Section 29. Failure to notify or make return of disposal. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART IV - INVESTIGATORY AND PENAL

Section 29. Failure to notify or make return of disposal.

(1) Any person who, without reasonable excuse, fails to make a return required by subsection 13 (1) or fails to make a declaration under subsection 13 (5), shall be guilty of an offence and on conviction shall be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding twelve months or to both.

[Am Act 323:s:38]

(2) In any prosecution under subsection (1) the burden of proving that a return has been made or a notification given or a declaration made shall be upon the accused person.

(3) Where in relation to a year of assessment a person fails to make a return required by section 13 (1) or fails to make a declaration under subsection 13 (5) and no prosecution under subsection (1) has been instituted in relation to that failure-

[Am Act 323:s:38]

(a) the Director General may require that person to pay a penalty equal to treble the amount of the tax which is payable for that year; and

(b) if that person pays that penalty (or, where the penalty is abated or remitted under subsection 40 (3) so much, if any, of the penalty as has not been abated or remitted), he shall not be liable to be charged on the same facts with an offence under subsection (1).