LLT Computer & Software Solutions

*** LHDN LATEST UPDATE ***

1. PHASE 4 TURNOVER 1M-5M START E-INVOICE @ 01/01/2026.

2. PHASE 4 RELAXATION PERIOD EXTEND TO 31/12/2026.

3. CLASSIFICATION CODE 005 ALLOW TO SUBMIT CONSOLIDATED E-INVOICE FOR CASH SALE.

⚠️⚠️ LHDN Tax Offences—Criminal and Civil Penalties ⁉️

✅ TAX OFFENCES – CRIMINAL & CIVIL (Under Income Tax Act 1967)

🗂️ Source: LHDNM / Inland Revenue Board Malaysia

🔴 1. Not submitting tax return (Borang Nyata)

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: If you don't file your tax form even after reminders, you may be fined or jailed.

🔴 2. Failing to declare income that is taxable

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: If you earn RM100,000 but don’t declare it, you're committing an offence.

🔴 3. Not reporting actual income on the tax form

Penalty: 🧑‍⚖️ RM1,000 to RM10,000 fine + 200% of under-reported tax

Example: You earn RM80,000 but only report RM40,000 — you may face high penalties.

🔴 4. Giving wrong info about your income or someone else’s

Penalty: 🧑‍⚖️ RM1,000 to RM10,000 fine + 200% of under-reported tax

Example: Claiming a false relief to reduce your tax.

🔴 5. Deliberately avoiding tax/helping someone else to avoid tax

Penalty: 🧑‍⚖️ RM1,000 to RM20,000 fine, OR jail up to 3 years, OR both + 300% of tax shortfall

Example: Creating fake expenses to reduce tax or advising clients to do so.

🔴 6. Helping/advising someone to submit an incorrect tax return

Penalty: 🧑‍⚖️ RM2,000 to RM20,000 fine, OR jail up to 3 years, OR both

Example: Telling someone to leave out income from side jobs from their return.

🔴 7. Leaving Malaysia without paying tax

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: Moving abroad without settling your tax.

🔴 8. Obstructing or stopping LHDN officers from doing their job

Penalty: 🧑‍⚖️ RM1,000 to RM10,000 fine, OR jail up to 1 year, OR both

Example: Refusing access to financial records during a tax audit.

🔴 9. Failing to provide information requested by LHDN

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: Ignoring letters asking for tax-related documents.

🔴 10. Not keeping records

Penalty: 🧑‍⚖️ RM300 to RM10,000 fine, OR jail up to 1 year, OR both

Example: Not keeping receipts, invoices, or accounts.

🔴 11. Not reporting a change of address within 3 months

Penalty: 🧑‍⚖️ RM200 to RM20,000 fine, OR jail up to 6 months, OR both

Example: Moving house or office, but not updating LHDN.

⚠️⚠️ #1967年所得税法令下的税务违法行为（刑事与民事责任）

🔴 1. 没有提交所得税申报表（Borang Nyata）

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：长期不报税，将被罚款或监禁。

🔴 2. 没有申报应纳税收入

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：赚了RM100,000却没有申报，属于违法。

🔴 3. 在报税表中没有如实申报收入

处罚：🧑‍⚖️ 罚款 RM1,000 至 RM10,000，加上应缴税款的200%

举例：实际收入 RM80,000，却只报 RM40,000，将被高额罚款。

🔴 4. 提供不实信息（关于自己或他人）

处罚：🧑‍⚖️ 罚款 RM1,000 至 RM10,000，加上应缴税款的200%

举例：虚报受养人以减税。

🔴 5. 故意逃税 / 协助他人逃税

处罚：🧑‍⚖️ 罚款 RM1,000 至 RM20,000，或监禁不超过3年，或两者兼施 + 300% 逃税额

举例：伪造开支发票来逃税，或协助他人逃税。

🔴 6. 协助或建议他人提交错误报税资料

处罚：🧑‍⚖️ 罚款 RM2,000 至 RM20,000，或监禁不超过3年，或两者兼施

举例：建议他人不申报副业收入。

🔴 7. 离境前未缴清税务

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：搬到国外前未还税款。

🔴 8. 阻碍 LHDN 官员执行任务

处罚：🧑‍⚖️ 罚款 RM1,000 至 RM10,000，或监禁不超过1年，或两者兼施

举例：审计时拒绝提供账本或资料。

🔴 9. 未回应 LHDN 提供信息的要求

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：不回应 LHDN 的信函或资料要求。

🔴 10. 未保留税务记录

处罚：🧑‍⚖️ 罚款 RM300 至 RM10,000，或监禁不超过1年，或两者兼施

举例：没有保留发票、账单等资料。

🔴 11. 搬家后3个月内未更新地址

处罚：🧑‍⚖️ 罚款 RM200 至 RM20,000，或监禁不超过6个月，或两者兼施

举例：搬家后未通知 LHDN。

【E-Invoice 问答】EP67: 📄 e-Invoice + SST 一起来？！Construction行业要注意些什么呢？🏗️ ##建筑业 #电子发票 #eInvoice #服务税 #SST #十面埋伏老师 #马来西亚 #B2BExemption @top fans #看趋势看财税看CCS

Dear All,

We upload here the process of AutoCount SST Function. Currently it is a built-in function for AutoCount V2.

Happy SST.

Due to the LHDN had update the latest e-Invoice implement date, For who Already enable the AutoCount e-invoice function, you may disable the function or change the e-Invoice implement date.

For Version v2.2.19

*** To change the e-Invoice start date. Go to e-Invoice Setting, change the start date to 01/01/2026 or 01/07/2026 (Refer new e-Invoice implement date schedule)

*** To disable e-invoice function. Go to e-Invoice Setting, untick Enable e-Invoice

For v2.2.12

*** To change the e-Invoice start date. Go to Tools -> Option -> Country & Tax -> e-Invoice tab, change the start date to 01/01/2026 or 01/07/2026 (Refer new e-Invoice implement date schedule)

*** To disable e-invoice function. Go to Tools -> Option -> Country & Tax -> e-Invoice tab, untick Enable e-Invoice