{"id":1814,"date":"2025-02-12T07:35:52","date_gmt":"2025-02-12T07:35:52","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1814"},"modified":"2026-07-01T16:08:05","modified_gmt":"2026-07-01T08:08:05","slug":"penalties","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/penalties\/","title":{"rendered":"Penalti"},"content":{"rendered":"
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Penalti<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tCUKAI JUALAN DAN PERKHIDMATAN<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Penalti Lewat Bayar:<\/strong>
Jika cukai tidak dibayar dalam tempoh yang ditetapkan, penalti akan dikenakan mengikut kadar berikut:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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10% <\/b> daripada amaun cukai bagi 30 hari pertama.<\/p>\n <\/div>\n \n \n <\/div>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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An Tambahan 15%<\/b> bagi 30 hari kedua (berdasarkan baki yang belum dibayar).<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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An Tambahan 15% <\/b>bagi 30 hari ketiga (berdasarkan baki yang belum dibayar).<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Kadar maksimum penalti adalah 40%<\/b> selepas tempoh 90 hari.<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Kesalahan Gagal Simpan Rekod:<\/strong>
Kegagalan menyimpan rekod selama 7 tahun boleh menyebabkan denda tidak melebihi RM50,000 atau penjara tidak melebihi 3 tahun, atau kedua-duanya.

Penyata Tidak Betul:
<\/strong>Sesiapa yang menyebabkan pemotongan cukai yang melebihi amaun sepatutnya boleh didenda sehingga RM50,000 dan dikenakan penalti dua kali ganda amaun yang dipotong secara berlebihan.

Pemotongan Cukai Tidak Wajar:
<\/strong>Sesiapa yang menyebabkan pemotongan cukai yang melebihi amaun sepatutnya boleh didenda sehingga RM50,000 dan dikenakan penalti dua kali ganda amaun yang dipotong secara berlebihan.

Remit (Pengurangan) Penalti:
<\/strong>Ketua Pengarah mempunyai kuasa untuk meremitkan (mengurangkan) keseluruhan atau mana-mana bahagian penalti atau surcaj sekiranya permohonan disokong oleh alasan yang munasabah.
<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Penalties SALES & SERVICE TAX Late Payment Penalty:If the tax is not paid within the stipulated period, a penalty will be imposed at the following rates: 10% of the tax amount for the first 30 days. An additional 15% for the second 30 days (based on the outstanding balance). An additional 15% for the third…<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-1814","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1814","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/comments?post=1814"}],"version-history":[{"count":37,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1814\/revisions"}],"predecessor-version":[{"id":6676,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1814\/revisions\/6676"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}