And you may never know who did it.
Tonight, someone is sitting in front of a computer.

He opens HASiL’s e-Pelarian Cukai.
He is not a tax officer.

He could be your former Accounts Clerk (kena marah).
Your former partner (kena sacked).
That neighbour who is jealous of your many luxury cars (hati kecil).
Or that supplier whose payment you have been delaying.

He knows which sales never went into the accounts.
Which personal expenses were claimed under the company.
Which supplier invoices had invoices, but no goods.

Then, he/she starts filling in the form.
HASiL classifies the informant’s information and identity as confidential, protected under Section 138 of the Income Tax Act 1967.

The informant will not know the outcome of the investigation.
But you may receive a letter from HASiL. 😂

Many SME bosses think,
a Tax Investigation starts with a letter from HASiL.

Sometimes, it does not.
It may start with one very unhappy former employee.

And HASiL’s complaint form
has already prepared five options for him.

1. Underreported or unreported sales.

Cash sales never entered into the system.
Online payments went directly into the boss’s personal bank account.
Customers who do not want receipts get a small discount.
The cashier knows.
The salesman knows.
The delivery person also knows.

2. False or overclaimed purchases.

Inflated supplier invoices.
Purchases from related companies at above-market prices.
No goods were received, but the invoice went into the accounts.
Without a Delivery Order, Goods Received Note and payment record, it becomes very difficult to explain.

3. Fake, overclaimed or personal expenses.

This is the one family businesses kena most easily.
The family car, claimed by the company.
The children’s school fees, paid by the company.
A family holiday, recorded as a business trip.
Relatives who never come to work still receive a salary every month.
The boss may have forgotten.
The person who processed the payment still remembers. 😂

4. High-value assets or properties.

The declared income looks very ordinary.
But the boss buys a new car.
Buys a condo.
Another new branded bag appears on Instagram.

Living well is not tax evasion.
But when your assets do not match your declared income,
HASiL will naturally ask.
“Where did the money come from?”

You had better have an answer.
And the documents to support it.

5. Failure to file tax returns or comply with tax requirements.

This is the easiest one to check.
Whether you filed your tax returns,
HASiL does not need to ask your former employee.

They already know.
Of course, one complaint does not mean you are guilty.
The real danger
is not someone talking badly about you.

It is when his story
matches the gaps in your accounts.