KETERANGAN AM 3 Tajuk Mesyuarat - Malaysian Institute of ...

NO. PERKARA KEDUDUKAN / TINDAKAN
When voluntary disclosure is made, businesses
concerned expects to be treated in a proper
manner, i.e.: -
� disclosure and payment of short fall
duties/taxes is received (treated) by
Customs in a pleasant manner;
� there is no punitive action (e.g. compound
and/or no consideration for waiver of late
payment penalty in the case of sales
tax/service tax);
� no immediate audit which reflects negative
reaction by the Customs authorities.
Recommendations :
Voluntary disclosure should be encouraged and
such steps taken by businesses should be well
(pleasantly) received as opposed to negative
reaction such as demeaning remarks (unpleasant
comments) followed by audit.
For voluntary disclosure to be the norm, such
disclosure should be taken in good faith as a full
disclosure which does not warrant an IMMEDIATE
audit to verify the same.
Voluntary disclosure of non compliance should be
encouraged by giving consideration for waiver (full/
partial) of penalty in applicable cases;
It is proposed that businesses be allowed to make
payment in lump sum or installments and not being
further burdened by the requirement to complete
returns (in the case of sales tax/service tax) merely
to facilitate Customs in processing the payment
received.
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