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What is Tax Evasion Ruling: Key Offences Explained about?

This document provides guidance on wilful tax evasion and related offenses under Malaysian tax law. It defines wilful evasion as deliberately omitting income, making false statements, or using fraud to evade taxes. It also considers liability for assisting others in tax evasion, such as by preparing false records or returns without reasonable care. Three examples are given to illustrate circumstances that could constitute tax evasion, such as omitting a business

Author

Tee Chee Meng

Language

EN