties under subsection 112 (3) of the Income Tax Act, 1967,

The following information is based on the New Operational Guidelines, GPHDN 5/2019, which is effective from 1 October 2019 which also revokes the earlier Operational Guidelines GPHDN 1/2015 dated 5 March 2015.

The Operational Guidelines 5/2019 is available on LHDN's website at the following link;


This article is based on the Operational Guidelines No.5/2019, issued on 16 October 2019 by LHDN. The article is intended to provide a general guide to the subject matter and should not be regarded as a basis for ascertaining the liability to tax in specific circumstances. No responsibility for loss to any person acting or refraining from acting as a result of any material in this publication can be accepted by GSK & Associates. Readers should not act on the basis of this publication without seeking professional advice.

Should you require further clarification, please do not hesitate to contact us at gunalan@gskassociates.net. Thank you.





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