Employers shall, for each year, furnish to the Director General a return in the prescribed form not later than 31 March in the year immediately following the first-mentioned year containing:
The employer shall also render to his employees a statement or remuneration of that employee on or before the last day of February in the year immediately following the first-mentioned year containing the following information:
A person who has failed to render to his employees a statement or remuneration of that employee on or before the last day of February would also be liable to a filing penalty of not less than RM200 and not more than RM2,000 or imprisonment for a term not exceeding 6 months or both.
The full amount of tax due from the employee would now be debt due to the Government by the employer and may be recovered from the employer by way of civil proceeding.
The Director General is empowered to impose additional penalty under that section in respect of any additional tax payable for the year of assessment in the case where return has not been furnished by the tax payer.